The Zakat, Tax and Customs Authority (ZATCA) is a Saudi Arabian government entity responsible for collecting zakat, taxes, and customs duties. In the infrastructure context, ZATCA's role is primarily regulatory and operational, focusing on facilitating trade, streamlining customs procedures, and managing customs operations at various entry points like ports, airports, and land borders. It plays a crucial role in the digital transformation of customs services to enhance efficiency and support Saudi Arabia's logistics and trade ambitions under Vision 2030.