Import duty and VAT on a used car from Korea to Saudi Arabia
A used passenger car brought into Saudi Arabia from Korea pays 5% customs duty on the car price plus freight and insurance, then 15% VAT on that same figure with the duty already added. On a ₩80,000,000 car the two charges together come to roughly SAR 46,600 — about USD 12,400 — before inland transport and registration.
The second question decides whether the shipment is possible at all. The Zakat, Tax and Customs Authority (ZATCA) permits imports of small vehicles only when the model year is within five years. A car outside that window is not cleared, whatever its condition, mileage or price.
Customs duty: 5% and the value it is charged on
Rate. Saudi Arabia applies the GCC common external tariff. The US Department of Commerce records that the Kingdom "applies the GCC common external tariff of at least five percent to be levied on most goods imported from countries outside the GCC" (International Trade Administration). Passenger cars sit in that general band at 5%. Tariff lines run to twelve digits under the GCC integrated tariff from 1 January 2025, so the rate for a specific body type and engine size is worth confirming on ZATCA's tariff search before purchase.
Value base. Duty is charged on value, not engine size or weight: "Customs duties are calculated Ad valorem on the C.I.F value." That is, customs value = car price + freight to the Saudi port + marine insurance.
How ZATCA arrives at the value of a used car
ZATCA does not automatically accept the seller's figure. Its vehicle import controls state that "The submitted invoice is taken, and if you are not satisfied with the invoice, the lists provided by the local agent are relied upon for the value of the new car with a depreciation discount of 10% annually starting from March of the first year and 10% for the following years starting from the first day of each year, so that the discount rate does not exceed 50%" (ZATCA).
That matters for a premium car. If the invoice is questioned, the fallback is the Saudi agent's list price for the new equivalent, depreciated 10% a year and never by more than half — for a three-year-old model, 70% of the local new price, which can exceed what was paid in Korea.
VAT: 15%, calculated after the duty
Saudi VAT is charged at the standard rate. ZATCA's amendments to the VAT Implementing Regulation state that "VAT-registered individuals must charge VAT at a standard rate of 15%, where applicable". At import ZATCA applies the same 15% at clearance on the customs value with the duty added, so VAT falls on the duty too.
The five-year rule — verify the model year first
This is the rule that stops most deals. ZATCA's published controls read: "It is permitted to import small vehicles, buses, and light transport vehicles (3.5 tons and less) provided that their model dose not exceed 5 years".
One narrow exception exists: "antique vehicles that are more than 30 years old" may be brought in but may not be driven on public roads. Between six and thirty years old there is no route.
Efficiency penalty. ZATCA also requires "conformity of the vehicle with the energy efficiency certificate, and issuing an inquiry notice through the 'Saudi Standards, Metrology and Quality Organization' website". Where a vehicle fails that standard, financial compensation is charged "between (20-50%) of the vehicle value, and not less than (20,000) twenty thousand Saudi riyals". On a large-engine car that can exceed the duty, so the fuel-economy figure is checked against SASO's requirement before purchase.
SABER: the conformity certificate is issued before the ship sails
Since 2024 the conformity check happens in Korea. The Saudi Press Agency reported that under SASO's method "The matching of used vehicles will take place in the country of shipment before arriving in the Kingdom through inspection bodies accepted and accredited by SASO" (SPA).
The document itself comes from the SABER platform, which SASO operates: "Individuals who plan to import used vehicles are required to issue a vehicle import consignment certificate through the SABER platform before shipping it to the Kingdom", and "An electronic consignment certificate from the SABER platform will be issued starting June 30, 2024".
ZATCA procedures and the customs service fee
Clearance. ZATCA's service allows "citizens and resident individuals to directly import vehicles from outside the Kingdom through customs ports, without the need for a customs broker" (ZATCA e-services). For a sea arrival the declaration is built from the bill of lading, the export certificate or ownership document, and the carrier authorisation; ZATCA states the electronic step takes 5 minutes.
Inspection. An accredited-centre inspection is required where the distance travelled exceeds 1,000 km or the vehicle data is not registered with SASO. Any used car from Korea meets that threshold.
Handling fee. Since 6 October 2024 ZATCA charges a single customs service fee instead of the old fixed items: "the fee shall be based on 0.15% of the value of the incoming goods, including insurance and shipping, with a maximum of SAR 500, a minimum of SAR 15" (SPA). On any car worth more than about SAR 333,000 the fee is simply the SAR 500 cap.
Port charges at Jeddah or Dammam
The Saudi Ports Authority (Mawani) charges separately from customs. Under its Law of Port Service Fees and Charges, loading or unloading a vehicle of less than 3 tons costs 140 per unit (Mawani). The same tariff adds that "Automobiles and self-propelled vehicles which cannot be driven to and from the ship for any reason... shall be charged three times the amounts stipulated in (1.3) above".
Worked example: a ₩80,000,000 car
Rates used: 1 USD = 1,388.1 KRW (European Central Bank reference rate, 18 September 2026) and 1 USD = 3.75 SAR, the peg the Saudi Central Bank maintains.
Car price. ₩80,000,000 ÷ 1,388.1 = USD 57,633, which at the peg is SAR 216,124.
Freight and insurance. Assume USD 1,700 for the sea leg and marine cover to Jeddah — SAR 6,375, an assumption for the arithmetic, not a quoted rate.
Customs value. SAR 216,124 + SAR 6,375 = SAR 222,499.
Duty at 5%. SAR 11,125.
VAT base. SAR 222,499 + SAR 11,125 = SAR 233,624. VAT at 15%: SAR 35,044.
Customs service fee. 0.15% of SAR 222,499 = SAR 334, inside the SAR 500 cap.
Port handling. SAR 140.
Total to ZATCA and the port: SAR 46,643, about USD 12,438 — roughly 21.6% on top of the Korean price. Registration, plates and inland transport are additional. A specific car and its model year can be checked against the five-year rule in our catalogue.
What KingStone checks before you pay
Insurance history. Korean cars carry an insurance-claim record showing accident payouts by repair type. We read whether the payouts covered panel and bumper work or structural repair to frame members, and how many separate events there were — a car with frame-level repair is a different asset from one with two bumper claims.
Liens and encumbrances. A Korean registration can carry a financing lien or a seizure entry. We check the record for an outstanding charge before purchase: a car under an encumbrance cannot be deregistered for export, so the export certificate ZATCA needs will not be issued.
Official-import status and mileage. We establish whether the car entered Korea through the official distributor or a parallel importer, since service history and parts provenance differ, and compare the odometer against inspection and service entries for consistency. Both points feed into the ZATCA valuation, where the depreciation schedule assumes a car in normal condition.
Open questions
The line-level duty rate for a specific car was not confirmed against ZATCA's twelve-digit tariff search, an interactive tool rather than a published page: the 5% figure rests on the GCC common external tariff as recorded by the US International Trade Administration, and an unusual body type or powertrain may sit differently. The 15% import VAT rate and the customs-value-plus-duty base are stated in ZATCA material, but the English imports guideline extracted unreliably, so the calculation order comes from the amendments document. Freight and insurance in the example are assumptions. Mawani's storage rules for private cars and SASO's fee for a SABER used-vehicle consignment certificate were not confirmed.
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