Bayan: how the Saudi customs declaration works

The bayan (بيان جمركي) is the customs declaration filed in FASAH for every commercial shipment entering Saudi Arabia. It states what the goods are (HS code), what they are worth (CIF value), where they come from, and which certificates cover them. ZATCA assesses duty, most goods at 5%, plus 15% VAT, based on what the bayan declares, which is why errors in it are the single most expensive category of import mistakes.

What goes into the bayan

• Commercial invoice: seller, buyer, terms and itemised values.
• Packing list: weights, volumes, package counts.
• Bill of lading or air waybill.
• Certificate of origin, legalised where required.
• HS code per line item, which drives the duty rate.
• SABER/SFDA certificate references for regulated products.

Why declarations get rejected or queried

The recurring causes are invoice values that disagree with the packing list or transfer documents, HS codes that do not match the product description, missing certificate references for regulated lines, and consignee details that differ from the commercial registration. Each triggers a ZATCA query, and the port's free storage period keeps counting while the query is open.

Clearway reviews the full document set against the draft bayan before filing, which is why its declarations rarely hit queries: the goal is a green-channel release with duties paid on assessment day.