National Rules of Origin (ROO)
The KSA Minister of Finance, the Chairman of the Zakat, Tax and Customs Authority (“ZATCA”) Board of Directors has issued the Ministerial Decree no.3852, dated 22/11/1442 (02/07/2021), approving the new National Rules of Origin Regulations. The Ministerial Decree is based on the KSA Cabinet Decision no.620 dated 20/10/1442 (01/06/2021) that authorises the Minister of Finance to issue and approve all decisions related to National, Arabic and GCC ROO.
The new ROO are effective immediately and valid until the Unified GCC ROO are issued and become effective. We summarise below the key aspects of the KSA National ROO, which apply to the imports of goods manufactured in the GCC into KSA.