Customs issues a new mechanism to regulate the import of tobacco products for individual importers.

The Zakat, Tax and Customs Authority has issued a circular to all its land, air, and sea ports outlining a new mechanism to regulate the import of tobacco products by individual importers through express carriers, postal services, or air freight.

Under the new mechanism, individuals are allowed to import the following quantities once every three months:

• (2,400) cigarettes (equivalent to 12 cartons),

• (125) cigars,

• (2) kilograms of shisha tobacco (moassel), or the equivalent in other tobacco products.

Customs duties and applicable taxes will be collected upon importation. These include:

• 100% customs duty,

• plus 100% excise tax,

• plus 15% value-added tax (VAT).

Regarding tobacco products brought in by individual travelers, Customs clarified that quantities not exceeding:

• (200) cigarettes, or

• (500) grams of other tobacco products such as shisha tobacco,

will be exempt from duties and taxes.

If a traveler carries quantities exceeding these limits, duties and taxes will be collected on the entire quantity accompanying the traveler, up to a maximum of:

• (2,400) cigarettes (12 cartons),

• (125) cigars,

• (2) kilograms of shisha tobacco or equivalent,

  once every three months.

Customs also confirmed that quantities exceeding the permitted limits will be seized, and the individual importer or traveler will be required to return them to their source. If they are not returned within the specified period, the seized goods will be considered abandoned and automatically transferred to the customs abandoned goods warehouse in preparation for sale for export purposes. The owner will not be entitled to claim them after the review period has expired.

The Authority further clarified that these procedures and controls do not apply to individual importers or travelers under the age of 18, nor to frequent cross-border travelers. They also do not apply to goods seized while being unlawfully smuggled into the Kingdom.

The Authority urges all individual importers and travelers to comply with the regulations and adhere to the permitted limits for tobacco products and their derivatives.

Source: Zakat, Tax and Customs Authority