You can download Form Q7B and find more information on the Saudi Arabian customs website: www.customs.gov.sa

If goods are declared for a using a Q7B-like form, duties may be suspended until goods exit into the local Saudi market. The declaration would include the relevant free zone code.

: Without this form and proper documentation, payments to non-residents are subject to standard domestic WHT rates (often 5% to 20% depending on the service).

: Filing this form allows the Saudi-based payer to apply the treaty rate immediately at the time of payment, rather than paying the full domestic rate and seeking a refund later.