GCC Customs Regulations Guide — Import, Export & VAT Rules in the Gulf Region
Introduction
The Gulf Cooperation Council (GCC) has implemented a Unified Customs System to simplify cross-border trade among its six member states — Oman, UAE, Saudi Arabia, Qatar, Bahrain, and Kuwait. Understanding each country's customs regulations, import/export procedures, and VAT policies is essential for successful trade in the Gulf region.
This guide offers a comprehensive overview of GCC customs rules, documentation, taxes, and clearance processes.
1. Unified GCC Customs Framework
Overview
Since 2003, GCC countries have adopted a Common Customs Law, fully digitized and harmonized in 2021 under the Unified GCC Customs System.
Key Features:
Standard 5% customs tariff on most imported goods
Unified documentation requirements
Harmonized customs clearance procedures
Key Regulatory Bodies
GCC Standardization Organization (GSO): Quality and product conformity
National Ministries of Finance: Setting customs duties and VAT rates
Local Customs Authorities: Managing clearance and inspections
2. Required Import & Export Documents
Core Documents for All GCC Countries
Certificate of Origin — issued by the Chamber of Commerce in the exporting country (e.g., Iran)
Commercial Invoice — must state true product value, quantity, and buyer/seller info
Packing List — lists dimensions, weights, number of packages, and packaging type
Country-Specific Requirements
Oman: Health certificate for food items; Ministry of Health permit for medical goods
UAE: ESMA conformity certificate; import license for restricted products
Saudi Arabia: SABER/SASO certificate; Ministry of Commerce import permit
3. Customs Duties and VAT in the GCC
Calculation Formula
CIF Value + 5% Customs Duty + VAT (0–15%) = Final Landed Cost
Current VAT Rates (2025)
| Country | VAT Rate | Status |
|---|---|---|
| Oman | 5% | Active |
| UAE | 5% | Active |
| Saudi Arabia | 15% | Active |
| Qatar | 5% | Active |
| Kuwait | 0% | Pending |
| Bahrain | 10% | Active |
VAT-Exempt Goods
Medical and pharmaceutical products
Essential food commodities
Educational and research supplies
4. Customs Clearance Process
Standard Steps
Submit customs declaration online
Provide required documents
Pay preliminary customs fees
Physical inspection (if required)
Final duty assessment and VAT payment
Release approval
Delivery coordination
Average Clearance Time
Average Customs Clearance Time
| Country | Duration |
|---|---|
| Oman | 2–3 business days |
| UAE | 1–2 business days |
| Saudi Arabia | 3–5 business days |
| Qatar | 2–4 business days |
| Kuwait | 2–3 business days |
| Bahrain | 1–2 business days |
5. IEGT LLC — Trade Support Across the GCC
Our Expertise
Regulatory Advisory: Continuous updates on GCC customs laws
Document Management: Preparation and authentication of trade documents
Tax Optimization: Identifying VAT exemptions and minimizing duties
Customs Support: Liaising with authorities and resolving clearance disputes
Key Tips for Traders
Prepare documentation at least two weeks before shipment
Declare the true product value
Keep written communication and copies of all records
Conclusion
Understanding GCC customs regulations helps avoid fines, reduce delays, and speed up market entry. With IEGT LLC, you can trade confidently across Oman, UAE, Saudi Arabia, Qatar, Bahrain, and Kuwait.