General Principles of Customs Regulations

Customs Affairs

October 29, 2025

General Principles of Customs Regulations in the GCC Countries

Gulf Cooperation Council (GCC)
The member countries of the GCC (Saudi Arabia, UAE, Qatar, Kuwait, Bahrain, and Oman) have made efforts to harmonize their customs laws and procedures.
The Common External Tariff (CET) is one such measure, usually set at 5% for most goods. However, exceptions exist, and some goods may have different tariffs or be exempt.

Customs Tariff
Import duties vary depending on the type of goods, country of origin, and each country's economic policies. Essential goods such as food, medicine, and medical equipment may have zero or very low tariffs.

Value Added Tax (VAT)
Most GCC countries apply standard VAT rates (usually 5%) on imports and goods supply.

Required Documents
Common documents include the bill of lading, commercial invoice, packing list, certificate of origin, etc. Additional documents may be required depending on the type of goods and importing country regulations.

Licenses and Standards
Some imports require special permits from relevant authorities (Standards Organization, Ministry of Health, Ministry of Agriculture, etc.). Goods must also comply with the technical and quality standards of the importing country.

Free Trade Zones
Free zones in these countries with their own customs and tax rules provide opportunities for trade, import, and re-export. Imports to these zones are usually exempt from customs duties, but bringing goods from free zones into the main country may incur tariffs.

Goods Inspection
Imported goods may be subject to physical and documentation inspections at customs.

Prohibitions and Restrictions
Imports of certain goods may be prohibited or restricted for religious, security, health reasons, or to protect local production.

Recommendations for Importing Goods to GCC Countries

Research thoroughly: Review customs laws and regulations of the target country carefully.
Contact the customs authority: Ensure you are aware of the latest requirements and updates.
Use professional services: International shipping and customs clearance companies can provide valuable guidance on documents, procedures, and costs.
Comply fully: Make sure all documents are correctly prepared and goods meet the standards and regulations of the importing country.
Pay attention to differences: Despite harmonization efforts, differences in customs laws and procedures may exist among GCC countries.