The Common Customs Law of the GCC States was issued by Saudi Arabia Royal Decree No. M41/1423 dated 3/11/1423 H., unifying the customs' procedures and rules in the GCC countries in conformity with the provisions of international agreements related to customs work. This Law addresses several customs procedures, including the determination of fees collected by the Authority for services provided to goods and the mechanism for collecting these fees in accordance with Article (107) of the Common Customs Law.

The Board of Directors of the Authority shall be responsible for determining the fees for the services provided by the Authority within its scope of work, based on Article 5 of the Zakat, Tax, and Customs Authority’s Regulation, issued by Saudi Arabia Cabinet Decision No. 570/1442 dated 22/09/1442 H.

This Document aims to define the fees for customs services provided by the Authority and the conditions for collecting them.