Bayan
Bayan is the Saudi customs declaration — the electronic declaration lodged through Fasah for goods imported into or exported from the Kingdom. It declares the HS classification, customs value and origin of the goods, and is the basis on which ZATCA assesses customs duty (the GCC common tariff) and VAT, and releases the consignment.
Like a Bill of Entry elsewhere, the Bayan is where compliance risk sits: the classification, valuation and any conformity certificates (SABER) or SFDA approvals attached to it determine both what is paid and whether the goods clear or are held. Accurate Bayan lodgement is the core task of a Saudi customs broker.
The Bayan is the single document that determines an importer's duty and VAT and unlocks the release of cargo. Getting the HS code, value and supporting certificates right on it is the difference between clearing at the port and cargo sitting under query.
How is a Bayan lodged?
Electronically through Fasah, usually by a licensed customs broker on the importer's behalf.
What determines duty and VAT on a Bayan?
The HS classification and customs value declared, against the GCC common tariff and the 15% Saudi VAT.