The GCC established a customs union when it promulgated and implemented the Unified Customs Law and Single Customs Tariff, resulting in a common external tariff of 5% for most imported goods. Kuwait and other GCC countries reserve the right to assess certain exceptions until a uniform list of goods exempt from tariffs is adopted by all GCC member states. Kuwait officially approved the Single Customs Tariff on April 1, 2003, thereby setting a 5% import duty (CIF) on most goods. Exempt from the Single Customs Tariff are certain basic foodstuffs and medicines or medical items, which are duty free. Tobacco products are assessed a 100% duty.
Duties are to be paid in Kuwaiti Dinars (KD). The dinar is pegged to a basket of currencies. U.S. companies needing assistance in determining their harmonized tariff schedule code number or requesting information on specific products should contact a U.S. Department of Commerce Export Assistance Center (USEAC). A list of USEACs can be found on the Trade.gov U.S. Offices index webpage.