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New rules of origin issued with respect to goods manufactured in GCC countries

On 2 July 2021, Saudi Arabia’s Minister of Finance and Board Chairman of the Zakat, Tax and Customs Authority (ZATCA) issued Ministerial Decree No. 3852, which sets forth new rules of origin (RoO) for goods imported into Saudi Arabia that are manufactured in other Gulf Cooperation Council (GCC) countries. The new RoO, which are effective as from 2 July 2021, detail the requirements for such goods to qualify as national goods and receive exemption from customs duties based on the GCC Unified Economic Agreement.

The new RoO are intended to contribute to industry growth, the promotion of local economies, and sustainable development within the GCC.

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