The Zakat, Tax and Customs Authority aims to update the rules of duty free markets, as the previous guide was limited to working in duty free shops in departure halls at international airports, which in turn limited the expansion and development of duty free markets in the Kingdom. With the new update, we aim to add some items that in turn will contribute to the development of duty free markets in the Kingdom. The new items in this guide include, allowing the existence of duty-free shops in (air, land,sea ports, and on board ships and planes) for sale to passengers and crew in the arrival and departure halls, adding an operating license for duty-free shops instead of previous agreements, adding a financial consideration instead of the previous fees cancellation of the bank guarantee (200 thousand) riyals, adding a third party insurance clause for goods in warehouses and halls for potential risks such as fire, adding a requirement to support national-made products by 20%, adding a sale clause according to the permissible quantities for each passenger according to the customs system and adding a restriction clause to not sell expired products and setting a policy of destroying goods before their expiry date.