Executive summary

Saudi Arabia's Zakat, Tax and Customs Authority (ZATCA), in coordination with the relevant competent authorities, published the Schedule of Amendments to Customs Duty Rates on Tariff Items dated 26 June 2026 in the Official Gazette, Umm Al-Qura. The schedule introduces revised customs duty rates on 51 tariff lines covering live animals, meat, poultry, eggs, dairy products, seafood, ornamental plants, fresh and preserved fruits, and certain processed food preparations. The ZATCA has also published an Integrated Customs Tariff Inquiry services list that provides details on the different categories of goods and the applicable tariffs.

The amended duty rates range from 5% to 15%, representing an upward adjustment from the standard 5% Most Favored Nation (MFN) baseline applied under the Gulf Cooperation Council (GCC) Common Customs Tariff for several of the impacted lines. The revisions form part of the Kingdom's continued use of tariff policy as an instrument to support and protect domestic agricultural producers.

Detailed discussion

Background

The GCC Common Customs Tariff generally applies a 5% MFN duty rate on most imported goods, with a limited number of items subject to higher protective rates or exemptions. Under the GCC Common Customs Law and the Kingdom's World Trade Organization (WTO) commitments, Saudi Arabia retains the flexibility to apply higher duty rates within its bound tariff ceilings on specific products, particularly where domestic industries — including the agricultural sector — require protection.

The latest revisions target tariff lines under Harmonized System (HS) Codes Chapters 01, 02, 03, 04, 06, 08, 16 and 20, with the consistently stated rationale of protecting and promoting local agricultural products.

Highlights of the amendments

The newly issued schedule introduces revised duty rates across 51 tariff lines. The key provisions are set out below.

Effective date

The revised rates are effective in accordance with the date of publication of the Schedule in the Official Gazette, i.e., 26 June 2026. Importers should confirm the precise effective date with their customs broker and ensure that goods cleared on or after that date are declared under the updated duty rates.

Scope of impacted tariff lines

The amendments cover the following product categories:

• Live animals (HS Chapter 01): pure-bred breeding cattle, buffalo, sheep and goats; live poultry including chickens, turkeys, ducks, geese and guinea fowls; broiler and parent-stock chickens
• Meat and edible offal (HS Chapter 02): fresh, chilled and frozen carcasses, half-carcasses, bone-in cuts and boneless cuts of bovine, ovine and lamb meat
• Fish and crustaceans (HS Chapter 03): trout, salmon, cold-water shrimps and prawns, and other related preparations
• Dairy and eggs (HS Chapter 04): blue-veined cheeses, other cheeses and shell eggs
• Live plants and cut flowers (HS Chapter 06): grafted and non-grafted roses
• Fresh and preserved fruits (HS Chapters 08 and 20): strawberries, raspberries, mulberries and potatoes
• Food preparations (HS Chapters 16 and 20): fish preparations and date molasses

Revised duty rate bands

The revisions to the duty rates for key categories are as follows:

• Selected pure-bred breeding livestock and certain bovine boneless cuts: 5%
• Selected bone-in bovine and lamb cuts, cold-water shrimp and prawns, blue-veined and other cheeses, and potatoes: 6%
• A broad range of carcasses, half-carcasses and bone-in cuts of bovine, lamb and ovine meat, and pure-bred breeding sheep and goats: 7%
• Atlantic and Danube salmon and certain fish preparations not stored in airtight containers: 8%
• Shell eggs: 10%
• Trout, certain other fish preparations, fresh strawberries and date molasses (with or without added sweetening matter):12%
• Live turkeys, ducks, geese, guinea fowls, broiler and parent-stock chickens, roses and raspberries and mulberries: 15%

Policy rationale

The schedule consistently cites the protection and promotion of local agricultural products as the basis for each amendment, reflecting the Kingdom's policy direction of strengthening domestic food production capacity and reducing import dependency for strategic agricultural commodities.

Preferential trade treatment

The amended rates represent MFN duty rates. Goods of GCC origin should continue to benefit from duty-free treatment under the GCC Customs Union, and goods originating in countries with which Saudi Arabia (through the GCC) has concluded a Free Trade Agreement (FTA) — including with the Greater Arab Free Trade Area, the GCC-Singapore FTA and the GCC-European FTA — will remain entitled to preferential treatment, subject to satisfaction of the applicable rules of origin and presentation of a valid Certificate of Origin (CoO).

Customs valuation and classification

Given the differentiated rates within closely related tariff lines (for example, fresh/chilled versus frozen, bone-in versus boneless, and pure-bred breeding versus other animals), importers should ensure that goods are correctly classified under the appropriate HS code and that the declared customs value is supported in accordance with the WTO Customs Valuation Agreement and the GCC Common Customs Law to mitigate the risk of post-clearance audit adjustments.

Implications

Businesses involved in the import, distribution, processing or retail of the affected products should, depending on their particular circumstances, consider the following actions:

• Revise imported product portfolios to reflect the revised MFN duty rates and assess pricing, margin and contractual pass-through implications with customers and suppliers.
• Review existing import contracts and International Commercial Terms (Incoterms) to determine which party bears the increased duty cost and whether contractual price adjustment, force majeure or change-in-law clauses may be triggered.
• Reassess sourcing strategies to identify opportunities to source from GCC-member states or FTA-partner countries where preferential duty-free treatment or reduced duty may be available.
• Strengthen origin management and documentation processes, including procurement of a valid CoO to substantiate preferential claims at the time of import clearance.
• Validate HS classification of affected products to ensure declarations align with the precise tariff lines listed in the schedule, particularly if small classification differences result in materially different duty rates.
• Review customs valuation positions in light of the increased fiscal exposure on the affected lines, including treatment of related-party transactions, royalties, assists and post-importation adjustments.
• Update enterprise resource planning (ERP) and customs systems (including duty calculation engines and broker instructions) to reflect the revised rates from the effective date.