Costs and charges
Customs duty
A tax on imported goods, calculated in the GCC mainly as a percentage of the CIF value.
In four languages
Customs duty is charged when goods enter a country for local use. The GCC states apply a common external tariff: most goods from China pay 5% of the CIF value, while some goods are exempt at 0% and others, such as tobacco, pay much higher rates. The exact rate depends on the HS code, which the importer's broker confirms. Goods placed in a free zone are not charged duty until they enter the mainland, and goods in transit pay duty only in the country of final clearance. Once duty has been paid in one GCC state, the goods should not pay GCC duty again when moved to another, with proof of payment. Example: goods with a CIF value of USD 22,000 entering Dubai for local use pay 5% duty, which is USD 1,100, before VAT is calculated.
Questions
What is the customs duty from China to the UAE?
Most goods pay 5% of the CIF value. Some are exempt and a few pay more, so the rate is confirmed from the HS code.
Do I pay duty again if I move goods from Dubai to Oman?
Oman should not charge GCC duty again when you show proof that duty was paid in the UAE, but Omani VAT applies.