Aims to facilitate international trade, reduce trade expenses, and standardize trade documentation
The GCC Customs Union Authority in December 2024 issued the first edition of the GCC Integrated Customs Tariff, to be implemented January 1, 2025, by all GCC member states, including Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, 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), developed by the World Customs Organization. The HS aims to facilitate international trade, reduce trade expenses, and standardize trade documentation. It allows precise classification of products for customs duty rate determination and identification of non-tariff barriers.
Previously, Bahrain, Kuwait, Oman, Qatar, and the UAE used an eight-digit tariff code system, while Saudi Arabia used a 12-digit system. The new GCC Integrated Customs Tariff expands the system to 12 digits across all member states, increasing the number of tariff codes from 7,800 to over 13,400 lines. This expansion allows for more precise classification of products, including new sub-categories and additional classifications for existing products.
Currently, only Oman, Qatar, and Kuwait have published their GCC Integrated Customs Tariff based on 12-digit codes. Bahrain and the UAE are expected to announce their updates soon.
Read a January 2025 report prepared by the KPMG member firm in the United Arab Emirates