A contractor, developer or fit-out firm in Saudi Arabia is not just buying a price. Before a first order from a supplier abroad, it needs to know three things: that the product can be lawfully placed on the Saudi market, that it can be cleared at the border, and that it can go into a project that must meet the Saudi Building Code.
Buyers’ own checklists vary and are not published. This note sticks to what the published rules require, because that is where a buyer’s checks begin.
1. The building code makes your product the contractor’s problem too
The Saudi Building Code has been mandatory since 1439 H (2018). The Saudi Building Code Center, set up by Council of Ministers Resolution No. 656 of 04/09/1446 H in place of the former national committee, describes itself as “the legislative authority in the Kingdom of Saudi Arabia for the minimum accepted building codes and criteria”. [1]
Under the code’s implementing regulations:
- The code applies “to all building and construction works in the public and private sectors”, in phases. Its provisions on thermal insulation and fire protection systems applied to all construction works immediately. [2, Arts. 5–6]
- The code includes “Reference Standard Specifications”. [2, Art. 3]
- The supervising designer and the contractor “shall be jointly responsible for compensating the owner for ten years” from the occupancy certificate, for demolition or hidden defects. Any condition meant to exempt them from that warranty, or to limit it, is null and void. [2, Art. 29]
What this means for a supplier. In our reading, a contractor that carries ten years of liability for the building will want evidence that your product meets the standards the code relies on. Expect to be asked before the purchase order, not after delivery.
2. Product conformity: start with the technical regulation that covers your product
SASO, the Saudi Standards, Metrology and Quality Organization, publishes technical regulations for building materials in parts. Two examples:
- Part 1, metals and their alloys for buildings and construction. Its annex lists steel structures under HS 7308, including “doors and windows and their frames and thresholds for doors”. It lists the same items under HS 7610 for aluminium structures, and aluminium bars, rods, shapes and angles under HS 7604. [3, Annex 1]
- Part 4, bricks, tiles, ceramics, sanitary ware and related products. It applies to brick, tile and ceramic products, marble and stone, and sanitary ware. “Cement tiles and bricks are excluded from the scope of this regulation.” [4, Art. 2]
SASO publishes further parts, so check which regulation and which HS code cover your exact product.
| Product | What the supplier must obtain | Source |
|---|---|---|
| Rebar and steel plates (Part 1) | The Saudi Quality Mark or its equivalent | [3, Art. 6/1] |
| Other Part 1 products, including metal doors, windows and frames | “a Certificate of Conformity issued by a Notified body approved by SASO”, on the Type 3 model | [3, Art. 6/2] |
| Ceramic tiles (Part 4) | The Saudi Quality Mark or a recognised equivalent | [4, Art. 6/2] |
| Other Part 4 products | A Certificate of Conformity from a SASO-approved notified body, on the Type 3 model | [4, Art. 6/3] |
A product that carries the Saudi Quality Mark or its equivalent “shall be deemed to be complying with the requirements set forth in this Technical Regulation”. [3, Art. 6/6; 4, Art. 6/7]
The technical file. In both regulations, the product must be accompanied by a technical file. The file holds the supplier’s declaration of conformity and a document assessing the product’s risks, and Part 4 adds the country of origin. The supplier makes the file available to the authorities on request. The declaration of conformity must be kept “for a period of ten (10) years, at least, after the placement of the product in the market”. [3, Art. 6/4, Annex 2; 4, Art. 6/5, Annex 2]
Responsibility. Under Part 4, the supplier “shall bear full legal responsibility for the implementation of the requirements of this Technical Regulation”. [4, Art. 10/1]
SABER. Since 1 January 2021, products covered by technical regulations must be registered on SASO’s SABER platform. [5] SASO describes what the platform does [6]:
- establishments register themselves and their products on it;
- they “can apply for Conformity Certificates for products subject to technical regulations” there, and choose a conformity assessment body;
- the platform issues a Shipment Certificate “to clear the product from the country of shipment”, and one is required for each incoming shipment.
3. Labels
- Part 1: “All information used on labels shall be in Arabic or in Arabic and English”, and it “shall be correct and verified”. [3, Art. 5/2–5/3]
- Part 4: the label carries the supplier’s name and commercial register and the country of origin. Where required, it also carries the batch number and validity period. “All information used in labeling shall be valid, proven, and verifiable.” [4, Art. 5]
4. Customs: the importer, the invoice and the origin
- Who declares. Customs declarations are accepted from two groups: “The owners of the goods or their authorized representatives” and “Licensed customs brokers”. [7, Art. 110]
- What goes with the declaration. “Any customs declaration shall be accompanied by a detail original invoice”. Customs “may request Arabic translation of the invoices issued in a foreign language”. Imported goods are subject to proof of origin. [7, Arts. 25, 27]
- ZATCA’s list. ZATCA, the Zakat, Tax and Customs Authority, asks importers to present a commercial invoice, a bill of lading and a certificate of origin. The certificate of origin is unnecessary if the country of origin is clearly established. It also asks for “registration of products with the concerned parties if necessary”. [8]
- Timing. Clearance runs through the FASAH system, with the data submitted “at least 48 hours prior to the arrival of the shipment at the port of entry”. It can be done directly or through a customs broker. [8]
- Value. “The first basis for determining the value for customs purposes is the transaction value of the imported goods.” Freight, insurance and related charges are added up to the GCC port of destination. [7, Rules of Implementation, Art. 1]
- Duty. Duty is charged at the tariff rate in force on the date the declaration is registered. [7, Arts. 9, 13] Rates depend on the tariff heading.
5. VAT at the border
- Rate. VAT has applied to all goods and services at 15% since 1 July 2020. [9]
- When it is paid. On imported goods, it “shall be payable on the Import date”, and Saudi Customs collects it. [10, Art. 43(3)]
- Who pays, and how. A taxable person gives its tax identification number to customs on importation. [10, Art. 43(1)] A registered taxable person that meets ZATCA’s conditions may apply to pay import VAT through its VAT return instead. [10, Art. 44]
- The base. ZATCA’s guideline on imports and exports sets out the value on which import VAT is charged. [11]
What this means for a supplier. Someone has to act as the importer, and customs duty and import VAT arise when the goods are imported. Your quotation should therefore say who imports and on what delivery terms. If it does not, the buyer will ask before it orders.
6. Government-linked projects: local content can decide the order
On a project for a government agency, the Regulations on Preference for Local Content apply when the agency tenders its projects and procurements. These are Council of Ministers Resolution No. 245 of 26 November 2019, and “government agency” covers ministries, government agencies and public corporations, authorities and institutions. [12, Arts. 1, 4]
- The Mandatory List. It is “a list of national products issued and updated by the LCGPA on a regular basis”, the LCGPA being the Local Content and Government Procurement Authority. “Bids which do not comply with the mandatory list shall be excluded from supply tenders or mixed tenders” that include supply items. Agencies “shall not receive any supplied products in violation of the mandatory list”. [12, Arts. 1, 9]
- Price preference. In evaluation, “the price of a foreign product is 10% higher than the price stated in the bid documents”. The LCGPA and EXPRO may agree to raise that percentage. [12, Art. 10] The LCGPA describes the same mechanism today as “adding 10% to foreign products in government tenders”. [13]
- Local content in evaluation. For high-value contracts other than sourcing contracts, the LCGPA gives local content a weight of 40% in evaluation. [13] Designated high-value contracts, other than supply contracts, can also carry a minimum local-content level. The contractor reports the level it reaches, and the LCGPA approves the report. [12, Arts. 22–23]
- The 2026 change. In February 2026, the LCGPA announced a minimum local-content requirement as “a prerequisite for benefiting from the Mandatory List of national products”. It applies to 233 products from 1 August 2026, “including ceramic and porcelain tiles”. [14]
What this means for a supplier. On a government-funded project, the lowest price may not win. Before you quote such a project, check whether your product category is on the LCGPA’s current Mandatory List, and read the local-content terms in the tender itself. [13]
7. A short checklist before your first quotation
- Regulation. Which SASO technical regulation and HS code cover your product? [3, 4]
- Certificate. Do you hold the certificate that regulation requires (a Certificate of Conformity from a SASO-approved body, or the Saudi Quality Mark)? Is the technical file ready? [3, 4]
- SABER. Is the product registered on SABER, and who will obtain the Shipment Certificate for each consignment? [5, 6]
- Labels. Do your labels meet the regulation, including the language and the supplier and origin details? [3, 4]
- Importer. Who is the importer, and how will customs duty and import VAT be paid or accounted for? [8, 10]
- Documents. Are the commercial invoice, bill of lading and certificate of origin ready, with an Arabic translation of the invoice if customs asks for one? [7, 8]
- Local content. Is the project government-funded? If so, check the Mandatory List and the local-content terms in the tender. [12, 13]
- The contractor’s needs. What will the contractor need from you to show the product meets the code’s reference standards? Ask early. It carries ten years of liability for the building. [2]