The Saudi Arabia General Customs Authority (“Saudi Customs”) introduced a self-correction program, to run from 1 January 2020 until 30 June 2020, which would enable importers to declare and pay customs duties on any historic non-compliance with the KSA customs legislation. Due to the ongoing COVID-19 pandemic the program has been extended for three months until 30 September 2020.

Applying for self-correction within the specified conditions and timing allows the taxpayer to pay only the outstanding customs duties and taxes and they will not be subject to any additional penalties.

We recommend strongly that businesses consider the use of the self-correction program and take advantage of this extension to mitigate the imposition of penalties due for past errors. Please refer to our previous tax alert on the subject through the link below

January 2020 – Customs Alert Self-Correction Program in KSA

KPMG KSA can advise the businesses on the matter and support with preparation for such voluntary disclosure as well ‎as ongoing compliance with the customs legislation in KSA.

Riyadh Office

Jeddah Office

Khobar Office