Laws And Regulations
Customs
Qatar’s customs framework is structured to facilitate efficient trade through well-defined processes and duty tariffs. Central to this system is Al Nadeeb, an advanced digital platform that simplifies import and export procedures, ensuring seamless operations for businesses. These measures reflect Qatar’s commitment to fostering a robust and accessible trading environment.
The General Authority of Customs (GAC) is the competent government authority responsible for monitoring and implementing all import and export regulations, working closely with other public and private agencies to ensure compliance with Qatar’s customs legislation. The GAC’s powers extend within the country’s territories and territorial waters and are not restricted to customs administration zones.
Since 2018, the GAC, alongside Qatar Chamber (QC) and the International Chamber of Commerce (ICC), has been applying the ATA “Admission Temporaire/Temporary Admission” Carnet system, an international customs document that allows temporary tax and duty free import and export of certain goods for up to one year. Qatar is a long-time member of the World Customs Organization (WCO) and the GCC Customs Union and a signatory to the Unified Economic Agreement of the GCC states.
The State’s customs legislations are derived mainly from Law No. 40 of 2002 and the Executive Regulations thereof. Other laws in force include Law No. 41/2002 (the GCC Unified Customs Law) and Law No. 40/2004 (the Common Customs Law of the GCC States), and the Executive Regulations thereof issued by the Prime Minister decision No. 21/2004. Any goods crossing the Customs Line, at importation or exportation, shall be subject to the provision of customs laws.
Imports and exports are transited though Hamad Port, Doha Port, Mesaieed Port, Hamad International Airport, Ras Laffan and the Salwa Overland Terminal.
Importers must submit the required attested, translated and verified documents necessary to clear their goods from customs zones. Documents include; a valid import license, detailed customs declaration form, manifest, pro forma invoice, certificate of origin and bill of lading. These requirements apply to sea, air and land freight. Should a discrepancy between the actual goods and the documents provided arise upon inspection, additional duties shall apply in addition to a fine. Failure to comply with customs regulations and requirements can result in penalties, demurrage charges, delays, holding of goods or sending goods back to their origin.
Al Nadeeb, Qatar Customs Clearance Single Window, provides seamless customs clearance procedures through a web-based platform to exporters, importers and clearing agents. Users may benefit from a range of online features including; declaration submission, follow-up and auto-rotation to the relevant government agency, clearing agent authorization, online duty calculation and payment, as well as instant access to customs records and forms. The system is fully integrated with other e-government systems and international trading communities.
In alignment with the GCC Customs Union, Qatar imposes a 5% ad valorem tariff on the value of cost, insurance and freight (CIF) invoice of general cargo goods, excluding those exempted by law provisions. The tariff may also include a fixed amount levied on each unit of the goods. The limited tariff exceptions are:
- Records and music instruments: 15%
- Steel: 20%
- Urea and ammonia: 30%
- Alcoholic beverages: 100%
- Cigarettes and tobacco products: 100% or QAR 1,000 per 10,000 cigarettes whichever is higher
There are more than 600 duty-exempt goods under the GCC Customs Union in addition to exemptions granted to specific bodies by Law No. 40 of 2004. These include:
- Military
- Diplomatic
- Goods for charitable use
- Good for Free Zones and Duty-Free Shops
- Basic food products such as fresh fruit and vegetables, rice, wheat, flour and feed grains
- Passenger accompanied luggage
- Personal effects
- Used household items
- Returned goods
- Goods in transit collected at designated stations
- Products benefiting from temporary exemption by ATA Carnet
- Machinery, raw materials and semi-manufactured items unavailable in the domestic market and imported by certain foreign investment projects
These include:
- Ammunition and explosives
- Flammable goods
- Radioactive material
- Narcotic drugs
- Goods infringing artistic, industrial, intellectual, and commercial property rights
- Goods from boycotted countries
Generally conducted at customs stations; goods are inspected for their quantity, properties and value, either partially (samples inspected) or fully (all items inspected). Inspection usually takes place in the presence of the owner or delegate. However, in the event of clearance officers suspecting prohibited or improperly declared goods, goods may be opened in the absence of the owner if they fail to show at the pre-notified time. Under exceptional circumstances goods may be inspected prior to notifying the owner.
In case of warranted examination, the cost of transport to the examination location, packaging and repackaging shall lie at the expense of the owner. Prohibited, harmful or dangerous goods may be reexported or destroyed.