Regulatory evidence
Duty and VAT records for the six GCC destination markets, sourced from national customs and tax authorities.
TL;DR: 6 government-sourced regulatory records cover 4 markets with positive VAT and 2 markets currently at 0% VAT. Base duty is 5% of CIF value across the six records, with category-specific exceptions noted in the data.
Government-sourced duty & VAT records
| Claim | Source | Source URL | Source type | Confidence | Last reviewed | Notes |
|---|---|---|---|---|---|---|
| Saudi Arabia VAT = 15%; duty = 5% base (CIF value) | ZATCA — Saudi Customs / Tax Authority | https://zatca.gov.sa | government | High | 2026-09-06 | VAT: 15% since July 2020 (raised from 5%). Duty: Agricultural and food tariffs were raised to 5–15% across 51 lines in June 2026. Higher rates: alcohol 100%, tobacco 100%, carbonated drinks 50%. Duty-free: basic food, books, some pharmaceuticals. |
| United Arab Emirates VAT = 5%; duty = 5% base (CIF value) | Dubai Customs | https://www.dubaicustoms.gov.ae | government | High | 2026-09-06 | VAT: 5% since 1 January 2018. Duty: Duty-free: essential food, books, some pharmaceuticals and capital equipment. Higher rates: alcohol 50%, tobacco 100%. Free zones defer or avoid duty until goods enter the mainland. |
| Qatar VAT = 0%; duty = 5% base (CIF value) | Qatar Customs (General Authority of Customs) | https://www.customs.gov.qa | government | High | 2026-09-06 | VAT: No VAT yet — expected to implement ~5% (e-invoicing law passed May 2026). Duty: Duty-free: essential food and some pharmaceuticals. Higher rates on alcohol and tobacco. VAT is not yet implemented. |
| Kuwait VAT = 0%; duty = 5% base (CIF value) | Kuwait General Administration of Customs | https://www.customs.gov.kw | government | High | 2026-09-06 | VAT: No VAT — signed the GCC agreement but not implemented, no confirmed timeline. Duty: Duty-free: essential food and some pharmaceuticals. Higher rates on alcohol and tobacco. VAT is not implemented. |
| Oman VAT = 5%; duty = 5% base (CIF value) | Oman Customs | https://www.customs.gov.om | government | High | 2026-09-06 | VAT: 5% since 16 April 2021. Duty: Higher rates: alcohol 100%, cement 50%, paints and polyurethane 15%. Duty-free: basic food and GCC-origin goods. |
| Bahrain VAT = 10%; duty = 5% base (CIF value) | Bahrain Customs | https://www.bahraincustoms.gov.bh | government | High | 2026-09-06 | VAT: 10% since 2022 (raised from 5%). Duty: Higher rates: alcohol 225%, cigarettes 200%, paper and aluminium 20%. Duty-free: basic food and GCC-origin goods. |
Why these are HIGH confidence
These records come from national government sources in the approved registry — for example, ZATCA for Saudi Arabia and the respective customs authorities for the other GCC markets. Government provenance is the strongest evidence type on the site.
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