Valuation

Kuwait implemented the WTO Customs Valuation Agreement (Article VII of the General Agreements on Tariffs and Trade) on January 1, 2001. In compliance with Article VII, Kuwait has agreed to five methods for determining customs valuation. The first criterion is based on transaction value (the price actually paid or payable plus costs and expenses). For transaction value to be applied, the parties must be unrelated. If Kuwait Customs rejects this valuation method, other valuation means can be employed such as transaction value of identical or similar goods, valuation on FOB, or CIF values.

Customs Union

Kuwait allows entry of other GCC goods meeting the rule of origin criteria duty free. To receive preferential duty status, 40% or more of the value added of each product must originate in a GCC member country, with 51% of the producing firm’s capital owned by citizens of a GCC country.

In April 2018, Kuwait ratified the World Trade Organization Trade Facilitation Agreement which simplified customs and border procedures, improve transparency and access to information, and lower trade costs.

Key Regulatory Areas

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Customs Contact Information

General Administration of Customs

P.O. Box 16, Safat 13001 Kuwait

Tel: (965) 2484-3490

Fax: (965) 2483-8055

Email: q8customs@hotmail.com

Kuwait Customs-shipments arriving via air transport

Tel: (965) 2473-5993, Fax: (965) 2472-6683

Kuwait Customs-Statistics and Auditing Office

Tel: (965) 2484-3682 or 2484-0472, Fax: 2484-6531