VAT was implemented in the UAE on the 1 January 2018 at 5%. Read more about VAT in the UAE.

Import duties

The customs duty rate on imported goods is usually around 5%. Higher rates apply to alcohol and tobacco. Some categories of goods are exempt, such as certain agricultural products, printed material and pharmaceuticals. Goods imported for industrial or manufacturing purposes may also be exempt.

You won’t have to pay customs duties on goods imported into a UAE free zone.

Customs documents

The documents you need to export goods to the UAE are:

• invoices (initiated by the supplier)
• a certificate of origin
• bills of lading or airway bill

Regulations

The UAE prohibits and restricts the import of some products. Find out which items are restricted or prohibited.

Other countries in the Gulf Cooperation Council (GCC) ban and restrict different goods, so if you want to re-export within the GCC make sure you check the relevant country’s regulations.

Packaging requirements

The Gulf Standardization Organization (GSO) sets the framework for the UAE’s packaging and labelling requirements.

All UAE food imports must provide the following information in Arabic, either as part of the packaging or as an affixed label:

• products and brand name
• lot identification
• production and expiry dates
• country of origin
• manufacturers name
• net content weight in metric units
• list of ingredients and additives in descending order of proportion

Product standards

In addition to the Saudi-based GSO, the UAE also operates under the Emirates Authority for Standardisation and Metrology (ESMA). ESMA is a federal body which sets standards in the UAE on a wide variety of consumer products from food and drink to toys. It often introduces new standards for products coming in to the UAE, like quality marks. Check the ESMA website for new announcements.

Trade barriers

The GCC announced in the fall of 1994 that its members would no longer enforce the secondary and tertiary aspects of the Arab League Boycott.  The primary boycott against Israeli companies and products still applies.  

Tax

You should seek tax advice from a specialist in Saudi Arabia as part of your planning for doing business in this market.

Standards and regulations

The Saudi Standards, Metrology and Quality Organisation (SASO) has a Conformity Assessment Programme (CAP) that covers goods destined for Saudi Arabia.

CAP requires quality checks and inspections of companies looking to export to Saudi Arabia. You will need to provide proof in the form of a ‘certificate of conformity’.

Intellectual property

You should consider getting IP protection abroad if you want to trade overseas or sell to overseas customers via the internet.

Trade barriers

The GCC announced in the fall of 1994 that its members would no longer enforce the secondary and tertiary aspects of the Arab League Boycott.  The primary boycott against Israeli companies and products still applies.  

Taxation

Bahrain has one of the most liberal tax regimes in the Gulf, with some of the lowest corporate and personal tax rates. There are very few indirect taxes and no personal income tax, wealth tax on capital gains, withholding tax (income tax deducted at source).

Labelling

All labelling and packaging must be in Arabic, or both Arabic and English. Stickers are not accepted as an adequate form of labelling. You can check requirements for specific products with the Ministry of Industry and Commerce (MOIC).

Import restrictions

To export goods into Bahrain for sale or consumption, British companies need to get a general licence from the Ministry of Interior’s Customs Affairs Directorate.

All exports need a certificate of origin to clear customs.

Goods manufactured in Israel cannot be imported into Bahrain.

Trade barriers

The GCC announced in the fall of 1994 that its members would no longer enforce the secondary and tertiary aspects of the Arab League Boycott.  The primary boycott against Israeli companies and products still applies.

Taxation

Qatari companies are exempt from tax. However, foreign companies and any business activity carried out in Qatar are subject to a corporate income tax of 10%. This includes any services or consultancy contracts within the state as well as any gains on property.

Services supplied from outside Qatar are subject to a Withholding Tax of 5% of the fee.

VAT

If you’re registered for Value Added Tax (VAT) you can zero-rate VAT on most goods you export to Qatar.

There is presently no sales tax in Qatar.

Import and excise duties

Qatar is part of the Gulf Cooperation Council (GCC) customs union. The rate of duty on most items imported into the GCC is 5%.

Goods that compete with locally manufactured products attract higher rates of duty, such as steel (20%), cement (20%) and urea (30%).

There is a 100% tariff imposed on alcohol and tobacco products in Qatar. You should check you have paid excise duty on any alcohol, alcoholic drinks, energy products, electrical or tobacco products you send to Qatar.

Standards

Most Qatari product standards are based on those developed by the Gulf Standardisation Organisation. They’re based to some extent on international standards but don’t necessarily conform.

There are Qatar-specific standards relating to building, mechanical and food products. The Qatar General Organisation for Standards and Metrology is responsible for standards.

Food packaging and labelling

Qatar enforces strict food labelling and packaging laws, and GCC shelf-life standards for some products. Products must arrive with at least half the shelf-life remaining.

Labels must be in Arabic only, or Arabic with an English translation. Products with English-only labels may be approved for import on a case-by-case basis.

Trade barriers

The GCC announced in the fall of 1994 that its members would no longer enforce the secondary and tertiary aspects of the Arab League Boycott.  The primary boycott against Israeli companies and products still applies.

Tax

The tax regime is generally seen as favourable, with no personal income tax and one of the lowest rates of corporate income tax globally (15%).

The Oman Tax Authority (part of the Ministry of Finance) oversees taxation.

VAT

In June 2016, all six Gulf Cooperation Council (GCC) member states signed the Common VAT Agreement. It was agreed that each GCC Member State would introduce a VAT system at a rate of 5%.

As a result of this agreement, Oman introduced VAT at a rate of 5% in April 2021. Some sectors and products are exempt from VAT, and exporters are advised to consult a tax accountant if they are unsure.

Standards

Responsibility for standards sits with the Directorate General of Standards and Specifications at the Ministry of Commerce, Industry and Investment Promotion.

Agents, importers or cargo companies can provide guidance and advice about labelling and packaging regulations.

Trade barriers

The GCC announced in the fall of 1994 that its members would no longer enforce the secondary and tertiary aspects of the Arab League Boycott.  The primary boycott against Israeli companies and products still applies.