Goods exempted and unexempted from customs duties or 'taxes' in Qatar

By Qatar day - December 27, 2020

Goods exempted and unexempted from customs duties or 'taxes' in Qatar

The General Authority of Customs (GAC) is the government authority responsible for monitoring importation and exportation of goods in and out of the State of Qatar in accordance with the governing legislation in this regard.

Customs Duty Charges

All goods imported into Qatar are subject to customs duties, based on a percentage value of goods (typically 5%), or a per unit basis. The value of goods is calculated according to the Regulations under the Customs and Ports Law.

General Cargo – 5%

Steel – 20%

Urea & ammonia – 30%

Cigarettes, tobacco and its derivatives – 100% or QR1,000 per 10,000 cigarettes, whichever is higher

FREQUENTLY ASKED QUESTIONS AND ANSWERS

Are the products from China subject to customs duties? If yes, what is the percentage of customs duties on clothes, jewelries, bags and shoes?

Importing products from China is permitted provided that they are not counterfeit goods or products,the goods are subjected to 5% charges of goods price.

I would like to inquire about the import of gold for personal purposes such as rings and bracelets, are there any customs duties I have to pay?

Personal belongings and gifts such as gold and other things with passengers are exempted from customs duties provided that their value does not exceed 3000 Qatari riyals, otherwise subject to a 5% customs duty of the goods value.

I want to import a personal car from a European country. What are the conditions and amount of customs duties required?

The requirements for importing personal cars should be conform to the model's requirement, the car model should not be more than five years old and be accompanied by an export certificate or clearance from the country of export and a commercial invoice indicating the value of the car.

I want to import a personal car from USA, what are the required conditions and how much the customs duties?

Exempted Goods

Exemption categories include personal effects and household items, imports of charitable organizations and returned goods, diplomatic and military exemptions. Goods cleared for ‘free zones’ and duty-free shops are not subject to customs levies. Goods in transit may be accepted, without payment of duty, at designated stations.

On its official website, GAC has published the list of goods that are exempted from customs duties of “taxes” and government law in its legislations page, as follows:

Chapter One: Goods exempted from customs duties “taxes”

Article 97

The goods agreed to be exempted from customs duties and taxes in the Common Customs tariff shall be exempted from customs duties and taxes.

Chapter Two: Diplomatic exemptions

Article 98

Imports of the diplomatic corps, consulates, international organizations and the heads and members of the diplomatic and consular corps accredited by the government shall be exempted from customs taxes “ duties “ according to the international agreements, laws and orders in force.

Article 99

The goods exempted under the preceding Article may not be disposed of or abandoned for a purpose other than that for which they have been exempted, unless after notifying the Competent Authority and the payment of the due customs taxes “ duties “.

Customs taxes ”duties” shall not to be levied if the beneficiary has disposed of the goods, exempted under Article 98 herein, after three years from the date released by the Customs Administration provided that reciprocity basis is available.

Article 100

Exempted vehicles “cars“ in accordance with the provisions of Article (98) herein, may not be disposed of before the elapse of three years following the exemption date excluding the following cases:

• Termination of the mission of the diplomatic or consular member benefiting from the exemption in the State.

• The occurrence of an accident to the exempted car which makes it unfit for the use of the diplomatic or consular member based on a joint recommendation by both the Traffic Department and the Department.

• The sale by one diplomatic or consular member to another member provided that the assignee shall be entitled to the right of exemption.

Article 101

The right of exemption for the individuals benefiting from it under Article 98 herein shall begin from the date of commencing their jobs at their official places of work in the State.

Chapter Three: Military exemptions

Article 102

Imports for all sectors of the military forces and internal security forces, such as ammunitions, arms, equipment, military means of transport and parts thereof and any other materials, shall be exempted from customs taxes “duties” by a resolution of the Council of Minister.

Chapter Four: Personal effects and household items

Article 103

Subject to the conditions and controls prescribed by the Director General, the personal effects and used household items brought into the State by the nationals residing abroad or the foreigners coming for the first time for residence in the State, shall be exempted from customs taxes “duties”. Further, the personal effects and gifts in possession of passengers shall be exempted from customs taxes “duties”, provided that such items are not of a commercial nature and are conforming to the conditions and controls prescribed by the Rules of Implementation.

Chapter Five: Imports of the Philanthropic Societies “Charities”

Article 104

Imports of the Philanthropic Societies “Charities” shall be exempted from customs taxes “duties” according to the conditions and controls prescribed by the Rules of Implementation.

Chapter Six: Returned goods

Article 105

The following goods shall be exempted from customs taxes and duties:

1- Returned goods of national origin that were previously exported.

2- Returned foreign goods that are proved to have been previously re-exported to the outside of the State, if returned within one year from the date of re-exportation.

3- Goods that have been temporarily exported for finishing or repair shall be subject to the customs taxes “duties” in an amount equivalent to the addition resulting from such finishing or repair according to the decision of the Director General.

The Competent Authority shall prescribe the conditions to be satisfied for benefiting from the provisions of this article.

Chapter Seven: Returned goods

Article 106

The provisions of the exemptions set forth in this Part shall be applicable to the goods covered by exemption, whether directly or indirectly imported or bought from the customs warehouses and free zones subject to the requirements prescribed by the Competent Authority.

Should a dispute arise on whether the goods provided for in this Part are subject to or exempted from customs taxes and duties, the Director General shall settle such dispute.