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Region guide

SELLING INTO
THE MIDDLE EAST.

Reference

The Gulf moved from no consumption tax to VAT within a few years, and the rates still differ across the bloc. Free zones complicate the picture further: goods can sit in one country without formally entering it, which changes both duty and tax.

VAT arrived recently and unevenly

The GCC agreed a common VAT framework and implemented it at different times and different rates. Saudi Arabia raised its rate substantially after introduction; the UAE did not. Assuming one Gulf rate is a pricing error.

  • UAE and Bahrain — 5%
  • Saudi Arabia — 15%
  • Oman — 5%
  • Kuwait and Qatar — not yet implemented at the time of writing

Free zones change the answer

A designated free zone is legally outside the customs territory for many purposes. Goods stored there have not been imported, so duty and import VAT are not due until they leave for the mainland. It is a genuine cash-flow advantage and a genuine record-keeping obligation.

Agency and distribution law

Several markets give a registered commercial agent strong statutory protection — including compensation on termination — that overrides what your contract says. Appointing an exclusive distributor is easy; ending the arrangement can be expensive in a way that is not visible when it is signed.

Certification and labelling

Conformity marks, Arabic labelling and product registration are enforced at the port. Halal certification is required for food and touches ingredients, processing and transport rather than the final product alone.

Where to go next
/countries/guides/customs-import-export/compliance/certifications
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