The phrase “ZATCA customs fee reforms 2026” matters because it changes how exporters think about border costs. Zakat, Tax and Customs Authority (ZATCA) issued a new decision on the Fee Rules for customs services at customs ports. It is designed to enhance the competitiveness of Saudi exports and improve transparency for importers and exporters, especially within SMEs.
The most direct change is simple: export shipment related fees are waived. The waived items include customs declaration processing, land port loading services, x-ray inspection, customs data exchange, and other applicable export charges. The decision is implemented on 6 October 2024, so it is not a distant promise for 2026 planning. It is a current operational shift that exporters can build into contracts and workflows.
For many exporters, “zero export fees” is also linked to how VAT works on exports. In Saudi Arabia, most goods and services fall under a standard VAT rate of 15%, effective from 1 July 2020. But exports of goods and services outside the council territory are deemed zero-rated supplies, meaning tax is charged at a 0% rate and the business is allowed to recover the associated input VAT, by provisions of VAT.
What Exporters Should Do Before 2026 Shipments
Fee waivers do not remove the need for clean classification and compliant paperwork. From 1 January 2026, SABER will be aligned with the latest Customs Tariff Code list published by ZATCA. Several existing KSA Customs Tariff Codes will be removed and replaced by new codes in SABER, affecting a wide range of SASO Technical Regulations, including textiles, building materials, pressure equipment, electrical equipment, machinery, ICT devices, electric vehicles, and vehicle spare parts.
Existing conformity certificates can still work, but exporters should expect code handling during clearance. Valid Product Certificates of Conformity (P-CoCs) and Shipment Certificates of Conformity (S-CoCs) issued under the current tariff codes remain valid until their expiry date. When presented after 1 January 2026, Saudi Customs will assign the new tariff codes during customs clearance. Exporters should review applicable tariff codes, check whether SABER registrations need updates, and keep internal product classification and documentation aligned to reduce delays.
Finally, remember the wider policy direction described for 2026 trade: “Absolute Empowerment of Exporters.” One source states Saudi exporting is subject to a (0%) tax rate, with the possibility of recovering all input taxes. Combined with ZATCA’s export shipment fee waivers and updated digital and tariff code controls, the practical message is clear. Exporters who align documentation early can benefit from lower border frictions and clearer total cost when selling abroad.
What do ZATCA customs fee reforms 2026 mean for export shipment costs?
Are exports from Saudi Arabia taxed at 15% VAT?
What changes in SABER should exporters watch in 2026?
Will existing P-CoCs and S-CoCs become invalid on 1 January 2026?
