Gulf Cooperation Council Customs Union
Member countries (3)
Commodity coverage
Customs union covering Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the UAE. Common External Tariff: 5% on most imports with sectoral exceptions (alcohol/tobacco at higher rates, basic foods at 0%, some chemicals at 7-25%). Single point of entry: imports cleared in any GCC state may move intra-GCC under the Single Customs Document with only a Statistical Declaration. Common standards: GSO (GCC Standardization Organization) markings on regulated products replace national approvals. Currency clearing operates separately through the GCC Monetary Council. Some exceptions remain on protected sectors (UAE energy, Saudi industrial products).
Rules of origin
Goods in free circulation in any GCC member state move within the bloc without re-assessment of tariff. GCC-originating goods (≥ 40% local value content from GCC producers) qualify for preferential treatment under bilateral FTAs the GCC has signed.
Certificate of origin
GCC Certificate of Origin issued by the chamber of commerce of the origin state and attested by the foreign ministry for exports to non-GCC FTA partners. Not required for intra-GCC movement.
Notes
VAT is NOT harmonised: UAE, Saudi Arabia, Bahrain and Oman apply VAT (5-15%). Qatar and Kuwait have not yet rolled out VAT. Alcohol rules vary state-by-state regardless of customs-union status.