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Saudi Arabia has issued immediate amendments to the Integrated Tariff (Umm Al‑Qura Issue 5124, Nov 27, 2025), further aligning with the GCC's 12‑digit tariff code structure1. These changes reflect ongoing efforts to enhance tariff classification, compliance monitoring, and regional harmonisation.
Primary Changes
- Updated Tariff Classifications: The amendments revise a wide range of tariff lines across food products, construction materials, chemicals, industrial inputs, and consumer goods. Several items have been reclassified in line with the Kingdom's WTO commitments and GCC tariff alignment.
- Introduction of New HS Codes: Over 400 new HS codes and 100+ sub‑categories have been introduced to improve accuracy in classification and strengthen compliance oversight. Businesses should review their product listings to ensure correct application under the updated schedule.
- Transition from Exempt to Standard Duty Bands: A limited number of products previously exempt from duty have been reassigned into standard duty categories. This reflects the broader GCC transition to the 12‑digit tariff structure and supports consistency in customs treatment.
What This Means for GCC Businesses
The amendments apply to all imports into Saudi Arabia, including GCC‑manufactured goods that do not qualify for preferential treatment under the National Rules of Origin (NRO). Qualification requires a certificate of origin, meeting value‑added thresholds, and nationalisation compliance. Resolution No. 303/99 by ZATCA has simplified documentation by removing the requirement for accountant‑verified origin reports, though many GCC firms continue to face challenges in meeting NRO thresholds.
Non‑qualifying products will be subject to the revised tariff schedule, impacting landed costs, pricing, and supply chain planning.
Key Actions for Businesses
- Review HS classifications and explore compliant reclassification opportunities.
- Update pricing, commercial terms, and supply chain models to reflect revised tariff exposure.
- Reassess landed cost models, working capital needs, and margin impacts.
- Consider transfer pricing adjustments where cost structures change.
- Explore preferential trade routes (e.g., GAFTA) and localisation opportunities in Saudi Arabia to benefit from industrial exemptions.
The resolution in Umm Al-Qura Gazette can be found here: الـعدد 5124.pdfالـعدد 5124.pdf
Footnote
1 Jarīdat Umm al-Qurā, "Al-ʿAdad 5124 [Issue 5124]," November 27, 2025, https://portal.uqn.gov.sa/details?p=28656.
Originally published 19 December 2025
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