​FAQs: Collecting Customs Duties by DC Initiative

Q1: What is the E-Declaration (DC)? 
It is a legal provision approved by an importer to postpone collection of customs duties for 30 days as from date of termination of customs statement. An importer also undertakes to pay customs duties and all other fees within the specified grace period.

Q2: Shall all postponed customs statements be paid in one full payment?
No, an importer may pay each statement separately within grace period, knowing that an importer may not divide payment of one statement into installments.

Q3: How to apply to such initiative?
The 2019 financial statements are available in Qawaem Program, and General Authority of Customs is entitled to review such statements by visiting Qawaem website. DC requests are received via Customs E-Portal (From Here), to fill required fields and receive E-Declaration (DC).

Q4: Is there an upper limit for postponed customs duties value?
Yes, DC value shall not be exceeded.

Q5: Who determines DC value?
The General Authority of Customs shall determine such value according to certain internal standards and an importer shall be informed of DC value upon submitting the application.

Q6: Can an importer benefit from DC for several customs statements?

Q7: Is postpone term is definite for 30 days and not extendable?

Q8: Does DC cover all duties and taxes?
It covers customs duties and other charges only, excluding VAT and Excise Tax, as they will be postponed. GAZT is the authority in charge of collection. 

Q9: When shall applications for postponing customs duties be submitted?
Applications shall be submitted before issuing customs statement, as payment method shall be chosen via Fasah Platform.

Q10: How long time does it take submitted application to be approved?
From 3 to 5 working days.

Q11: What is the payment mode?
Using SADAD No. indicated on customs statement.

Q12: How applicants be notified on acceptance or rejection of their applications?
Importers will be notified via a text message (SMS).

Q13: What are documents required to avail the service?
2019 Financial statements in Qawaem Program.

FAQs:  Postponing Collection of Customs Duties by Bank Guarantee Initiative

Q1: How can I apply to avail from this Initiative? 
By visiting (this link), creating an importer account-if you do not have one, accepting terms & conditions, and filling all required fields, your request will then be received by the Undersecretary for revenues at Saudi Customs, which will verify documents and information filled by importer. The Bank Guarantee will be included on the system to be available for use within 72 hours as from date of application.

Q2: Shall individual importers be entitled to benefit from this Initiative?
No, the Initiative targets enterprises only.

Q3: Are there any terms & conditions to be adhered to by an importer?
Yes, an importer shall submit an application via Saudi Customs Portal, provide a Bank Guarantee to Commercial Register through any SAMA-approved bank, provided that guarantee covers all imports during the postpone period.

Q4: What are fees to be postponed?
All customs duties and any other fees such as " Fasah" Platform fees, as an importer will not be required to pay in case of providing a Bank Guarantee during Fasah period provided that fees shall not exceed guarantee value, knowing that GAZT has postponed payment of VAT and Excise Tax according to relevant terms & conditions and GAZT will collect so later.
Note: GAZT tax value is not calculated within Bank Guarantee.

Q5: When will postponed payments fall due?
Within 30 days as from the date of Fasah and importers will be reminded through a text message (SMS) 48 hours prior to term expiration.

Q6: What procedures to be taken in case of default within the statutory period?
Bank Guarantee provided by importer will be liquidated.

Q7: Is there maximum amount for total postponed customs duties?
No, but it shall not exceed Bank Guarantee provided by importer.

Q8: What are details and mechanism used to submit an approved Bank Guarantee?
Bank Guarantee shall be submitted by a bank authorized by SAMA. For more information about Bank Guarantee terms & drafting, kindly visit service link.

Q9: Will all bills and postponed data be charged once or scheduled?
Yes once, except taxes to be collected by GAZT.

Q10:  How long is this Initiative?
Three months.

Q11:  Can I import from all ports while benefiting from this Initiative?

Q12:  ​Does Bank Guarantee require 100% cash coverage to be issued?
Bank Guarantee does not require 100% cash coverage if there are banking facilities, otherwise enterprises can receive banking facilities under "Kafalah" Program, which help reduce cash coverage, in order to support development and economy.