When is an imported supply considered taxable?

Both registered and unregistered businesses are required to pay VAT on imports in the following situations:

• When a registered business is importing goods from a non-GCC country (or a country within GCC, if they cannot prove that they have already paid VAT), then the business is liable to pay VAT to the customs department once the supply has reached KSA.

• When an unregistered business is importing goods from another GCC country that are worth more than 10,000 SAR, and they cannot prove that they have already paid VAT for the supply, then the business is liable to pay VAT to the customs department.