GCC Common Customs Tariff
The GCC Common Customs Tariff is the common external tariff applied by the member states of the Gulf Cooperation Council customs union, of which the UAE is part. For most goods the duty is 5% of the CIF value (cost, insurance and freight), with higher rates on certain goods (such as tobacco and alcohol) and exemptions for many essentials.
Under the GCC Customs Union, goods of GCC origin move duty-free between member states, and duty is charged once at the first point of entry into the union. The UAE applies this through the GCC Common Customs Law, so the 5% rate and its exemptions are the baseline for calculating duty on UAE imports.
The 5% GCC tariff is the starting point for every UAE import duty calculation — but the exceptions (exempt categories, higher-rate goods, GCC-origin duty-free movement, free-zone suspension) are where the real money is. Knowing where the 5% does and does not apply is central to costing an import correctly.
What is the standard GCC customs duty rate?
Generally 5% of the CIF value, with exemptions for many goods and higher rates on a few (e.g. tobacco).
Do GCC-origin goods pay duty?
Goods of GCC origin generally move duty-free between GCC member states under the customs union.