Executive summary

Published in the Official Gazette on 30 January 2026, the new Voluntary Disclosure (VD) controls introduced by the Zakat, Tax and Customs Authority (ZATCA) allow taxpayers to proactively disclose customs violations before the ZATCA detects them, enabling taxpayers to potentially obtain a full waiver of violations, provided specific conditions are met.

This initiative reinforces the ZATCA’s broader strategy to enhance transparency, compliance and trade facilitation, and aligns with the Gulf Cooperation Council (GCC) Unified Customs Law principles. It also supports Saudi Arabia’s Vision 2030 objectives by encouraging voluntary compliance and reducing administrative and financial burdens on businesses.

The VD framework specifically addresses violations categorized under Article 141 of the GCC Unified Customs Law, which includes inaccuracies in commodity classification, customs valuation, country of origin and data elements in import/export declarations. Certain violations, such as smuggling cases, are excluded from eligibility for the VD program.

To qualify for the waiver, businesses must submit VDs on identifying errors before the ZATCA initiates any enforcement actions, ensuring that all requests are complete and documented. The ZATCA will respond to applications within 30 days, providing clarity on acceptable self-correction procedures.

This marks a significant step toward aligning Saudi Arabia’s customs practices with international standards.

Detailed discussion

Saudi Arabia continues to advance its customs and trade governance as part of the broader transformation under Vision 2030, focusing on regulatory modernization, improved transparency and enhanced business confidence. The ZATCA plays a pivotal role in this, driving initiatives that align customs practices with international standards and strengthen voluntary compliance.

The newly released VD controls directly reference the violation categories under Article 141 of the GCC Unified Customs Law — the article that outlines administrative customs violations such as inaccurate data, incorrect valuation or misclassification. In terms of exceptions, violations falling under Articles 142 and 143, which relate to smuggling and smuggling-equivalent acts, remain expressly excluded from VD eligibility. 

This marks a continued shift toward global best practices in self-correction and places Saudi Arabia among jurisdictions adopting structured VD models

Highlights of the VD controls

Scope of eligible violations

The VD framework applies to customs declaration-related violations or any other related declarations that fall under Article 141, including inaccuracies in:

• Commodity classification
• Customs valuation
• Country of origin
• Data elements provided in import/export declarations
  

Full waiver of violations

For VDs that meet all criteria, the ZATCA may grant a complete waiver of customs violations, significantly reducing potential financial exposure for businesses.

However, the waiver does not extend to customs duties, and taxpayers must settle any duty differences within 30 days of the ZATCA’s financial assessment.

Exclusions

The following remain outside the scope of the VD framework:

• Smuggling cases and those treated as smuggling under Articles 142 and 143
• Violations for which the ZATCA has already initiated formal procedures (inspection, audit, investigation or enforcement)
  

Conditions for eligibility

To qualify for the waiver, businesses must ensure that:

• The VD is submitted upon discovery of errors, missing information or violations before the ZATCA initiates discovery or enforcement action.
• The VD request contains complete, accurate and documented details of the error, including declaration data, violation description, supporting evidence and quantification of financial impact (if any).
• Any resulting customs duties or financial differences are paid within 30 days of receiving the demand notice.

Following submission of the VD, the ZATCA will issue a decision on complete applications within 30 days.

Application mechanism

The VD request shall be submitted by the taxpayer, or by an authorized representative, through the Authority’s electronic platform by completing the approved disclosure form and attaching all required supporting documentation.

Further considerations

The VD controls also stipulate the following:

• If it is established that the violation subject to the VD constitutes a customs smuggling offense or falls within the scope of smuggling-equivalent acts, the case shall be addressed in accordance with the provisions governing the conciliatory settlement procedures stipulated under the Unified Customs Law.
• If the ZATCA identifies any violations that were not included in the VD request, those violations shall be handled independently in accordance with the applicable regulations.
• A decision by the ZATCA’s Board of Directors will issue and amend the controls.

Implications

Businesses looking to potentially benefit from the new VD controls should proactively assess their customs declaration practices to identify and rectify any historical errors, thus reducing chances of financial liabilities and legal risks. Companies should also ensure that their internal processes are updated to facilitate effective participation in the VD program to align with international practices that promote transparency and adherence to customs regulations.