Customs duty in Saudi Arabia is mostly 5% of CIF value (goods + insurance + freight). The full range is 0–25% depending on the HS code: many machines and raw materials enter at 0%, most consumer goods at 5%, and protected items like some foods and steel at 12–25%. GCC-origin goods enter duty-free.
On top of duty, 15% import VAT applies on CIF plus duty — recoverable for VAT-registered companies. The exact rate is set by the 12-digit Saudi HS code, searchable in the ZATCA tariff at zatca.gov.sa.