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Ras Al Khaimah: Domestic Taxation

Customs Duties

Imports into Ras Al Khaimah can only be undertaken by those importers who have the appropriate trade licence. Import duties have been largely standardised at 4%, but there are many exemptions, including food, building materials, medical products and any item destined for the three free zones.

By law 70 goods have been exempted from, including medicines, agricultural machinery, pesticides, fertilizers, periodicals, wood, unstrung pearls, un-worked silver and gold, iron and steel for use in construction, and raw or partially worked materials for use by local manufacturers. Goods produced within the GCC are also exempt from duties as are goods destined for the Ras Al Khaimah Free Zone.

Cigarettes are the exception to the general rule with the federal government approving a 100% tax. A 50% tax is levied on alcohol.

On January 1, 2003, the unified customs area of the Gulf Co-operation Council came into effect, covering Kuwait, Qatar, Oman, Saudi Arabia, Bahrain, and the United Arab Emirates (including Ras Al Khaimah).

Goods manufactured in the UAE that have a minimum of 40% of value added in the country qualify for a UAE country of origin certificate and can be exported to other GCC member states free of customs duty.

 

 

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