Background
In December 2024, the GCC Customs Union Authority issued the first edition of the GCC Integrated Customs Tariff to be implemented from 1 January 2025 by all GCC Member States, i.e. Bahrain, Kuwait, Oman, Qatar, Saudi Arabia (KSA) and the United Arab Emirates (UAE).
The GCC Integrated Customs Tariff is based on the 2022 edition of the Harmonized System for Description and Classification (HS). The HS is a multipurpose international product nomenclature developed by the World Customs Organization (WCO), whose main objectives are to:
a. Facilitate international trade and the collection, comparison, and analysis of statistics by harmonizing the description, classification, and coding of goods in international trade;
b. Reduce the expenses related to international trade; and
c. Facilitate the standardization of trade documentation and the transmission of data.
In practice, the HS allows products to be precisely classified for several purposes, including the determination of the applicable customs duty rate and the correct determination of non-tariff barriers applicable to goods imported and exported.
Before the implementation of the GCC Integrated Customs Tariff, Bahrain, Kuwait, Oman, Qatar, and the UAE used an eight-digit tariff code system based on the Unified GCC Customs Tariff, while KSA used a twelve-digit tariff code system based on the Integrated Customs Tariff (since January 2016).
Until the issuance of this update, only the Customs Authorities of Oman, Qatar, and Kuwait have officially published their GCC Integrated Customs Tariff based on twelve-digit tariff codes. The Customs Authorities of Bahrain and the UAE have yet to make the announcement, which is expected soon.
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