Saudi Customs Law Procedures

General Path

How does the customs objection procedure proceed?

1. 01

   Receiving the Decision and Determining the Scope of the Objection

   Deadline: Action must be taken immediately upon notification; some customs provisions set a period of 30 daysBasis: Articles 147–149 of the Customs Law, and Articles 3 and 5 of the Committees' Rules of Procedure

   The copy of the decision, the date and grounds of notification, and the amount are reviewed. The path described here covers decisions to collect duties, decisions imposing fines, and rejected refund requests. The Customs Law provides thirty days to object to collection decisions and to grieve fine decisions, while the more recent Committees' Rules of Procedure provide sixty days to grieve an Authority decision; it is therefore not advisable to exceed the thirty-day period before verifying the nature of the decision and the path specified in its notification. Smuggling offences are subject to different procedures.

   • Keep the decision and the notification confirming the date of receipt.
   • Determine whether the decision concerns collection, a fine, or a rejected refund request.
   • List the facts, customs items and amounts in dispute.
2. 02

   Preparing the Grievance Memorandum and Its Documents

   Deadline: In practice: before the lapse of 30 days where possibleBasis: The Unified Customs Law, the Committees' Rules of Procedure and the Authority's service

   The grounds of the grievance are linked to each part of the decision, the requests are clearly stated, and supporting documents are attached depending on the subject matter — value, classification, origin, fine or refund.

   • Prepare a memorandum stating the contested decision, the grounds and the requests.
   • Attach the customs declaration, invoices, shipping and origin documents, and relevant correspondence.
   • Verify the capacity of the applicant and attach the power of attorney or authorization where required.
3. 03

   Submitting the Grievance to the Authority

   Deadline: 30 days under the customs articles, and 60 days under Article 5 of the Committees' RulesBasis: Articles 147–149 of the Law and Article 5 of the Rules

   The grievance is submitted electronically to the Zakat, Tax and Customs Authority through the customs objections service. Because the wording of the period differs between the Customs Law and the Committees' Rules of Procedure, applying the thirty-day period is more conservative until the type of decision and the notification instructions are verified. The Committees' Rules provide that the Authority shall decide on the grievance within ninety days of its submission.

   • Access the Fasah platform, then the customs objections service.
   • Select the decision, complete the data, and upload the memorandum and documents.
   • Keep the request number and submission date, and follow up on notifications.
4. 04

   Choosing Settlement or Filing a Case

   Deadline: Within 30 days of rejection, partial acceptance, or the lapse of 90 days without a decisionBasis: Articles 5 and 6 of the Committees' Rules of Procedure

   The grievant may request referral of the grievance to the internal committee for settlement, or file a case directly before the customs resolution circuit. The thirty-day period begins the day after notification of the grievance outcome, or after the lapse of ninety days from its submission without a decision.

   • Choose to request settlement or register a direct case through the General Secretariat's portal.
   • Enter the data of the decision, the grievance, the outcome, the requests and the grounds.
   • Complete any deficiency notified within 15 days, otherwise the case shall be deemed not to have been filed.
5. 05

   Hearing the Case and Exchanging Memoranda

   Deadline: Response within 30 days, and the claimant's reply within 10 daysBasis: Articles 11, 14 and 18 of the Committees' Rules of Procedure

   After the statement of claim is completed, the respondent is notified to respond. The circuit may hear the case in writing or hold a hearing in person or remotely, and shall decide on it, in principle, within thirty days of the first hearing, with the possibility of an extension not exceeding fifteen days where necessary.

   • The respondent has 30 days to reply, which may be extended by up to another 30 days upon a reasoned request.
   • The claimant has 10 days from notification of the respondent's reply to submit a rejoinder.
   • Follow up on all notifications, hearings and requests through the electronic system.
6. 06

   Appealing the Resolution Circuit's Decision

   Deadline: Within 30 days of the day following receipt of the decisionBasis: Articles 33 and 34 of the Committees' Rules of Procedure

   The appeal request is submitted electronically, including the decision details, the grounds of appeal and the requests. If the request is incomplete, it must be completed within fifteen days of notification of the deficiency.

   • Review the operative part of the decision and its grounds, and identify the grounds for objection.
   • Submit the statement of appeal within the deadline and keep the request number.
   • Note that, under Article 33, resolution decisions become final in cases where the amount due does not exceed SAR 50,000.

Summary of Deadlines

Key Statutory Periods

Frequently Asked Questions

Questions About Customs Procedures

Official Electronic Services

Direct Links to Customs Forms

The following links open the official service pages of the Zakat, Tax and Customs Authority. It is advisable to prepare the decision, the objection memorandum and supporting documents before starting.

Downloadable Forms

Forms and Checklists Prepared by the Firm

Downloadable, printable organizational files that help arrange documents and track deadlines before submitting an objection. These are organizational tools and do not constitute ready-made legal memoranda.

Trusted Resources

Links to Official Information

• Zakat, Tax and Customs Authority

  The authority responsible for applying customs regulations, issuing decisions and operating electronic services.

• Objection to Customs Decisions

  The official service for submitting objections to collection decisions, fines and rejected refund requests.

• Filing an Objection with the General Secretariat of Committees

  Electronic registration of a case before the zakat, tax and customs resolution circuits.

• Fasah Platform

  The customs procedures platform for declarations, clearance, and tracking shipments and requests.

• Unified Customs Law

  The reference legal text for violations, fines and customs objection procedures.

• National Center for Documents — Umm Al-Qura

  The official gazette in which regulations and rules, including the committees' rules of procedure, are published.

• Saudi Bar Association

  To verify the licenses of lawyers and law firms in the Kingdom.

• Supreme Judicial Council and Najiz

  Electronic judicial services and tracking of cases and notifications.

Firm Location

Office Address and Contact Details

Government Sources

Official Sources for Reference

• Rules of Procedure of the Zakat, Tax and Customs Committees — Umm Al-Qura
• Regulations Governing Customs Procedures — Umm Al-Qura
• Unified Customs Law and Its Implementing Regulations
• Objection to Collection, Fine and Customs Refund Decisions
• Filing an Objection with the General Secretariat of the Zakat, Tax and Customs Committees

Content last reviewed: September 2026. Please always refer to the latest version of the regulations and services on the official government websites.