New regulations also included the need to obtain a financial guarantee covering the value of the consignment, in addition to the amount of customs duties, the amount of selective tax imposed on tobacco and its derivatives and furthermore the value added tax (VAT). Financial guarantee can be accepted by a customs clearance officer, the carrier or any other party and the he entire amount referred to in the preceding paragraph shall be covered and the guarantee shall be returned only after the consignment leaves the Kingdom. Guarantees shall be seized if the consignment does not leave the Kingdom. New controls also included that the exit customs of the consignment be displayed on the radiography systems and the comparison of the radiographs with the images recorded in the customs of entry, to ensure that the consignment contents have not been changed, during the transit journey. These regulations, which have been adopted by Saudi Customs, is because of the recent observed attempts to evade customs duties imposed on such transit-wise goods, coming through the Kingdom territories, for other destinations. -- SPA 20:00 LOCAL TIME 17:00 GMT www.spa.gov.sa/w603958