What is the GCC common external tariff?

A general 5% duty on goods imported from outside the union, calculated on the CIF value. Some goods are exempt, tobacco pays 100%, and Saudi Arabia applies higher rates to some food and farm products.

Do you pay duty twice moving goods between GCC states?

No, if the duty was paid at the first point of entry and that is proven. Without proof of payment, duty is levied at the point of entry in the country of final destination.

When did the GCC customs union start?

On 1 January 2003. Customs revenue goes to the state where the goods are finally consumed, and the states clear it between themselves.

Term

GCC customs union

The GCC customs union joins Saudi Arabia, the UAE, Kuwait, Qatar, Bahrain and Oman behind one external tariff, in effect since 1 January 2003. Goods from outside pay a general 5% duty, on CIF value, once — at the first point of entry into the union — and then move between member states without paying again.

Also called Gulf customs union, GCC common external tariff, GCC Common Customs Law, unified customs tariff, GCC single point of entryApplies in GCC, KSA, UAEUpdated 14 October 2026

How it works

One tariff: 5% on all foreign goods imported from outside the union, calculated ad valorem on the CIF value; tobacco and its derivatives pay 100%.
One entry point: the first point of entry carries out inspection, clearance and the collection of duties.
Revenue follows the goods: the state of final destination, where the goods are consumed, keeps the customs revenue, under an agreed mechanism for electronic clearing between states.
Exemptions: 417 goods under the approved schedule, plus those in the unified customs law.
One classification: since January 2025, GCC states use the 2022 HS-based 12-digit tariff.

Worked example: Jebel Ali to Riyadh

CIF value USD 100,000 × 5% = USD 5,000 duty, paid at Jebel Ali · the goods move on to Riyadh with proof of payment → nothing more to pay · without proof of payment → duty is levied at the point of entry in Saudi Arabia

Rules from the UAE's Federal Authority for Identity, Citizenship, Customs and Port Security (ICP), July 2026; the shipment is illustrative. Under the Common Customs Law's rules, customs value includes loading, unloading, handling and insurance to the place of importation.

Where states differ

The 5% is a floor: the US Commerce Department describes the common external tariff as at least five percent, and Saudi Arabia generally applies up to 40% on food and farm products where local production passes a self-sufficiency level. In 2021 Saudi Arabia also changed its rules to exclude goods made in free zones from preferential treatment within the union, limiting some UAE-origin goods.

The mistake people make

Routing goods through a member state that bans them. The ICP says goods prohibited in one GCC state but permitted in another must be imported directly into the state that permits them. And goods imported through a free zone pay duty when they leave the zone, not when they arrived.

FAQ