Contents
Key points
- Most goods pay 5% customs duty on the CIF value, under the common tariff of the Gulf Cooperation Council.
- Import VAT depends on the country: 5% in the UAE and Oman, 10% in Bahrain, 15% in Saudi Arabia. Kuwait and Qatar do not apply VAT.
- In the UAE, commercial invoices above AED 10,000 must be attested by the Ministry of Foreign Affairs before clearance.
- In Saudi Arabia, every shipment must be covered by conformity certificates issued through the SABER platform before it arrives.
A common customs tariff, with exceptions
The six Gulf Cooperation Council countries (United Arab Emirates, Saudi Arabia, Qatar, Kuwait, Bahrain, Oman) form a customs union. For most products from China, customs duty is 5% of the CIF value: the price of the goods plus freight and insurance to the port of arrival.
There are exceptions: tobacco and some drinks carry much higher taxes, a few products are exempt, and Saudi Arabia applies higher duties on certain categories to protect local production. Gulf countries have also moved to a 12-digit tariff nomenclature: check your product's exact code before ordering.
Import VAT, country by country
| Country | Import VAT | Good to know |
|---|---|---|
| United Arab Emirates | 5% | Registered businesses account for it on their VAT return |
| Saudi Arabia | 15% | Paid at clearance, recoverable by a registered business |
| Bahrain | 10% | Rate raised in 2022 |
| Oman | 5% | In force since 2021 |
| Kuwait | No VAT | Excise duties apply to some products |
| Qatar | No VAT | Excise duties apply to some products |
VAT is calculated on the CIF value plus customs duty and, for some products such as tobacco or sweetened drinks, excise duties.
United Arab Emirates: key points
- Registered importer: you need a trade licence and an importer code with the emirate's customs. In Dubai, declarations go through the Mirsal 2 system.
- Invoice attestation: since 2023, any import commercial invoice above AED 10,000 must be attested by the Ministry of Foreign Affairs (MOFAIC) before the goods are released, for a fee.
- Product compliance: many regulated products (electrical, electronics, toys, cosmetics…) need certification from the Ministry of Industry (ECAS scheme), and radio devices (Bluetooth, Wi-Fi) need type approval from the telecoms authority (TDRA).
- Timing: with a clean file, clearance often takes 24 to 72 hours after arrival.
Importing into the UAE or Saudi Arabia? Let's discuss your certificates before production, not at the port.
Qualify my projectSaudi Arabia: SABER, FASAH and a local importer
- Saudi importer: the importer must be a company registered in Saudi Arabia. It opens the account on the SABER platform. Without a local entity, you go through an importer of record.
- SABER certificates: a product certificate of conformity (PCoC) per model, valid for one year, and a certificate per shipment (SCoC). Since 2025, both must be obtained before arrival: sorting them out afterwards risks the goods being sent back.
- FASAH declaration: the customs declaration is filed on the FASAH platform, ideally before the vessel arrives, with invoice, bill of lading, packing list and certificate of origin.
- Standards and labelling: products must meet Saudi technical regulations (SASO), with Arabic labelling for consumer sales.
Requirements change regularly, for example with new lists of tariff codes subject to extra declarations. Check them with your importer when you place the order.
Free zones: store and re-export from the UAE
In free zones such as Jebel Ali in Dubai, goods can be stored with duties suspended. Customs duty and VAT are only due when the goods enter the UAE market. It is a useful way to serve several Gulf or African countries from a single stock.
The documents to gather
| Document | UAE | Saudi Arabia |
|---|---|---|
| Commercial invoice | Attested above AED 10,000 | Compliant with FASAH requirements |
| Packing list and bill of lading | Mandatory | Mandatory |
| Certificate of origin | Usually requested | Usually requested |
| Conformity certificates | ECAS, TDRA type approval depending on product | PCoC and SCoC via SABER |
| Importer status | Trade licence and importer code | Registered Saudi company |
Shipping and lead times
As a guide, sea transit from China to Jebel Ali often takes 15 to 25 days, a little longer to Dammam or Jeddah. Air freight remains an option for small urgent volumes. The CBM calculator helps you choose between LCL and a full container.
Our role: check before production that the factory's test reports can be used for SABER or ECAS certification, prepare consistent documents, and coordinate shipping with your local importer or freight forwarder.
Frequently asked questions
Yes: the importer must be a registered Saudi entity, which also manages the SABER account. Without a local entity, you go through an importer of record.
5% of the CIF value for most products, plus 5% VAT calculated on the CIF value plus duty.
Since 2023, import commercial invoices above AED 10,000 must be attested by the Ministry of Foreign Affairs before the goods are released.
Often 15 to 25 days at sea to Jebel Ali, a little longer to Saudi Arabia, plus clearance.