Article 16 of the KSA Value Added Tax Law establishes the tax liability for goods imported into the Kingdom. It stipulates that VAT is due on imports in accordance with the provisions set forth in the Unified VAT Agreement for the Cooperation Council for the Arab States of the Gulf. The article further addresses scenarios of tax suspension. If VAT on imported goods is suspended as per the Unified Customs Law, the importer is obligated to provide insurance coverage. The value of this insurance must correspond to the amount of the suspended tax, as determined by the Regulations.