What is the import duty from China to the GCC in 2026?

All six GCC states apply a 5% customs duty on the declared CIF value as the baseline under the GCC Common Customs Law. Some categories are exempt or reduced — for example many food, medical and educational items — and alcohol and tobacco carry much higher rates. Confirm the HS code for category-specific rates with the destination customs authority.

What is VAT in each GCC country in 2026?

VAT differs by country: UAE 5%, Saudi Arabia 15%, Oman 5%, Bahrain 10%, while Kuwait and Qatar currently apply 0% VAT. VAT is charged on the landed value (goods + freight + duty) and is generally reclaimable for registered businesses.

Do I pay both duty and VAT on a China-to-Gulf shipment?

Yes. Duty is calculated on the CIF value (goods + international freight). VAT is then charged on the landed value (goods + freight + duty). For a registered business the VAT is normally recoverable, so the effective cost is closer to goods + freight + duty.

Which conformity marks apply when importing to the Gulf?

Saudi Arabia requires SABER (PCoC + SCoC), with SFDA for food, cosmetics and health products. The UAE uses ECAS (not SABER). Kuwait uses KUCAS, Bahrain uses GSO/OFOQ, Oman uses Bayan plus TRA approval, and Qatar has QFZ free zones. A sourcing partner typically handles these conformity and clearance steps for you.

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2026 Reference

GCC Import Duty & VAT Reference 2026

A clean, citable table of Gulf import duty and VAT by country for goods shipped from China — the 5% CIF baseline, each state's VAT, the conformity marks that apply, and the free-zone shortcuts. Bookmark it or embed it.

GCC duty & VAT by country

Baseline rates for general goods imported from China, 2026. Exemptions exist for specific categories (food, medical, educational); confirm with the destination customs authority for controlled goods.

Country	Duty (on CIF)	VAT	Conformity / notes
UAE	5%	5%	ECAS (not SABER); free-zone re-export is duty-free
Saudi Arabia	5%	15%	Mandatory SABER PCoC + SCoC; SFDA for food / cosmetics / health
Oman	5%	5%	Bayan single window + TRA approval; Sohar / Salalah free zones
Bahrain	5%	10%	OFOQ single window + GSO; no SABER; 1–3 day clearance
Kuwait	5%	0%	KUCAS conformity; permanent "Made in China" marking required
Qatar	5%	0%	QFZ free zones (Ras Bufontas / Umm Alhoul)

How to read this table. Duty is charged on CIF value (goods + international freight). VAT is then charged on the landed value (goods + freight + duty), and is normally reclaimable for registered businesses — so the effective cost is closer to goods + freight + duty.

5% duty is the GCC Common Customs Law baseline; food, medical and educational items are often exempt or reduced, while alcohol and tobacco are much higher.
VAT spread is the big lever: Saudi Arabia at 15% adds ~10 points over the UAE's 5%; Kuwait and Qatar at 0% remove VAT entirely.
Rates reflect SourceToGulf's 2026 pricing table (pricing.json), last updated 2026-09-02.

From duty & VAT to landed cost

Duty and VAT are only two lines of the all-in number. The rest is product cost, freight, inspection, packaging and compliance. These pages close the loop.

→ Gulf Landed-Cost Calculator → Gulf Import Cost Index → 2026 Sourcing Benchmark → GCC Import Q&A

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