Quick answer
Can a German company import into Saudi Arabia without a Saudi entity?
Yes. A German company does not need a Saudi entity to sell into Saudi Arabia. Safe Hands acts as your Importer of Record: Safe Hands is the importer named on the FASAH customs declaration, and you sell on DDP terms to your Saudi buyer, warehouse or project site. We handle SABER, the FASAH declaration, customs duty and 15% import VAT on the Saudi side.
Legal basis: the importer on a Saudi declaration does not have to be the buyer or owner of the goods (GCC Common Customs Law Arts 2 and 110, ZATCA consolidated text) · verified on 4 Oct 2026
Our credentials
- Licensed customs broker
- ZATCA customs clearance
- TGA Freight Forwarder & Broker Licence
- 42/00008120
- ISO certification
- ISO 9001:2015 AMER300621 · ISO 45001:2018 AMER300622
- Verify · Certification body's certificate check
- Head office · Warehouse
- 7273 Fatimah Al Zahraa Rd, Riyadh 12837 · Al Sulay industrial district, Riyadh
Safe Hands Shipping Line is the trade name of شركة الايدي الامينة (Al Aidi Al Amina Company). All credentials →
Trusted by German Exporters Across Industries
From heavy machinery to specialized automotive components
Why German Manufacturers Choose Safe Hands
EU Export Control Aware
We understand EU and German export regulations and work with your compliance team to ensure smooth Saudi import clearance.
Direct German Origin Coverage
Hamburg, Frankfurt, Munich, Berlin. DDP delivery to Riyadh, Jeddah, Dammam, or NEOM.
Vision 2030 Project Ready
We deliver project cargo to sites across the Kingdom, coordinated with your main contractor and to each site's own access requirements.
Our IOR Process
Seamless transition from facility in Germany to your site in Saudi Arabia.
Document Validation
Commercial invoice, packing list, certificate of origin
Compliance Check
HS code verification, SABER PCoC/SCoC, restricted items review
FASAH Pre-clearance
Filing ZATCA declaration before vessel/flight arrival
Customs Clearance
Duty & VAT payment, physical inspection facilitation if flagged
Final Delivery
To your warehouse, Amazon.sa fulfillment center, or NEOM project site
Germany → Saudi Arabia: import facts
The Saudi-side rules that apply to German-origin goods, each with its official source and the date it was checked.
| Topic | What applies |
|---|---|
| Customs duty basis | Duty is set per 12-digit line of the GCC Integrated Tariff, published in ZATCA's Integrated Tariff tool. Each line shows the duty rate, the restriction type and the required procedures. Duty can be a percentage of value, an amount per unit, or both, so the rate is read from the live line for the exact product.Source: ZATCA Integrated Tariff; GCC Common Customs Law Arts 9-12 · verified on 1 Oct 2026 and 4 Oct 2026 |
| Import VAT | 15%, charged on the import as a separate event and paid at clearance with the duty. The base is the customs value (transaction value plus freight and insurance to the Saudi point of entry) plus customs duty, any excise tax and other charges on the declaration, including ZATCA's customs service fee. Goods at 0% duty still pay import VAT unless they are in a VAT-exempt category.Source: VAT Law Art 2; Unified GCC VAT Agreement Art 28(1); ZATCA Guideline on Imports and Exports under VAT (May 2026) · verified on 4 Oct 2026 |
| ZATCA customs service fee | 0.15% of the CIF value per declaration, minimum SAR 15, maximum SAR 500, since 6 Oct 2024.Source: ZATCA customs fees announcement (Board Resolution of 27 Apr 2024) · verified on 1 Oct 2026 |
| Trade agreement | There is no GCC–EU free trade agreement, so German goods pay the standard (MFN) duty on their tariff line. The GCC–EFTA preference covers only Swiss, Norwegian, Icelandic and Liechtenstein origin goods.Source: GCC–EFTA FTA; ZATCA customs rules on trade preferences · verified on 5 Oct 2026 |
| Double taxation treaty | There is no comprehensive Saudi–German income tax treaty; only a 2007 agreement on air transport enterprises. Saudi withholding tax on payments to German firms applies at domestic rates, and a pure supply of goods is outside withholding tax.Source: German Federal Ministry of Finance treaty list (1 Jan 2026); ZATCA General WHT Guideline (May 2026) · verified on 5 Oct 2026 |
| German export side | The electronic export declaration is lodged in ATLAS (certified software or the IAA-Plus web application, which needs an EORI number and an ELSTER certificate), with exit confirmed at the EU office of exit. Dual-use items in Annex I of Regulation (EU) 2021/821 need a BAFA licence, as Saudi Arabia is not covered by the EU001 general authorisation.Source: Union Customs Code (EU) 952/2013; German IAA-Plus service text; Regulation (EU) 2021/821 · verified on 5 Oct 2026 |
| Typical documents | Detailed commercial invoice (original or electronic), bill of lading or air waybill, the approvals the tariff line lists (for example the SABER shipment certificate), a packing list, and a certificate of origin where origin is unclear or a preference is claimed. A missing document can be covered by a guarantee or written undertaking and produced within 90 days.Source: ZATCA Customs Controls Art 3; GCC Common Customs Law Art 27 · verified on 1 Oct 2026 and 4 Oct 2026 |
| SABER / SFDA path | Regulated non-food products need a SABER Product Certificate of Conformity (PCoC) per model and a Shipment Certificate of Conformity (SCoC) per shipment; CE marking does not replace the PCoC. Machinery falls under SASO's machinery safety technical regulations. Food goes through SFDA; medical devices with EU MDR certification can use SFDA's reliance route.Source: SASO SABER and machinery technical regulations; SFDA guidance MDS-G030 · verified on 30 Sep 2026, 3 Oct 2026 and 5 Oct 2026 |
| Who can be the importer | The importer on a Saudi declaration must hold a Saudi Commercial Registration, a 700 code, or a Saudi or GCC ID, and be licensed to import. The importer does not have to be the buyer or the owner of the goods.Source: GCC Common Customs Law Arts 2 and 110; ZATCA Guideline on Imports and Exports under VAT s.4.2 · verified on 1 Oct 2026 and 4 Oct 2026 |
How it works, step by step
| Step | What happens |
|---|---|
| 1 | Classify the goodsThe goods are classified to the 12-digit Saudi tariff line, and its duty, restriction type and required procedures are read. For doubtful items ZATCA offers a free advance ruling.Source: ZATCA Integrated Tariff; ZATCA advance ruling e-service · verified on 1 Oct 2026 and 5 Oct 2026 |
| 2 | Approvals before loadingThe approvals the tariff line lists are obtained before the goods are loaded. For regulated products, each model is registered on SABER with its 12-digit code, a SASO-approved conformity body issues the PCoC, and the SCoC is requested for the shipment. Food and medical devices follow the SFDA route instead.Source: SASO SABER; ZATCA Integrated Tariff · verified on 30 Sep 2026 and 1 Oct 2026 |
| 3 | Labels, documents and German export declarationThe goods carry the required Arabic labels before loading. The commercial invoice, bill of lading or air waybill and certificates are collected, and the German seller or its forwarder lodges the export declaration in ATLAS, with any BAFA licence in place first.Source: SABER labelling circular; ZATCA Customs Controls; Union Customs Code; Regulation (EU) 2021/821 · verified on 1 Oct 2026 and 5 Oct 2026 |
| 4 | Manifest before arrivalThe carrier files the manifest in FASAH before arrival. Pre-arrival filing is mandatory for sea cargo since 29 Oct 2025; for air cargo the airline files it and the air waybill takes the place of the bill of lading.Source: ZATCA pre-arrival rules; FASAH · verified on 1 Oct 2026 |
| 5 | Customs declarationSafe Hands files the incoming declaration in FASAH before arrival, entering each line's 12-digit code, origin, quantity, weights, value, Incoterm, freight and insurance, and uploads the documents.Source: ZATCA FASAH e-services · verified on 1 Oct 2026 |
| 6 | Duty, VAT and feeCustoms duty, 15% import VAT and the 0.15% customs service fee are calculated on the declaration and paid through SADAD, Mada or card.Source: ZATCA; FASAH · verified on 1 Oct 2026 |
| 7 | Risk checkZATCA's risk selection sends the declaration to release, a document check or an examination (X-ray or physical); agencies such as SASO or SFDA act on the same declaration.Source: ZATCA Customs Controls · verified on 1 Oct 2026 |
| 8 | Release, delivery and recordsAfter release the carrier's delivery order is collected, terminal charges are paid and the goods leave the port for delivery. Originals are kept for 5 years, during which ZATCA may audit.Source: ZATCA Customs Controls Art 4; GCC Common Customs Law Art 115 · verified on 1 Oct 2026 and 4 Oct 2026 |
Sources
- ZATCA Integrated Tariff tool (12-digit tariff lines and required procedures) · verified on 1 Oct 2026
- GCC Common Customs Law and Implementing Regulations (ZATCA consolidated Arabic text) · verified on 4 Oct 2026
- ZATCA Customs Controls (Governor Decision 1448-99-13, published 26 Jun 2026) · verified on 4 Oct 2026
- ZATCA Guideline on Imports and Exports under VAT (May 2026); VAT Law and Implementing Regulations · verified on 4 Oct 2026
- ZATCA customs service fee announcement (0.15% of CIF) · verified on 1 Oct 2026
- ZATCA advance ruling e-service · verified on 5 Oct 2026
- SASO SABER platform services and guides; SASO machinery safety technical regulations · verified on 30 Sep 2026 and 3 Oct 2026
- SFDA medical device reliance guidance MDS-G030 (9 Sep 2026) and MDS-REQ1 · verified on 3 Oct 2026
- GCC–EFTA Free Trade Agreement · verified on 5 Oct 2026
- German Federal Ministry of Finance treaty status list (1 Jan 2026); Saudi Income Tax Law Art 4; ZATCA General WHT Guideline (May 2026) · verified on 5 Oct 2026
- Union Customs Code (EU) 952/2013 and German IAA-Plus service text; Regulation (EU) 2021/821 on dual-use items · verified on 5 Oct 2026
General information from official sources, checked on the dates shown. It is not legal or tax advice.
What Germany sells to Saudi Arabia (2025)
| Topic | What applies | Source | Verified on |
|---|---|---|---|
| All goods | USD 11.2 billion of Saudi imports from Germany in 2025. | UN Comtrade (Saudi-reported) | 10 Oct 2026 |
| Machinery: the SABER route | Machinery was the largest line at USD 2,994 million in 2025. Machinery needs a certificate of conformity from a SASO-accepted body under the Type 1a model, with the supplier's declaration and a risk assessment in the technical file. CE marking is not a SABER certificate; existing test reports and the technical file may reduce testing. | SASO Technical Regulation for General Requirements for Machinery Safety (Official Gazette 29 Mar 2024) | 10 Oct 2026 |
| Vehicles and electrical equipment | Vehicles USD 1,834 million; electrical equipment USD 962 million. Both go through SABER under the regulation for their HS code. | UN Comtrade (Saudi-reported) | 10 Oct 2026 |
| Medical instruments | Medical and surgical instruments from Germany: USD 259 million in 2025. Medical devices need SFDA marketing authorization and are imported through an SFDA-licensed importer or the manufacturer's Saudi authorised representative; we handle customs clearance, freight and delivery. | SFDA MDS-REQ 1 (v6.0) and MDS-REQ 9 (v2.0, Jan 2025) | 10 Oct 2026 |
Kurz für deutsche Exporteure
- Safe Hands Shipping Line ist ein lizenzierter saudischer Zollagent und tritt als Importer of Record (IOR) auf, wenn Sie keine saudische Gesellschaft haben.
- Wir sind der Importeur auf der saudischen Zollanmeldung, verzollen die Ware und registrieren Ihre Produkte und Zertifikate auf SABER.
- Maschinen benötigen ein SABER-Konformitätszertifikat einer von SASO anerkannten Stelle; die CE-Kennzeichnung allein ersetzt es nicht.
- Zoll, die Zollgebühr von 0,15 % und 15 % Einfuhrumsatzsteuer werden bei der Verzollung gezahlt.
- Lagerung in Riad, verzollt oder unter Zollverschluss über Freizonen und Zolllager in Häfen.
- Anfragen auf Englisch oder Arabisch: WhatsApp oder Anruf über unsere IOR-Linie +1 202 989 7969.
SABER for your shipment
SABER is SASO's platform where product and shipment certificates are registered. What it means for goods you ship to us as your Importer of Record:
Who issues the SABER certificate?
For a regulated product, a conformity body accepted by SASO issues the Product Certificate of Conformity (PCoC), which is then registered on SABER. Certificates from bodies outside the Kingdom count only if the body is on SASO's accepted list. As your Importer of Record, we register the product and its certificates on SABER.
What does each shipment need?
A shipment certificate (SCoC) for every shipment: issued on SABER in 1–2 working days, valid for 90 days, SAR 350 excluding VAT. The PCoC costs SAR 500 excluding VAT on SABER and is valid for one year; the conformity body's own fees are quoted per HS code.
My product has no technical regulation. Does it still go through SABER?
Yes. A non-regulated product still needs product registration on SABER, an importer self-declaration and a shipment certificate for each shipment.
How do I know which approval my product needs?
From its 12-digit tariff line: the Required Procedures of that line in the ZATCA Integrated Tariff state whether it needs a SABER certificate, an SFDA release or another approval. Send us the HS code or a product description and we check it.
Sources: saber.sa (FAQs, services, non-regulated products, shipment certificate); SASO service catalogue; ZATCA Integrated Tariff. Checked 10 October 2026.
Where will your stock sit?
When your goods land, they either clear into the Saudi market straight away or wait under customs control. That choice decides when customs duty and import VAT are paid.
Duty-paid stock in Riyadh
We clear the goods on arrival. Customs duty (the rate of the 12-digit tariff line on the customs value), the 0.15% customs service fee and 15% import VAT are paid on the customs declaration. The stock is then free to sell and ships from our Riyadh warehouse.
Bonded storage
We arrange bonded storage through free-zone and bonded-port facilities. Import VAT is suspended together with customs duty while goods stay in a customs warehouse and falls due when they are released into the Saudi market; ZATCA may ask for a guarantee for that amount. Our licensed customs team clears each release.
How bonded storage worksSources: ZATCA Guideline on Imports and Exports under VAT (Second Edition, May 2026), sections 4.1–4.4 and 5.2; ZATCA customs service fee (from 6 October 2024). Checked 11 October 2026.
Store with us
Keep your stock in the Kingdom with the same team that imports and clears it.
- Storage in Riyadh: duty-paid in our warehouse, or bonded through free-zone and bonded-port facilities
- Pick, pack and order preparation
- B2B distribution across the Kingdom
- One partner from customs clearance to delivery
Frequently Asked Questions
QWhat is an Importer of Record in Saudi Arabia?
An Importer of Record (IOR) is a legally registered Saudi entity that handles customs declarations, duty payments, VAT, and regulatory approvals on behalf of foreign companies that do not have a local Saudi entity.
QCan I import to Saudi Arabia without a local company?
Yes. By using a licensed IOR service provider like Safe Hands Shipping Line, you can import commercial goods into Saudi Arabia without establishing a local company or obtaining a Commercial Registration (CR).
QWhat is SABER and do I need it?
SABER is Saudi Arabia's mandatory product conformity platform. Most imported goods require a Product Certificate of Conformity (PCoC) and Shipment Certificate of Conformity (SCoC) before customs clearance. As your IOR, we manage this process.
QHow long does customs clearance take in Saudi Arabia?
Clearance time depends on the channel ZATCA assigns and on how complete your documents are. We file ahead through FASAH so the declaration is ready when the shipment lands, which is the part we control.
QIs CE marking accepted in Saudi Arabia?
CE marking alone is not sufficient. Products need SABER conformity certificates issued through a SASO-approved body. We handle your SABER registration and certification end to end.
QHow is the Importer of Record fee charged?
Either as a percentage of the CIF value or as a flat fee per shipment, depending on the shipment value. Duties and 15% VAT are paid at clearance and invoiced back with the fee, usually on DDP terms.
QWhat do I file on the German side before exporting to Saudi Arabia?
The export declaration in the German customs ATLAS system, and the exit confirmation that lets you zero-rate German VAT. On the Saudi side we handle SABER, the FASAH declaration, duties and VAT as Importer of Record.
QWhich certificate of origin and test reports work for Saudi Arabia?
A certificate of origin issued by your local IHK (chamber of industry and commerce). CE test reports can often support the SABER product certificate through a SASO-approved certification body; we confirm this per product before shipping.
QDo German goods get a reduced Saudi duty rate under a trade agreement?
No. There is no GCC–EU free trade agreement, so German and other EU goods pay the standard (MFN) duty on their 12-digit Saudi tariff line, plus 15% import VAT. The GCC–EFTA agreement covers only goods of Swiss, Norwegian, Icelandic and Liechtenstein origin; Swiss-origin goods shipped through Germany may still claim it with a EUR.1 if the direct-transport rules are met (GCC–EFTA FTA; ZATCA customs rules on trade preferences; verified 5 Oct 2026).
QIs there a Germany–Saudi double taxation treaty?
There is no comprehensive income tax treaty, only a 2007 agreement on air transport enterprises. Saudi withholding tax on payments to German firms is therefore at domestic rates: 5% for technical and consulting services (even if performed in Germany), 15% for royalties, 20% for management fees and 15% for other services. A contract that is purely a supply of goods is outside withholding tax (German Federal Ministry of Finance treaty list, 1 Jan 2026; ZATCA General WHT Guideline, May 2026; verified 5 Oct 2026).
QDoes installation or supervision by German staff in Saudi Arabia create a taxable presence?
It can, from day one. With no treaty, Saudi domestic law applies: construction sites, assembly facilities and the supervisory activities connected with them are a permanent establishment of the non-resident, and the law sets no minimum duration (Saudi Income Tax Law Art 4; verified 5 Oct 2026).
QDo German machinery exports to Saudi Arabia need an EU export licence?
Dual-use items listed in Annex I of Regulation (EU) 2021/821 do. Saudi Arabia is not a destination under the EU001 general authorisation, so German exporters need an individual or global licence from BAFA for those items, plus catch-all checks on military end use. Machinery and parts are often listed, so the German seller confirms licence status before a departure date is set (Regulation (EU) 2021/821; German Foreign Trade and Payments Act and Ordinance; verified 5 Oct 2026).
QWhich SABER rules apply to German machinery?
SASO's machinery safety technical regulations: Part 1 for portable and hand-oriented machines, Part 2 for moving machinery and heavy equipment, and Part 3 for lifting equipment. Conformity is shown per product (PCoC) and per shipment (SCoC) in SABER, confirmed against the 12-digit HS code (SASO machinery technical regulations; verified 3 Oct 2026).
QCan an EU MDR certificate speed up SFDA approval for a medical device?
Yes, for an identical device. SFDA's reliance pathway (guidance MDS-G030, 9 Sep 2026) accepts EU/EEA approvals as a reference, with a 35–60 working-day review, and it is the fastest marketing-authorisation route for EU MDR-certified devices. The authorisation is filed by the manufacturer or its licensed Saudi Authorised Representative (SFDA MDS-G030 and MDS-REQ1; verified 3 Oct 2026).
QWho holds the SABER account and certificates?
We do, as your Importer of Record. SABER registrants are importers, local factories, individuals and government bodies; foreign exporters have no direct access, so the product and shipment certificates sit in our SABER account as the importer named on the customs declaration (SASO SABER services; verified 30 Sep 2026).
QHow is import VAT calculated on a German shipment?
At 15% of the customs value (the transaction value plus freight and insurance to the Saudi point of entry) plus customs duty, any excise tax and other charges on the declaration, including ZATCA's 0.15% customs service fee (minimum SAR 15, maximum SAR 500). It is paid at clearance with the duty (ZATCA Guideline on Imports and Exports under VAT, May 2026; ZATCA customs fees; verified 1 Oct and 4 Oct 2026).
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