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Ras al-Khaimah: Domestic Taxation

Customs Duties

Importing into Ras al-Khaimah requires 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 duties, including medicines, agricultural machinery, pesticides, fertilizers, periodicals, wood, pearls when unstrung, silver and gold when unworked, iron and steel for building use and raw or partially worked materials for use by local manufacturers. Goods produced within the Gulf Cooperation Council (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 1 January 2003, the unified customs area of the GCC came into effect, affecting 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 custom duty.



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