WT/COMTD/RTA/9/1  
WT/REG276/1  
 
21 March 2018  
(18-1726) Page: 1/40 
Committee on Trade and Development  
Dedicated Session on Regional Trade Agreements  
Committee on Regional Trade Agreements   
 
FACTUAL PRESENTATION  
GULF COOPERATION COUNC IL  
CUSTOMS UNION  
(GOODS ) 
Report by the Secretariat  
This report, prepared for the consideration of the Gulf Cooperation Council  Customs 
Union , has been drawn up by the WTO Secretariat on its own responsibility and in full 
consultation with the Parties. The factual presentation reproduces as closely as 
possible the terminology used in the Agreement and in the comments provided and 
does not imply official endorsement or acceptance by the Secretariat of such 
terminology. The report has been drawn up in accordance with the rules and 
procedures contained in the Decision for a Transparency Mechanism for Regional 
Trade Agreements (WT/L/671) and thus doe s not imply any value judgement by the 
Secretariat regarding the contents of the Agreement.  
Any technical questions arising from this report may be addressed to Rohini Acharya  
(tel: +41 22 739 5874 ). Any statistical questions arising from this report may b e 
addressed to  Rowena Cabos (tel: +41 22 739 5 185). 
 
 
  WT/COMT D/RTA/9/1 • WT/REG276/1  
 
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  TABLE O F CONTENTS  
 
Page 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 4 
2   CHARACTERISTIC ELEME NTS OF THE AGREEMENT  ................................ ....................  14 
2.1   Background Information  ................................ ................................ .............................. 14 
3   PROVISIONS ON TRADE IN GOODS  ................................ ................................ ...........  16 
3.1   Import duties and charges, and quantitative restrictions ................................ .................. 16 
3.1.1    General provisions  ................................ ................................ ................................ ...16 
3.1.2    Liberalization of trade and tariff lines  ................................ ................................ ......... 17 
3.1.3    Liberalization by individual GCC Parties  ................................ ................................ ......20 
3.1.3.1    Bahrain  ................................ ................................ ................................ ................ 20 
3.1.3.2    Kuwait  ................................ ................................ ................................ ................. 20 
3.1.3.3    Oman ................................ ................................ ................................ .................. 21 
3.1.3.4    Qatar  ................................ ................................ ................................ .................. 22 
3.1.3.5    Saudi Arabia  ................................ ................................ ................................ ......... 23 
3.2   UAE ................................ ................................ ................................ .......................... 24 
3.2.1    Tariff rate quotas  ................................ ................................ ................................ .....25 
3.3   Rules of origin  ................................ ................................ ................................ ............ 25 
3.4   Export duties and charges, and quantitative restrictions  ................................ .................. 25 
3.5   Regulatory Provisions of the Agreement  ................................ ................................ ........ 25 
3.5.1    Standards  ................................ ................................ ................................ ............... 25 
3.5.1.1    Sanitary and phytosanitary measures  ................................ ................................ ......25 
3.5.1.2    Technical barriers to trade  ................................ ................................ ..................... 26 
3.5.2    Safeguard mechanisms  ................................ ................................ ............................ 27 
3.5.3    Anti-dumping and countervailing measures  ................................ ................................ .27 
3.5.4    Subsidies and State -aid ................................ ................................ ............................ 28 
3.5.5    Customs -related procedures ................................ ................................ ...................... 28 
3.5.6    Other  ................................ ................................ ................................ ..................... 29 
3.5.6.1    Environmental protection  ................................ ................................ ....................... 29 
3.6   Sector -Specific Provisions of the Agreement  ................................ ................................ ..29 
3.6.1    Agricultural and food products  ................................ ................................ ................... 29 
3.6.2    Oil, Gas and Natural Resources  ................................ ................................ .................. 29 
3.6.3    Industrial development  ................................ ................................ ............................. 29 
3.6.4    Transport and communications  ................................ ................................ .................. 29 
3.6.5    Electronic Commerce ................................ ................................ ................................ 30 
4   GENERAL PROVISIONS O F THE AGREEMENT  ................................ .............................  30 
4.1   Transparency  ................................ ................................ ................................ ............. 30 
4.2   Current payments and capital movements  ................................ ................................ .....30 
4.3   Exceptions  ................................ ................................ ................................ ................. 30 
4.4   Accession and Withdrawal ................................ ................................ ............................ 31 WT/COMTD/RTA/9/1 • WT/REG276/1  
 
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  4.5   Institutional framework  ................................ ................................ ............................... 31 
4.6   Dispute settlement  ................................ ................................ ................................ .....31 
4.7   Relationship with other agreements concluded by the Parties  ................................ ........... 32 
4.8   Government procurement  ................................ ................................ ............................ 33 
4.9   Intellectual Property Rights  ................................ ................................ .......................... 33 
ANNEX 1  ................................ ................................ ................................ ........................  34 
ANNEX 2  ................................ ................................ ................................ ........................  36 
 
  WT/COMT D/RTA/9/1 • WT/REG276/1  
 
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Key Facts  
 
Parties to the Agreement:  The Kingdom of Bahrain, the State 
of Kuwait , Oman, Qatar , the 
Kingdom of Saudi Arabia  and the 
United  Arab Emirates  
 
Date of Signature:   31 December 2001  
 
Date of Entry into Force:  1 January 2003  
 
Date of Notification1: 20 November 2006 ; 31 March 
2008; and 17 November 2009 . 
 
Full implementation:   2006  
 (completion of tariff harmonization)  
 
1  TRADE ENVIRONMENT  
1.1.  The Gulf Cooperation Council  (GCC)  is an economic union created in 1981 by six  countries: 
the Kingdom of Bahrain (hereinafter Bahrain) , the State of Kuwait (hereinafter Kuwait) , Oman, 
Qatar , the Kingdom of Saudi Arabia  (hereinafter Saudi Arabia) and the United Arab Emirates  
("UAE").   
1.2.  Saudi  Arabia is the largest member of the GCC, with a land mass of two million square 
kilometres , and a total population estimated at 28.6 million.  Bahrain, the smallest, has a land 
mass of 665 square kilometres  and a population of 810,000.   
1.3.  Table 1.1 shows key  indicators for GCC member States.  The largest economy in the GCC is 
Saudi Arabia, with a GDP in 2016 of almost US$640 billion. I ts exports accounted for 1. 10% of 
world trade and its imports 0. 86%. The largest trader , however , is the UAE, with exports valu ed at 
US$265.90 billion (1.67% of global exports) and imports at US$225 billion (1.39% of global 
imports) . The smallest econom y, Bahrain, has a GDP of US$31.9 billion and accounted for 0.07% 
and 0.05 % of exports and imports respectively.  For most of the pa rties, merchandise exports are 
dominated by fuels and mining products; the UAE has the lowest share of such products in its 
exports (23.8%), while such products form 84.2% of Qatar's exports. Manufacturing exports are 
especially important for Bahrain and t he UAE, accounting respectively for 51.7% and 45.6% of 
their exports, respectively.  Imports are dominated by manufactures for all GCC parties (ranging 
from 52% of total imports for Bahrain to 78.7% for the UAE).  The Parties ranking s in global 
merchandise trade vary as do their trade to GDP ratios (2014 -2016 average) which range from 
45.7 for Qatar to 89.7 for the UAE.  
Table 1.1: GCC Members' Merchandise Trade Profiles  
Member  Merchandise trade – 2016  Rank in world 
trade – 2016a GDP Trade  
(% GDP)  
(2014 -16) Exports 
US$ 
billion  % world 
exports  Imports 
US$ billion  % world 
imports  Exports  Imports  Value 
US$ 
billion  
Bahrain  11.96  0.07 8.70 0.05 51 77 31.91  47.7 
Kuwait  46.03  0.29 31.46  0.19 31 42 109.86  48.3 
Oman  25.30  0.16 22.70  0.14 42 45 63.17  59.1b 
Qatar  57.59  0.36 31.82  0.20 29 41 156.73  45.7 
Saudi Arabia  174.92  1.10 139.39  0.86 20 21 639.62  33.7 
UAE 265.90  1.67 225.00  1.39 13 13 371.35  89.7 
a Excluding intra-EU trade. 
b For the period 2014 -15. 
Source:  WTO Trade Profiles.  
                                                
1 See paragraph 2.2 below.  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
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  1.4.  Charts 1.1 and 1.2 show intra -GCC trade and trade between the GCC and the rest of the 
world for the period 2000 -2016. Intra -GCC trade increased steadily up to 2013, since when it has 
declined. The UAE and Saudi A rabia are the largest traders, with the UAE accounting for around 
38% of total intra -GCC exports and 21% of imports in 2016, while Saudi Arabia accounted for 
around 27% and 23% respectively of intra -GCC exports and imports.  
Chart 1.1 Intra -GCC trade, 2000 -2016  
 
 
 
1.5.  A similar pattern can be observed with regard to GCC trade with the rest of the world. Trade 
grew for much of the period up to 2013 but has declined since then. The GCC  as a whole has run a 
growing trade surplus as exports outstripped imports. The deficit has declined in recent years due 
in part to declining international prices of petroleum products.  
01020304050607080
Export
Import
Export
Import
Export
Import
Export
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Export
Import
Export
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2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Bahrain Kuwait Oman Qatar Saudi Arabia U.A.EUS$ billionWT/COMT D/RTA/9/1 • WT/REG276/1  
 
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  Chart 1.2 : Extra -GCC, 2000 -2016  
 
 
1.6.  The commodity structure of trade am ong the parties, as well as their imports and exports is 
set out in Tables 1.2 to 1.7 below on the basis of HS product categories, divided into the period 
2000-2002 (pre -Customs Union) , 2004-2006 (post entry into force of the Customs Union)  and the 
latest years for which data are available (2014 -2016) .  
1.7.  Table 1.2 shows Bahrain's imports from other GCC Parties and its trade with the rest of the 
world. Bahrain's  main imports from the world include minerals (HS Section V) and machinery 
(HS Section XVI) whose s hare increased from 54.6% in 2000 -02 to 63% in 2004 -06, before falling 
to 47.5% during 2014 -16; exports are dominated by minerals  but whose share has also fallen 
from 78.5% in 2004 -06 to 58.1% in 2014 -16. Its imports from other GCC partners are also 
domina ted by minerals, especially from Saudi Arabia (which accounted for 84.9% of Bahrain's 
imports in 2014 -16, compared to 11.3% in 2000 -02), Kuwait (whose share has risen from 18.7% 
of Bahrain's imports in 2000-02 to 49.2% in 2014 -16), and Oman (which accounte d for 42.4% of 
Bahrain's imports in 2014 -16, compared to 4% in 2000 -02), while base metals are key imports 
from Qatar (which accounted for 72.8% of its imports in 2014 -16); base metal imports from 
Saudi  Arabia, after increasing in share from 15.1% to 26.8% , had, by 2014 -16, fallen to 2%.  
1.8.  Kuwait's global exports consist mainly of mineral products. Kuwait's three largest categories 
of imports are machinery, motor vehicles, and base metals which accounted for 46.7% of its 
imports in 2000 -02 increasing to 51.9 % during 2004 -06 before falling to 49% during 2014 -16. Its 
imports of minerals from other GCC partners have fallen since 2000 -02 as have imports of base 
metals. Other key imports are live animals (Section I) especially from Bahrain and Saudi Arabia; 
plasti cs (Section VII) especially from Qatar and Saudi Arabia; and machinery (Section XVI).  
1.9.  Like for most of its GCC partners, Oman's global exports are dominated by mineral products. 
Its global imports are dominated by machinery and vehicles (Sections XVI and XVII), whose share 
fell from 41.5% of total imports in 2000 -02 to 36.8%; the share of imports of  base metals 
(Section XV), and minerals (Section V) rose during this period (from 7.2% to 11.9% for base 
metals and from 4.5% to 13% for minerals). Since the en try into force of the Customs Union, 
Oman's imports of minerals have increased, especially from Kuwait, Qatar and Saudi Arabia. Other 
02004006008001,0001,200
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Imports extra-GCC Exports extra-GCCUS$ billionWT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 7 - 
 
  key imports include chemicals (Section VI) whose share has increased in the period after the 
formation of the Customs Unio n. In contrast imports under Sections XV and XVI (base metals and 
machinery) have declined as a share of total imports from other GCC partners.  
1.10.   Qatar's exports are dominated by minerals, whose share declined from 90.7% in 2000 -02 to 
84.7% in 2014 -16. Sect ions XVI, XVII and XV (machinery, vehicles and base metals) account for 
its main global imports, whose share increased from 58.8% to 69.3% after the formation of the 
Customs Union before declining by 2014 -16 to 56.4%. Base metals and machinery also account  
for a significant share of its imports from its GCC partners although other key imports are: 
minerals from Bahrain, machinery, although their share in total imports has declined, and 
chemicals.   
1.11.   Saudi Arabia's main exports to the world are minerals althou gh their share fell from almost 
90% in 2000 -02 to 89% in 2004 -06 and further to 80.2% in 2014 -16. Its global imports are 
mainly machinery, vehicles, base metals and chemicals, whose share increased from 58.4% to 
65.2% after the formation of the Customs Uni on before falling to 63.7% by 2014 -16. Its imports 
from other GCC partners are mainly base metals (Section XV), prepared foodstuffs (IV) from 
Kuwait and the UAE, and plastics (VII).  
1.12.   The UAE's exports, in contrast with its other GCC partners, are more vari ed, with mineral 
exports having declined since before the formation of the Customs Union and further to 20.7% of 
total exports by 2014 -16. The UAE's main imports are: machinery (Section XVII), precious metals 
(Section XIV), and vehicles (Section XVI). With  regard to imports from its GCC partners, there has 
been a significant change especially with regard to imports of minerals which have increased 
significantly, while the share of other imports such as base metals have fallen from Qatar and 
Saudi Arabia and  been replaced by imports from Oman. A significant number of the UAE's global 
exports and imports fall under "other". The share of both imports and exports classified under this 
category has been rising, reaching 43.3% of total exports by 2014 -16.  
  
  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 8 - Table 1.2 : Bahrain imports from GCC partners and global trade by HS Section, 2000 -2002, 2004 -2006, 2014 -2016  
Per cent  HS sec tion GCC World  
Kuwait  Oman  Qatar  Saudi Arabia  United Arab 
Emirates  Import  Export  2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
I 2.0 1.9 2.7 6.9 4.5 4.3 0.4 0.2 0.7 14.2 12.1 3.2 0.9 0.9 1.3 3.0 2.0 3.6 0.2 0.2 0.7 
II 0.1 0.5 0.9 2.6 2.2 4.5 0.2 0.2 0.1 5.7 2.9 0.4 3.7 2.5 1.7 3.2 1.5 2.5 0.1 0.1 0.1 
III 0.4 0.1  5.0 5.3 2.8 0.1 0.0 0.0 1.6 1.7 0.3 2.0 2.2 1.2 0.3 0.2 0.3 0.1 0.0 0.0 
IV 19.6 16.9 9.3 19.6 19.6 10.8 1.8 0.4 1.5 10.8 9.4 2.5 11.0 9.0 5.2 4.4 3.1 4.5 0.4 0.3 1.9 
V 18.7 25.3 49.2 4.0 4.1 42.2 2.0 0.3 5.0 11.3 10.2 84.9 21.3 16.3 16.8 41.7 51.4 34.9 72.8 78.5 58.1 
VI 3.9 2.5 2.1 15.6 13.7 7.1 0.9 0.7 0.9 10.1 9.2 2.0 14.4 13.1 7.0 8.5 6.6 7.4 2.4 2.6 3.6 
VII 13.7 10.6 6.7 3.6 3.1 2.6 13.8 14.6 11.9 6.7 6.4 1.3 5.2 5.2 7.5 1.9 1.6 2.6 0.5 0.5 1.5 
VIII 0.0 0.0 0.0 0.0 0.0 0.0 0.0  0.6 0.0 0.0 0.0 0.1 0.0 0.0 0.2 0.1 0.3 0.0 0.0 0.1 
IX 0.0 0.1 0.0 2.4 0.1 0.3 0.0 0.1 0.0 0.4 0.6 0.1 0.5 0.3 0.1 0.8 0.6 0.7 0.0 0.0 0.2 
X 4.0 2.4 2.1 2.1 0.7 0.3 0.2 0.5 0.3 6.6 5.4 0.6 4.9 3.0 2.0 1.5 1.0 1.0 0.5 0.3 0.6 
XI 4.0 1.9 0.4 9.9 4.8 0.6 0.3 0.5 0.2 2.2 0.8 0.1 2.8 2.1 0.4 5.3 2.4 3.0 6.9 1.6 3.1 
XII 0.1 0.1 0.0 0.4 0.3 0.1 0.4 0.2 0.2 0.1 0.1 0.0 0.0 0.1 0.1 0.3 0.2 0.5 0.0 0.0 0.5 
XIII 7.7 8.5 1.6 2.6 5.9 2.9 0.2 0.5 1.7 4.2 3.9 0.7 6.7 6.4 2.0 1.8 1.4 1.3 0.1 0.0 0.4 
XIV 0.0 0.1 0.0 0.0  0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.4 5.6 34.8 0.4 0.4 2.9 0.1 0.1 1.8 
XV 6.4 8.5 18.7 3.4 19.0 16.4 78.2 80.0 72.8 15.1 26.8 2.0 11.1 13.6 10.5 4.1 5.9 5.1 14.3 13.4 16.3 
XVI 18.0 19.4 3.2 13.0 12.1 3.2 0.6 1.1 3.2 8.8 8.4 1.0 9.9 15.9 7.1 12.9 11.6 12.6 0.8 0.9 6.2 
XVII 0.1 0.5 0.1 0.1 0.2 0.1 0.7 0.4 0.7 0.7 0.8 0.2 1.4 0.9 1.2 6.8 7.9 13.9 0.4 1.1 3.6 
XVIII  0.0 0.0 0.0 0.1 0.0 0.0 0.0 0.2 0.1 0.1 0.0 0.1 0.2 0.0 1.2 0.8 1.3 0.0 0.1 0.5 
XIX   0.0       0.0    0.0  0.0 0.0 0.0 0.3 0.0 0.0 
XX 1.3 0.5 3.1 8.8 4.4 1.8 0.3 0.2 0.0 1.3 1.2 0.5 3.6 2.5 1.0 1.7 1.2 1.6 0.0 0.3 0.5 
XXI  0.0 0.0   0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Other    0.1   0.1   0.1   0.0   0.0 0.0  0.0   0.3 
Total  100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 
Note:  blank cells indicate no trade and "other" comprises HS chapter 99.  
Source:  UNSD, Comtrade database.  
 
 
 
  
  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 9 - Table 1.3 : Kuwait imports from GCC partners and global trade by HS Section, 2000 -2002, 2004 -2006, 2014 -2016  
Per cent  HS sec tion GCC World  
Bahrain  Oman  Qatar  Saudi Arabia  United Arab 
Emirates  Import  Export  2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
I 3.4 20.1 15.3 1.4 4.8 0.7 0.5 3.0 0.6 8.3 8.7 15.0 1.7 1.4 1.5 4.8 4.1 4.6 0.1 0.1 0.3 
II 0.1 0.1 0.1 3.1 1.9 1.7 0.2 0.4 0.1 3.3 1.5 2.6 4.8 2.3 2.2 5.9 4.8 5.4 0.1 0.0 0.2 
III 1.1 0.0 0.0 0.7 4.7 0.9 0.1   0.8 0.6 1.2 1.2 3.3 1.3 0.5 0.5 0.6 0.0 0.0 0.0 
IV 7.9 6.4 6.8 9.1 10.5 6.0 0.6 0.4 2.3 7.9 9.0 10.7 7.0 5.0 5.6 5.2 5.0 5.1 0.2 0.2 0.3 
V 0.1 0.1 0.0 10.4 13.0 7.2 2.5 2.3 0.0 14.5 3.3 1.3 23.4 20.9 13.5 2.6 2.6 2.2 92.5 94.3 91.4 
VI 4.7 4.1 7.4 12.4 5.7 30.2 2.0 6.3 6.4 13.1 9.5 20.9 10.9 10.2 7.6 7.0 6.8 9.0 0.7 0.7 2.8 
VII 3.1 3.4 5.4 3.7 3.2 3.0 26.1 63.2 11.3 8.2 9.7 9.2 3.7 4.7 2.8 3.4 3.8 3.2 4.2 2.4 1.3 
VIII 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.6 0.5 0.7 0.0 0.0 0.0 
IX 0.4 0.1 0.5 0.0 0.0 0.0 0.1 0.0 0.0 0.1 0.3 0.4 0.2 0.2 0.1 1.3 1.3 0.8 0.0 0.0 0.0 
X 4.1 1.7 1.2 3.3 0.7 0.0 0.7 0.8 0.1 8.6 6.8 7.9 2.5 1.9 1.2 2.6 2.3 1.3 0.2 0.1 0.1 
XI 0.2 0.8 16.4 1.2 0.8 0.1 0.2 1.2 0.4 3.3 1.7 1.3 0.9 1.0 1.2 6.8 5.3 4.7 0.2 0.1 0.2 
XII 0.1 0.0 0.0 0.3 0.0 0.0 0.0 0.8 0.0 0.0 0.1 0.1 0.1 0.0 0.0 1.0 0.8 1.0 0.0 0.0 0.0 
XIII 0.7 0.0 0.9 1.3 2.4 0.9 0.1 0.5 2.8 3.5 10.5 4.0 4.5 4.2 2.4 2.8 3.0 1.8 0.2 0.2 0.2 
XIV 4.4 1.2 1.5  0.0 0.0 0.1  0.0 1.3 0.6 0.7 24.1 7.6 32.2 3.0 1.7 4.2 0.0 0.1 0.3 
XV 52.2 44.2 22.6 33.1 25.7 33.7 66.5 17.8 50.4 19.8 23.1 13.0 6.8 19.6 13.6 8.2 13.6 9.7 0.4 0.4 0.4 
XVI 12.6 11.9 8.2 9.4 17.9 14.0 0.0 2.6 24.3 5.6 7.4 7.7 4.0 7.7 10.1 20.4 20.8 24.0 0.4 0.4 0.6 
XVII 1.3 2.2 8.1 0.0 0.1 0.2 0.1 0.1 0.8 0.4 3.8 0.4 1.6 7.2 1.8 18.1 17.5 15.3 0.4 0.8 1.4 
XVIII 0.0 0.0 1.0 0.0 0.0 0.2  0.0 0.3 0.0 0.0 0.2 0.0 0.0 1.1 2.5 2.5 3.2 0.0 0.0 0.1 
XIX   0.0   0.0   0.0   0.0 0.0 0.0 0.0 0.1 0.0 0.1 0.0 0.0 0.0 
XX 3.6 3.6 4.4 10.6 8.4 1.2 0.2 0.4 0.0 1.3 3.4 3.6 2.6 2.7 1.5 3.1 3.1 3.0 0.1 0.1 0.1 
XXI 0.0  0.0   0.0   0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Other    0.0   0.0   0.0   0.0   0.0  0.0 0.1 0.0 0.0 0.2 
Total  100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 
Note:  No trade data in 2005; b lank cells indicate no trade and "other" comprises HS chapter 99.  
Source:  UNSD, Comtrade database.  
 
 
 
 
  
  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 10 - Table 1.4 : Oman imports from GCC partners and global trade by HS Section, 2000 -2002, 2004 -2006, 2014 -2016  
Per cent  HS sec tion GCC World  
Bahrain  Kuwait  Qatar  Saudi Arabia  United Arab 
Emirates  Import  Export  2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
I 0.1 0.0 0.9 0.4 0.4 0.5 0.4 0.0 0.1 6.8 5.7 10.1 2.9 2.2 3.9 5.2 4.1 4.3 1.4 1.4 1.6 
II 0.4 0.3 0.1 0.3 0.3 0.1 0.4 0.2 0.0 1.2 1.5 0.3 4.5 3.7 2.9 4.3 3.2 3.6 0.5 0.3 0.5 
III 0.3 0.0 0.0 0.1 0.0  0.1  0.0 0.7 0.7 0.3 0.4 0.6 0.5 0.6 0.7 1.2 0.2 0.4 0.6 
IV 0.7 0.6 5.5 4.1 4.9 1.3 1.2 0.0 0.1 8.6 6.2 6.1 30.4 6.7 7.4 11.2 3.7 4.2 3.1 0.7 1.1 
V 52.2 72.5 43.3 34.0 28.7 52.5 9.8 33.2 61.6 5.7 9.4 23.0 7.0 10.3 9.8 4.5 5.7 13.0 80.9 83.7 74.2 
VI 1.8 0.9 3.9 2.5 4.7 28.6 2.6 25.3 26.7 16.8 15.2 22.2 5.3 6.3 8.2 6.1 5.5 8.4 0.8 1.3 5.6 
VII 1.0 0.7 1.1 17.1 37.3 3.8 15.1 14.1 2.5 11.5 14.2 10.9 2.2 4.7 5.2 3.1 3.6 3.9 0.5 0.5 1.9 
VIII 0.0 0.0 0.0 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.2 0.3 0.3 0.1 0.1 0.1 0.0 0.0 0.0 
IX 0.1 0.0 2.0 0.0 0.0 0.0 0.2 0.0 0.0 0.1 0.1 0.1 1.2 1.9 1.3 1.0 0.9 1.0 0.0 0.0 0.0 
X 1.3 1.6 0.2 2.5 2.9 1.1 0.5 0.4 0.0 11.6 9.4 1.5 1.9 2.0 1.2 1.8 1.5 0.9 0.1 0.1 0.1 
XI 0.5 0.1 0.1 1.4 1.1 0.2 0.7 0.3 0.1 3.5 1.6 0.8 5.4 3.9 2.7 3.8 1.8 1.4 1.4 0.6 0.1 
XII 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.7 0.9 0.6 0.6 0.4 0.3 0.0 0.1 0.0 
XIII 1.9 0.0 1.5 2.3 2.9 1.9 0.5 0.6 0.1 4.2 2.8 2.7 2.2 2.1 3.2 1.5 1.4 1.9 0.3 0.5 0.7 
XIV 1.7 5.1 7.7 0.0 0.5 0.0 0.2 0.2 0.1 0.0 1.0 0.1 3.7 2.8 6.0 1.2 1.0 2.7 0.1 0.0 0.1 
XV 17.2 15.1 28.9 10.9 5.1 1.6 48.6 14.1 5.4 11.2 21.0 9.7 6.8 16.7 16.0 7.2 12.4 11.9 1.3 1.5 4.8 
XVI 16.2 2.0 3.5 22.2 4.4 6.4 14.3 7.3 2.3 16.4 9.8 6.5 16.0 20.3 21.8 21.5 23.3 19.3 2.0 1.8 1.7 
XVII 1.9 0.7 0.2 1.3 2.9 1.0 4.2 2.3 0.8 0.6 0.4 0.8 6.0 11.7 3.4 20.0 24.5 17.5 6.5 6.6 6.4 
XVIII 0.4 0.0 0.3 0.0 0.3 0.7 0.2 0.3 0.2 0.2 0.4 0.1 0.4 0.6 1.7 1.6 1.3 1.8 0.2 0.0 0.1 
XIX 0.0   0.0      0.0   0.0 0.0  0.0 0.0 0.0 0.0 0.0 0.2 
XX 0.6 0.2 0.6 0.6 2.3 0.2 0.2 0.1 0.0 0.6 0.4 4.6 2.1 2.1 3.9 1.5 1.3 2.4 0.4 0.2 0.0 
XXI 0.2 0.0 0.1 0.0 0.0 0.0  0.0 0.0 0.0 0.0 0.0 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1 
Other  1.3 0.1 0.1 0.2 1.3 0.1 0.7 1.5 0.1 0.4 0.1 0.0 0.7 0.1 0.0 3.3 3.6 0.0 0.5 0.3  
Total  100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 
Note:  blank cells indicate no trade and "other" comprises HS chapter 99.  
Source:  UNSD, Comtrade database.  
   
  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 11 - Table 1.5 : Qatar imports from GCC partners and global trade by HS Section, 2000 -2002, 2004 -2006, 2014 -2016  
Per cent  HS sec tion GCC World  
Bahrain  Kuwait  Oman  Saudi Arabia  United Arab 
Emirates  Import  Export  2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
I 0.4 0.2 1.4 1.8 1.3 7.3 5.4 4.5 4.1 13.9 9.7 23.0 3.0 1.9 3.0 4.3 2.3 3.7 0.1 0.1 0.1 
II 0.4 0.2 0.2 2.9 2.4 1.4 5.0 1.2 1.6 5.1 1.8 2.6 4.3 2.6 2.9 3.5 1.5 3.0 0.0 0.0 0.0 
III 1.4 0.0 0.0 0.3 0.1 0.0 1.8 1.7 1.2 1.5 0.7 0.8 2.5 1.9 2.1 0.4 0.2 0.3 0.0 0.0 0.0 
IV 9.8 7.3 11.4 10.1 7.9 10.3 6.9 3.9 4.4 8.9 6.6 10.2 7.7 5.4 5.7 3.7 2.2 3.1 0.0 0.0 0.0 
V 35.9 36.1 41.6 0.7 0.4 18.4 9.3 2.7 43.2 3.8 3.6 1.4 6.2 13.4 19.9 2.5 3.0 4.4 90.0 88.7 84.7 
VI 4.9 5.1 5.7 3.8 6.3 17.0 10.6 8.0 3.3 12.2 7.6 16.3 10.6 9.9 7.7 6.2 4.7 7.5 2.6 5.4 5.0 
VII 4.7 5.1 4.3 14.4 6.8 8.0 1.8 5.9 1.3 7.2 7.1 8.0 4.1 5.2 5.1 2.7 2.3 3.3 2.6 2.8 4.2 
VIII 0.0 0.0 0.1 0.0 0.0 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.1 0.2 0.2 0.5 0.0 0.0 0.0 
IX 0.3 0.5 0.3 0.2 0.9 0.4 0.2 0.6 0.1 0.5 0.9 0.3 0.4 0.6 0.5 1.1 1.0 1.0 0.0 0.0 0.0 
X 2.1 0.5 0.4 5.1 4.7 2.2 2.3 0.5 1.5 5.9 3.1 2.4 3.1 2.2 1.7 1.3 0.9 0.8 0.0 0.0 0.0 
XI 0.5 0.2 0.2 2.4 3.8 3.3 1.3 0.5 0.1 2.3 0.9 1.5 1.5 1.3 1.2 4.6 2.4 2.9 1.4 0.2 0.0 
XII 0.0 0.0 0.0 0.1 0.0 0.2 0.8 0.5 0.1 0.3 0.1 0.1 0.1 0.1 0.1 0.5 0.4 0.7 0.0 0.0 0.0 
XIII 1.3 1.7 2.0 8.8 9.8 4.2 2.0 7.0 3.8 6.2 4.8 5.9 6.5 7.9 4.7 2.0 2.1 2.6 0.0 0.0 0.0 
XIV 3.9 3.9 2.1 0.0 0.5 0.1  0.2 0.1 0.1 0.2 0.1 12.6 12.2 2.4 1.1 1.3 2.3 0.1 0.0 0.0 
XV 17.2 27.8 22.0 15.4 17.2 4.4 16.5 16.5 16.8 19.6 29.1 15.4 19.5 16.0 25.5 11.7 17.4 10.1 2.0 1.7 3.6 
XVI 12.8 7.9 3.7 25.7 18.7 8.8 21.6 41.6 16.1 8.8 19.5 6.9 11.0 10.3 10.2 31.4 32.5 26.3 0.5 0.4 0.8 
XVII 0.5 0.8 0.4 6.5 16.2 3.5 0.1 0.5 0.0 1.6 1.7 2.4 1.8 3.5 4.7 15.7 19.4 20.0 0.5 0.6 1.2 
XVIII 0.3 0.1 0.3 0.1 0.1 0.1 0.1 0.0 0.1 0.3 0.2 0.1 0.2 0.9 0.5 3.6 3.3 2.6 0.1 0.1 0.1 
XIX    0.3 0.1 0.0 0.0   0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.0 0.0 0.0 0.0 
XX 3.3 2.3 2.3 1.4 2.9 5.3 14.1 4.1 2.1 1.7 2.5 2.5 4.8 4.8 2.1 3.3 2.8 3.4 0.0 0.0 0.0 
XXI 0.0 0.0 1.6 0.1 0.0 5.0  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.0 0.6 0.0 0.0 0.1 
Other  0.1 0.0 0.0 0.1 0.0 0.0 0.1 0.0 0.0 0.0 0.0 0.0 0.2 0.0 0.0 0.1 0.0 0.0 0.0  0.1 
Total  100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 
Note:  blank cells indicate no trade and "other" comprises HS chapter 99.  
Source:  UNSD, Comtrade database.  
   
  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 12 - Table 1.6 : Saudi Arabia imports from GCC partners and global trade by HS Section, 2000 -2002, 2004 -2006, 2014 -2016  
Per cent  HS section  GCC World  
Bahrain  Kuwait  Oman  Qatar  United Arab 
Emirates  Import  Export  2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
I 1.7 0.8 4.1 3.5 9.2 4.5 8.1 17.7 5.0 2.2 3.2 2.5 3.5 2.5 2.6 5.2 4.6 2.8 0.3 0.3 0.4 
II 0.0 0.0 0.0 0.4 2.2 8.5 4.3 1.5 0.5 0.0 0.2 2.1 10.1 5.6 2.6 6.4 5.1 4.5 0.1 0.1 0.1 
III 1.3   1.8 0.8 0.6 4.8 19.9 9.5   0.1 5.0 6.4 1.0 0.5 0.7 0.5 0.0 0.0 0.1 
IV 4.3 2.1 7.4 16.0 9.9 19.6 11.5 11.2 5.0 0.0 0.0 0.9 13.8 13.0 9.4 4.9 4.4 5.4 0.2 0.3 0.7 
V 0.6 16.6 8.5 4.6 3.4 5.9 0.2 0.1 28.8 8.7 4.4 0.5 4.2 3.1 1.8 1.0 1.3 1.9 89.8 89.3 80.2 
VI 3.0 1.8 7.5 11.2 7.0 9.4 20.3 7.7 9.9 1.1 1.8 14.3 19.2 17.5 9.8 8.3 8.3 9.0 4.8 3.6 6.2 
VII 5.8 4.0 5.7 16.2 8.9 12.4 6.4 7.8 4.9 14.4 20.0 12.3 5.2 6.9 6.8 3.6 3.5 3.9 1.9 2.6 6.6 
VIII   0.0 0.1 0.0 0.0     0.0 0.0 0.2 0.1 0.0 0.3 0.2 0.3 0.1 0.0 0.0 
IX 0.3 0.0 0.5   0.1 0.0 0.0 0.2  0.0 0.0 0.1 0.1 0.2 1.2 0.8 1.0 0.0 0.0 0.0 
X 10.8 6.2 4.3 16.1 11.4 7.6 0.4 0.2 0.3 0.1 0.6 0.8 3.3 2.5 1.7 1.9 1.8 1.3 0.3 0.3 0.3 
XI 0.2 0.0 0.1 1.5 0.7 1.5 1.1 0.4 0.1 0.1 0.0 0.2 2.0 1.7 1.9 5.5 4.1 3.4 0.2 0.2 0.2 
XII 0.0  0.0 0.0  0.1 0.1 0.1 0.0   0.0 0.0 0.0 0.0 0.8 0.5 0.6 0.0 0.0 0.0 
XIII 0.9 0.5 0.7 16.5 9.7 4.8 7.4 15.1 8.0 0.0 0.0 1.4 9.1 6.7 3.1 1.7 1.6 1.5 0.2 0.1 0.2 
XIV 0.0 0.6 0.2 0.1 0.0  0.0  1.0 0.0  0.0 5.4 5.5 19.7 3.0 1.3 3.1 0.1 0.3 0.3 
XV 61.7 61.7 52.6 5.0 33.7 20.3 25.1 10.3 18.7 73.1 66.8 56.4 9.7 10.4 25.8 8.0 12.2 11.1 0.8 0.9 1.6 
XVI 6.1 3.4 6.8 1.1 0.4 1.3 5.5 4.0 6.4 0.1 0.3 8.1 5.1 6.5 8.2 21.9 24.6 26.7 0.6 0.7 1.1 
XVII 0.3 1.0 0.2 0.1 0.6 0.4  0.0 0.0 0.1 2.5 0.1 1.7 9.3 2.4 21.2 20.6 16.9 0.5 1.1 1.7 
XVIII 0.0 0.0 0.3 0.0  0.0   0.1 0.0 0.0 0.3 0.2 0.4 1.3 2.8 2.7 2.8 0.0 0.0 0.1 
XIX                      
XX 2.7 1.2 1.1 5.9 2.1 3.0 4.9 3.9 1.5 0.0  0.0 2.1 1.6 1.6 1.8 1.6 2.3 0.1 0.1 0.1 
XXI 0.0   0.0  0.0      0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Other       0.1         0.0 0.0 0.0 1.1 0.0 0.0 0.0 
Total  100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 
Note:  blank cells indicate no trade and "other" comprises HS chapter 99.  
Source:  UNSD, Comtrade database.  
   
  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 13 - Table 1.7 : United Arab Emirates imports from GCC  partners and global trade by HS Section, 2000 -2002, 2004 -2006, 2014 -2016  
Per cent  HS section GCC World  
Bahrain  Kuwait  Oman  Qatar  Saudi Arabia  Import  Export  2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
2000 -02 
2004 -06 
2014 -16 
I 0.9 0.2 2.7 1.1 1.0 1.2 2.6 22.8 8.6 0.8 0.3 0.5 6.2 4.6 9.2 2.4 1.4 1.4 0.2 0.2 0.3 
II 0.3 0.1 0.2 0.8 0.2 0.3 81.9 1.1 2.5 0.1 0.1 0.1 4.1 2.2 1.1 4.6 2.6 2.5 1.1 0.7 0.6 
III 0.6 0.0 0.0 0.2 0.1 0.0 0.1 0.4 2.7 0.0 0.2 0.0 0.6 0.5 1.4 0.3 0.3 0.2 0.1 0.1 0.1 
IV 1.4 0.4 3.9 4.0 2.3 1.7 0.8 2.9 6.7 0.2 0.1 0.0 3.6 3.4 7.0 2.5 2.4 2.1 1.6 1.0 1.4 
V 15.4 8.5 32.0 4.4 1.1 67.9 1.4 3.5 20.3 1.9 0.9 20.6 2.8 8.0 15.2 1.1 1.8 2.0 60.8 47.1 20.7 
VI 2.5 5.5 4.8 4.8 3.5 3.9 0.4 1.5 3.2 1.1 2.0 28.4 14.2 12.2 15.6 5.5 4.4 4.5 1.4 0.9 1.2 
VII 2.3 1.9 0.6 25.9 18.9 4.6 0.1 1.2 9.0 11.0 18.2 12.1 12.0 14.1 16.4 3.6 3.0 2.1 1.1 1.1 1.7 
VIII 0.1 0.1 0.0 0.1 0.2 0.0 0.0 0.0 0.0 0.0 0.1 0.0 0.0 0.1 0.0 0.4 0.4 0.4 0.1 0.1 0.1 
IX 0.1 0.4 0.2 0.1 0.2 0.0 0.1 0.1 0.1 0.0 0.0 0.0 0.4 0.4 0.1 0.9 0.8 0.4 0.1 0.1 0.1 
X 2.8 0.8 0.1 4.0 2.7 1.1 0.0 0.1 1.5 0.8 1.0 0.5 4.4 3.0 2.2 1.3 0.9 0.6 0.2 0.2 0.4 
XI 0.8 0.7 0.1 1.4 1.2 0.2 0.1 0.4 0.3 0.6 0.4 0.2 2.6 1.7 1.2 8.5 4.5 2.7 4.0 1.9 1.1 
XII 0.1 0.1 0.0 0.1 0.1 0.0 0.0 0.0 0.1 0.4 0.2 0.1 0.1 0.1 0.1 0.8 0.6 0.6 0.2 0.2 0.1 
XIII 0.3 0.5 0.6 5.3 8.3 1.2 0.6 4.9 7.2 0.1 4.9 0.3 3.5 2.7 2.0 1.8 1.5 0.7 0.7 0.7 0.4 
XIV 39.1 54.2 30.7 22.7 43.6 14.0 9.4 5.1 1.8 11.9 8.9 2.7 11.1 18.5 9.4 10.9 15.3 17.8 2.3 6.2 12.1 
XV 24.8 20.9 20.6 4.6 4.0 2.5 0.2 2.2 24.0 68.1 60.7 32.5 18.2 15.3 10.0 7.0 8.2 5.2 3.3 1.7 3.3 
XVI 5.8 4.4 1.9 8.9 8.4 1.1 0.2 49.1 10.6 1.1 1.0 1.7 14.2 12.5 7.3 22.1 18.9 18.2 6.0 5.6 8.1 
XVII 0.6 0.6 0.1 4.9 0.9 0.2 1.3 4.2 0.2 0.9 1.0 0.1 0.4 0.3 0.2 11.8 10.0 10.7 2.2 2.8 4.0 
XVIII 0.4 0.2 0.3 0.3 0.0 0.0 0.5 0.0 0.0 0.3 0.1 0.0 0.3 0.2 0.0 2.4 1.7 1.5 0.5 0.4 0.5 
XIX 0.0 0.0  0.0 0.1   0.0   0.0 0.0 0.0 0.0 0.0 0.0 0.2 0.0 0.0 0.0 0.0 
XX 1.3 0.6 1.1 5.4 3.1 0.1 0.1 0.3 1.0 0.3 0.1 0.0 1.4 0.3 1.7 2.6 1.7 1.3 0.8 0.5 0.3 
XXI 0.0 0.0 0.1 0.5 0.0 0.0  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Other  0.3 0.0 0.0 0.6 0.0 0.0 0.0 0.0 0.0 0.3 0.0 0.0 0.2 0.0 0.0 9.4 19.5 24.9 13.2 28.4 43.3 
Total  100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 
Note:  blank cells indicate no trade and "other" comprises HS chapter 99.  
Source:  UNSD, Comtrade database . 
 
 WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 14 - 
 
  2  CHARACTERISTIC ELEME NTS OF THE AGREEMENT  
2.1  Background Information  
2.1.  On 31 December 2001, at its 22nd session in Muscat, Oman, the GCC Supreme Council 
adopted th e Economic Agreement b etween the GCC States (hereinafter "the Agreement")  (which 
contains in  Chapter I , Article 1 , the foundation of the GCC Custom Union ).2 At its 23rd session in 
Doha, Qatar, December 2002, the GCC  Supreme Council adopted the Procedures and Steps for 
Implementation the GCC Customs Union  - "Implementation Procedures " - recommended by the 
Ministerial Economic and Financial Cooperation Committee).  As a consequence, t he GCC Customs 
Union created by the Agreement entered into force on 1 January 2003 (Article 1 of the Agreement 
and Article I of the Implementation Procedures).3  
2.2.  The Agreement of 2001 was notified to the WTO by Saudi Arabia in 2006 as a customs union 
liberalizing trade in goods, under Articl e XXIV of the GATT 1994 and the Understanding thereon.4 
In November 2006, Saudi Arabia requested (WT/REG222/N/1/Corr.1) that the Cust oms Union be 
notified pursuant to Paragraph 2(c ) of the  Enabling Clause . It was notified under the 
Enabling  Clause on 19 No vember 2007 (WT/COMTD/N/25). The Agreement was  also notified in 
November 2009  under WT/REG276/N/1 and Rev.1 pursuant to Article XXIV.7(a).   
2.3.  The Agreement is composed of nine Chapters, and 32 Articles.   
Table 2.1 Table of Contents of the Agreement  
Chapter/Article/Annex   Title/Description  
Introduction    
Chapter I - Trade  Article 1  The Customs Union  
  Article 2  International Economic Relations  
Chapter II – GCC Common 
Market  Article 3  GCC Common Market  
Chapter III – Economic and 
Monetary Union  Article 4  Monetary and Economic Union Requirements  
 Article 5  Investment Climate  
 Article 6  Regional and International Aid  
Chapter IV – Development 
Integration  Article 7  Comprehensive Development  
 Article 8  Industrial Development  
 Article 9  Oil, gas and Natural Resources  
 Article 10  Agricultural Development  
 Article 11  Environmental Protection  
 Article 12  Joint Projects  
Chapter V – Development  Article 13  Population Strategy  
 Article 14  Compulsory Basic  Education and Eradication of Illiteracy  
 Article 15  Education  
 Article 16  Manpower Nationalization  
 Article 17  Increasing Labour Participation and Training of Nationals  
Chapter VI – Scientific and 
Technical Research  Article 18  Scientific and Technical  Research  
 Article 19  Utilization of the Scientific, Technical and Information 
Technology Base  
 Article 20  Intellectual Property  
Chapter VII – Transportation, 
Communication and 
Infrastructure  Article 21  Means of Transportation  
 Article 22  Marine Transportation Services  
 Article 23  Infrastructure Integration  
 Article 24  Communications  
 Article 25  Electronic Commerce  
                                                
2 At its 23rd Session in Qatar (21 -22 December 2002) the Supreme Council of the GCC  approved and 
agreed that the launch of the Customs Union would take place on 1 January 2003. The Council also approved 
the Implementation Procedures for the GCC Customs Union .   
3 The General Incidence calculation of the GCC's Common External Tariff has b een prepared by the 
Secretariat and circulated as WTO document WT/REG276/2.  
4 WTO document WT/REG222/N/1 and Corr.1 - 20 November 2006 and 31 March 2008  respectively.   WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 15 - 
 
  Chapter/Article/Annex   Title/Description  
Chapter VIII – Mechanisms for 
Implementation and Follow -up Article 26  Implementation of the Agreement  
 Article 27  Settlement of Disputes  
Chapter IX – Final Provisions  Article 28  Ratification and publication  
 Article 29  Coming into force  
 Article 30  Exclusion  
 Article 31  External bilateral agreements  
 Article 32  Precedence of the provisions of the Agreement  
 Article 33  Amendment and Interpretation  
Source:  The Agreement.  
 
2.4.  The Implementation Procedures are comprised of XII Articles.   
Table 2.2: Implementation procedures of the GCC  
Article 
number  Article title  
Article I  The date of setting up the Customs Union of the GCC States  
Article II  Principles and Concept of the Customs Union of the GCC States  
Article III  Single Point of Entry into the GCC States  
Article IV  Unification of the Customs Tariff of the GCC  Customs Union toward the external world  
Article V  Common Customs Law of the GCC States  
Article VI  Collection of the customs revenues in the GCC Customs Union  
Article VII  Customs functions of the intra -GCC customs offices after formation of the Customs Union  
Article VIII  Allowing the customs brokers to get engaged in the customs clearance in the GCC states  
Article IX  Internal Regulations of the Member States governing importation, exportation, 
Re-exportation and Transit  
Article X  Application of the sp ecifications and standards under the implementation of the customs 
union and the single point of entry  
Article XI  Protection of national industries after the formation of the customs union of the GCC  States 
including anti -dumping and countervailing measures and safeguards  
Article XII  Procedures for registration of intra -GCC trade for statistical purposes  
Source:  Implementation Procedures . 
 
2.5.  Article 1 of the Agreement provides that the Customs Union w ill be implemented no later 
than 1 January 2003.  It requires the Customs Union to include:  
i. a common external customs tariff ("CET");  
ii. Common customs regulations and procedures;  
iii. a single entry point where customs duties are collected;  and 
iv. the elimination of  all tariff and non -tariff barriers, while taking into consideration 
agricultural and quarantine laws as well as rules on prohibited and restricted goods;   
v. that goods produced in any Member state will be accorded national treatment by 
other Member States.5 The principles of this provision are also restated in Article II.2 
of the Implementation Procedures.  
2.6.  Article 2 of  the Agreement requires member S tates to draw their policies and conduct their 
economic relations  in a collective manner, including collective ly negotiating and concluding 
economic agreements with trading partners, unifying import and export rules and procedures and 
unifying exchange policies with the outside world.6  
2.7.  Article 3 of the Agreement requires that member S tates provide the same treatm ent to legal 
and n atural persons of other member States as they provide to their  own citizens  in all economic 
activities.  Member S tates are obliged to agree implementation rules to discharge this obligation.  
                                                
5 see also Article II of the Implementation Procedures.   
6 See also Article 31 of the Agreement, "External bilateral agreements".   WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 16 - 
 
  2.8.  The Parties note that i n order to imp lement this  obligation, the m ember States have divided 
these economic activities in  Article 3 of the Agreement into sub -activities to ensure greater 
precision and practicability. With regard to most ec onomic activities, all the GCC m ember States 
have laid down implem entation laws and/or regulations. In a few areas, such as consumer 
protection, intellectual property and national treatment benefiting public health care, 
implementation regulations are either being developed or  not needed .  
2.9.  Article 31 of the Agreement pro vides that no member State will grant any preferential 
treatment (exceed ing that granted to fellow GCC S tates) nor conclude any agreement that violates 
the Agreement.   
3  PROVISIONS ON TRADE IN GOODS  
3.1  Import duties and charges, and quantitative restrictions  
3.1.1   General provisions  
3.1.  Pursuant to Article 1(i) of the Agreement and Article IV.1 of the Implementation Procedures, 
a Common External Customs Tariff (CET) was created.  Article IV of the Implementation Procedures 
notes that the CET will be applied to all products imported from outside the GCC customs 
territory.7 Since 2003 a ll applied rates are ad valorem  (except on tobacco , where duty rates of 
100% also include a minimum specific component which can vary because of currency 
differences). With regard to tobacco products, Oman clarifies that it applies only the ad valorem  
part of the tariff rate (100%).  
3.2.  Article IV.1 of the Implementation Procedures provides that a single customs duty rate of 5% 
will be  applied to all goods imported into the Customs Union.  This applies to all goods imported 
into GCC States except for the following:  
i. Products listed under 417 HS sub-headings  are to be exempted from all Customs 
Tariffs in addition to the exemptions provided  for in the Unified Customs Regulation 
"Law" of the GCC States  (Article IV.2 of the Implementation Procedures as provided 
for in the GCC Customs Regulation Law).  The list includes live animals, fresh and 
chilled meat and fish;  fresh vegetables and fruit, a nd cereals;  medicines and medical 
supplies;  books, newspapers and magazines;  and ships and commercial aircraft;  
ii. Ad valorem  duties of 100% are to be imposed on tobacco and products thereof (with 
a minimum specific customs dut y component) (HS Chapter 24 , per Article IV.3 of the 
Implementation Procedures);  
iii. Exemptions from all customs duties, in line with the Common Customs Law of the 
GCC States  for, inter alia , international organizations, diplomatic missions, the armed 
forces, police, personal effects and cha rities (Articles 99 to 104 of the GCC Common 
Customs Law  agreed by the GCC Supreme Council at  its 20th session  in Riyadh i n 
November 1999  and Article IX.1 of the Implementation Procedures) ; and, 
iv. Tariff exemptions on industry inputs imported by registered i ndustrial installations, 
which may thus vary from one GCC Member State to the other .8  
3.3.  In addition, protective duties charged by some GCC  members on imports that are similar to 
domestically produced goods, were to be permitted during the transition period but were to be 
phased out by 2006.  The Parties indicate that  as of March 2018  these  duties still exist and the 
competent administratio ns and institutions in the GCC m ember States are working to phase them 
out. The protective duties are applied in some but not all GCC m ember States.   
                                                
7 See also Article II.1 of the Implementation Procedures.  
8 Specifically, i mports by industrial plants located in a GCC territory of machinery, equipment, spare 
parts, raw materials, semi -manufactured materials  and packing materials directly required for production are 
exempt ed from customs duties . – Article IX.12 of the Implementation Procedures.  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 17 - 
 
  3.4.  Article VI of the Implementation Procedures provides for the allocation of customs revenues 
collected at the first customs point of entry into the GCC to the destination GCC member , as well 
as for the distribution of customs revenues collecte d upon entry of goods into GCC m ember States. 
According to the Parties  the duties collected at the first point of entry int o the GCC Custom Union 
Territory are allocate d to the final destination GCC m ember State through a mechanism for the 
settlement of customs revenue sharing (clearing mechanism), agreed upon by the Ministerial 
Financial and Economic Cooperation Committee on 5 June 2003. The State of final destination 
wherein the goods are consumed shall retain the customs revenue generated from such goods.  
3.1.2   Liberalization of trade and tariff lines  
3.5.  Article 1 of the Agreement provides for the elimination of all tariff and non -tariff barriers 
between member states, no later than 1 January 2003.9 Article II.1 of the Implementation 
Procedures provides for the elimination of customs duties, regulations and procedures restricti ng 
trade within the GCC member S tates.  The GCC Common External Tariff  entered into force on 
1 January 2003  and implementation was subject to a 1 -3 year transition period, replacing six 
individua l MFN GCC tariff regimes . In 2007, the CET had 7,101  lines, at the eight-digit level.10 
Most lines had ad val orem rates except for 19 tariff lines with alternate rates for tobacco which 
have both ad valorem  and specific rate components.11 In addition, around 50 lines are listed as 
"special goods" whose import may be subject to restrictions but which currently a ppear to be 
subject to tariffs which vary between the GCC Parties. The UAE applies customs duties of 50% on 
alcohol products and 5% for pork meat; Qatar applies customs duties of 5% on pork meat and 
100% on alcohol products; Oman applies customs duties of 100 % on both pork and alcohol 
products; and Bahrain imposes customs duties of 5% on pork meat and 125%  on alcohol products.  
3.6.  Average applied MFN tariffs fell between 2002, before the customs union entered into force, 
and 2007 for Bahrain, Kuwait, Oman and Saud i Arabia; the average applied tariff rose for Qatar 
and the UAE  (Chart 3.1) . 
                                                
9 Note the express reservation in Article I(iv) "whilst taking into consideration laws of agricultural and 
veterinar ian quarantine".  
10 Except for Oman, which had 7,103 tariff lines.  
11 As is standard practice, the Secretariat has included the ad valorem  rates in its tariff calculations but 
not the specific rate for which ad valorem equivalents are not available.  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 18 - 
 
  Chart 3.1 Changes  in average MFN tariffs of GCC m embers (2002, 2007 and 2016)  
 
Note:  Latest available tariff for all GCC  countries except Saudi Arabia in the WTO -IDB is 201 6; for Saudi 
Arabia, the latest data is for 2015 . 
Source:  WTO-IDB, CAMAD and Qatar authorities.  
 
3.7.  The GCC Parties also apply different rates on the import of certain tobacco products.  Imports 
of tobacco pr oducts are subject to the higher of an ad valorem  duty of 100% or a minimum 
specific duty expressed in the national currency per unit of import.  Depending on the relative 
exchange rate and domestic price fluctuations, there may be differences in the rates applied by the 
GCC members.  Table 3 .1a below shows import duties on tobacco products as applied by the GCC 
in 2007 once implementation of the Agreement was complete , compared to their final bound 
tariffs , while Table 3.1b shows the tariffs in 2016 . Oman ha s stated that it only applies the 
ad valorem  duty on these products.  
Table 3.1a Tariffs  on imports of tobacco prod ucts, by GCC Member State, 2007 and Final 
bound tariffs  
Description  HS Code  Kuwait  Qatar  Oman  Saudi Arabia  Bahrain  UAE  
Final Bound   100% 200%  150%  200% or  
SR36/gross kg  
whichever is higher  100%  200%  
Unmanufactured tobacco; tobacco refuse: 100% ad-valorem  with minimum charge of:  
Tobacco, per kg  24 01 10 00  
24 01 20 00  
24 01 30 10  
24 01 30 90  KD 1.5  QR 20  OR 2 SR 20  BD 2 DH 20  
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: 100% ad valorem  
with minimum charge of:  
Cigars, cheroots etc. 
per kg.  24 02 10 00  
24 02 90 10  KD 12  QR 150  OR 15  SR 150  BD 15  DH 150  
Cigarettes per 1,000 
cigarettes  24 02 20 00  
24 02 90 20  KD 8  QR 100  OR 10  SR 100  BD 10  DH 100  
0123456789
2002
2007
2016
2002
2007
2016
2002
2007
2016
2002
2007
2016
2002
2007
2015
2002
2007
2016
Bahrain Kuwait Oman Qatar Saudi Arabia UAEPer centWT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 19 - 
 
  Description  HS Code  Kuwait  Qatar  Oman  Saudi Arabia  Bahrain  UAE  
Other: 100% ad-valorem  with minimum charge of:  
Chopped or pressed 
tobacco per kg.  24 03 10 10  
24 03 10 20  
24 03 10 30  
24 03 10 90  
24 03 91 00  
24 03 99 10  
24 03 99 20  
24 03 99 30  
24 03 99 90  KD 3  QR 40  OR 4  SR 40  BD 4  DH 40  
Jirak 
Muasl  24 03 99 40  
24 03 99 60  KD .6  QR .6  OR .6  SR .6  BD .6  DH 0.6  
Tobacco extracts and 
essences  24 03 99 50  100%  100%  100%  100%  100%  100%  
Note:  Based on HS 2007 nomenclature.  
Source:  WTO-IDB and WTO-CTS. 
 
Table 3.1b Tariffs  on imports of tobacco prod ucts, by GCC Member State, 2016 and Final 
bound tariffs  
Description  HS Code  Kuwait  Qatar  Oman  Saudi Arabiaa Bahrain  UAE  
Final Bound   100% 200%  150%  200% or  
SR36/gross kg  
whichever is 
higher  100%  200%  
Unmanufactured tobacco; tobacco refuse: 100% ad-valorem  with minimum charge of:  
Tobacco, per kg  24 01 10 00  
24 01 20 00  
24 01 30 10  
24 01 30 90  KD 1.5  QR 20  OR 2 SR 20  BD 2 DH 
20 
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: 100% ad valorem  
with minimum charge of:  
Cigars, cheroots etc. 
per kg.  24 02 10 00  
24 02 90 10  KD 12  QR 
150  OR 15  SR 150  BD 15  DH 
150  
Cigarettes per 1,000 
cigarettes  24 02 20 00  
24 02 90 20  KD 8  QR 
100  OR 10  SR 100  BD 10  DH 
100  
Other: 100% ad-valorem  with minimum charge of:  
Chopped or pressed 
tobacco per kg.  24 03 1 9 10 
24 03 1 9 20 
24 03 1 9 30 
24 03 1 9 90 
24 03 91 00  
24 03 99 10  
24 03 99 2 0 
24 03 99 30  
24 03 99 90  
 KD 3  QR 40  OR 4 
 
 
 
 
 
 
 SR 40  BD 4  DH 
40 
Prepared chewing & 
sniffing tobacco  
Other  24 03 99 21b 
 
24 03 99 29b 
   OR 4 
 
Prohibited  
    
Water pipe tobacco  
Jirak 24 03 11 00  
24 03 99 40  KD .6  QR .6  OR .6  SR .6  BD .6  DH 
0.6 
Tobacco extracts: ad-valorem  
Tobacco extracts and 
essences  24 03 99 50  100%  100%  100%  100%  100%  100%  
a 2015 tariffs for Saudi Arabia.   
b  applicable tariff lines in 2016 for Oman.  
Note:  Based on HS 2012 nomenclature . 
Source:  WTO-IDB and WTO -CTS. WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 20 - 
 
  3.1.3   Liberalization by individual GCC P arties  
3.1.3.1   Bahrain  
3.8.  Tariff liberalization by Bahrain  is presented in Table 3 .2 below by HS Section.  As a result of 
the Agreement Bahrain's average MFN applied tariff declined from 5.4% in 2002 to 4.8% following 
implementation of the CET.  As Bahrain's overall average MFN tariff was at a similar level to that of 
the CET, few changes to its tariff were required.  The changes it made were essentially an increase 
in tariffs from zero to 5% for 59 tariff lines (including for shellfish, milk and crea m, some plants, 
fertilizer, cinematographic film, raw hides and skins, other paper and paperboard, other printed 
matter, pearls, and certain spark ignition engines) and an increase from 5% to 20% for 2 tariff 
lines (other polymers of vinyl chloride, and ma ttress supports).12 The number of duty free lines 
rose from 381 to 669.  Between 2007 and 2016, the average tariff has continued to decline to 
4.7% and the number of duty free lines to 807.  
Table 3.2 Bahrain: MFN tariffs before and after the Customs Union, b y HS section  
HS section and description  MFN 
average  
% Duty free lines  Value of 
imports  
million $  
average  
2004 -06 2002 
2003  
2007 
2016 
2002  
2003  
2007 
2016 
From GCC  
From 
Rest of 
world  
I Live animals and animal products  3.4 3.3 3.2 3.3 92 113 114 141 53.8 110.8  
II Vegetable products  3.0 3.1 2.9 3.0 171 164 169 182 18.0 109.1  
III Animal or vegetable fats and oils  5.0 5.0 5.0 5.0     13.1 5.4 
IV Prepared food , tobacco,  etc. 15.8 14.9 10.1 9.8 14 16 17 19 68.1 187.4  
V Minerals  5.0 5.0 5.0 5.0     86.7 4,175. 7 
VI Chemicals and chemical products  4.9 4.8 4.5 4.5 33 42 120 119 70.0 476.5 
VII Plastics and rubber  5.2 5.3 5.0 5.0     45.8 88.9 
VIII Hides and skins  4.8 5.0 5.0 5.0 3    0.2 9.6 
IX Wood and articles  5.0 5.0 4.9 4.9   3 3 3.2 47.0 
X Pulp, paper etc.  6.0 4.5 4.1 4.1 29 32 35 37 29.9 49.2 
XI Textiles and textiles articles  5.0 5.0 5.0 5.0     9.7 190.9  
XII Footwear, headgear  5.0 5.0 5.0 5.0     0.6 16.1 
XIII Articles of stone  5.0 5.0 5.0 4.9   2 3 34.3 83.3 
XIV Precious stones, etc.  3.3 4.5 3.2 3.2 21 6 23 23 12.2 19.3 
XV Base metals and base metals 
products  5.1 5.2 5.0 5.0     169.8 322.8  
XVI Machinery  5.0 5.0 4.3 3.9 2 1 132 215 77.9 882.3  
XVII Transport equipment  5.0 4.5 4.4 4.4 15 26 27 27 5.3 649.2  
XVIII Precision equipment  5.1 5.1 4.5 4.3   27 38 0.7 68.8 
XIX Arms and ammunition  5.0 5.0 5.0 5.0     0.0 0.0 
XX Misc. manufactured articles  5.3 5.3 5.0 5.0     11.5 89.7 
XXI Works of art, etc.  4.7 5.0 5.0 5.0 1    0.0 0.3 
Total  5.4 5.3 4.8 4.7 381 400 669 807 710.8  7,582. 5 
Source:  WTO estimates based on WTO -IDB and UNSD -UN, Comtrade database.  
 
3.1.3.2   Kuwait  
3.9.  As a result of implementation of the Agreement, Kuwait's overall MFN applied tariff average 
decreased from 7.7% to 4.8% (T able 3 .3 below).  Tariffs fell for a number of products especially in 
Sections I (live animals and animal products), IV (prepared foods), VIII (hides and skins), XII 
(footwear and headgear), XIV (precious metals), XVIII (arms and ammunition) and XIX 
                                                
12 The li nes concerned by the increase from zero to 5% are: 0307 (6 lines), 0402 (3 lines), 0602 
(4 lines), 0604 (3 lines), 3101 -3105 (31 lines), 3706 (2 lines), 4101 (3 lines), 4823 (1 line), 4911 (3 lines), 
7101 (1 line), 8407 (1 line), and 9705 (1 line); tariffs  on 1 line each in HS392049 and HS9404 were raised 
from 5% to 20%.  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 21 - 
 
  (miscellaneous manufactu res) and XX (works of art).  The overall average tariff also fel l due to the 
removal of duties on lines corresponding to the GCC common list of products exempt from import 
duties.  As a result of implementation, MFN duties on 669 lines were removed.  Between 2007 and 
2016 the average applied tariffs fell further to 4.7%  and the number of duty free lines rose to 807.  
Table 3.3 Kuwait: MFN tariffs before and after the Customs Union, by HS section  
HS section and description  MFN 
average  
% Duty free lines  Value of imports  
million $  
average 2004 -06 2002 
2003  
2007 
2016 
2002  
2003  
2007 
2016 
From GCC  
From 
Rest of 
world  
I Live animals and animal products  15.9 3.2 3.2 3.3 57 113 114 141 115.1  528.5  
II Vegetable products  5.3 3.0 2.9 3.0 41 164 169 182 33.8 566.7  
III Animal or vegetable fats and oils  5.4 5.0 5.0 5.0     28.1 38.2 
IV Prepared food , tobacco,  etc. 20.1 10.0 10.1 9.8 12 16 17 19 126.4  538.8  
V Minerals  5.0 5.0 5.0 5.0 5    1,578.7  221.7  
VI Chemicals and chemical 
products  5.9 4.8 4.5 
4.5 1 42 120 
119 156.6  739.1  
VII Plastics and rubber  5.7 5.0 5.0 5.0     125.2  372.8  
VIII Hides and skins  10.3 5.0 5.0 5.0     1.2 64.8 
IX Wood and articles  7.3 5.0 4.9 4.9   3 3 7.9 166.5  
X Pulp, paper etc.  5.5 4.2 4.1 4.1 14 32 35 37 87.3 216.9  
XI Textiles and textiles articles  7.1 5.0 5.0 5.0     37.6 712.9  
XII Footwear, headgear  9.5 5.0 5.0 5.0     5.3 101.0  
XIII Articles of stone  7.4 5.0 5.0 4.9   2 3 118.4  279.8  
XIV Precious stones, etc.  12.7 3.5 3.2 3.2  20 23 23 97.7 180.6  
XV Base metals and base metals 
products  5.7 5.0 5.0 
5.0    
 400.5  1,418.7  
XVI Machinery  7.1 5.0 4.3 3.9 29 1 132 215 427.5  2,849.1  
XVII Transport equipment  6.1 4.5 4.4 4.4  26 27 27 211.5  2,770.1  
XVIII Precision equipment  9.8 5.0 4.5 4.3   27 38 4.9 354.5  
XIX Arms and ammunition  15.0 5.0 5.0 5.0     0.0 8.9 
XX Misc. manufactured articles  12.2 5.0 5.0 5.0     61.7 360.8  
XXI Works of art, etc.  12.1 5.0 5.0 5.0     0.1 7.3 
Total  7.7 5.0 4.8 4.7 159 414 669 807 3,625.5  12,497.8  
Note:  Mirror data used for Kuwait 2005.  
Source:  WTO estimates based on WTO -IDB, CAMAD and UNSD -UN, Comtrade database.  
 
3.1.3.3   Oman  
3.10.   Oman's introduction of the CET resulted in a reduction in its overall average MFN tar iff from 
5.1% to 4.8% between 2002 and 2007 (Table 3 .4). Average tariffs also increase d for some 
products  such as meat and pork, milk, pigs, mace, seeds and oilseeds, hashish, sugar syrups, 
cocoa preparations, cement, music and cultural products, and agricultural parts and equipment.  
Tariffs on most of these products were raised from zero t o 5% and in a few cases from 5% or 15% 
to 100%.13 The number of MFN duty free lines increased from 418 in 2002 to 669 after 
implementation of the Agreement.  Between 2007 and 2016 Oman's average applied tariff rose to 
5.5%, mainly due to an increase in tarif fs in Section IV (prepared foods, tobacco), Section VIII 
(hides and skins); the total number of duty free lines rose to 817.  
                                                
13 Tariff increases from 5% to 100% were mainly for imports of pigs, mace, hashish and pork, while 
tariffs were increased from 15% to 100% for poppy seed, sugar confectionary and cocoa prepa rations.  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 22 - 
 
  Table 3.4 Oman: MFN tariffs before and after the Customs Union, by HS section  
HS section and description  MFN 
average  
% Duty free lines  Value of 
imports  
million $  
average  
2004 -06 2002 
2003  
2007 
2016 
2002  
2003  
2007 
2016 
From GCC  
From 
Rest of 
world  
I Live animals and animal products  3.3 3.2 3.2 6.6 113 113 114 143 71.4 320.5  
II Vegetable products  3.0 3.0 2.9 3.0 164 164 169 183 102.5  200.8  
III Animal or vegetable fats and oils  5.0 5.0 5.0 14.0     18.6 51.1 
IV Prepared food , tobacco,  etc. 11.6 10.1 10.1 17.4 16 16 17 19 193.4  164.7  
V Minerals  5.0 5.0 5.0 5.0     387.9  158.1  
VI Chemicals and chemical 
products  4.8 4.8 4.5 4.5 43 42 120 125 211.0  317.4  
VII Plastics and rubber  5.0 5.0 5.0 5.0     171.5  172.4  
VIII Hides and skins  5.0 5.0 5.0 9.4     8.8 4.6 
IX Wood and articles  5.0 5.0 4.9 4.9   3 3 51.0 35.6 
X Pulp, paper etc.  4.1 4.1 4.1 4.1 35 35 35 37 78.0 63.2 
XI Textiles and textiles articles  5.0 5.0 5.0 5.0     108.1  63.8 
XII Footwear, headgear  5.0 5.0 5.0 5.0     24.4 15.7 
XIII Articles of stone  5.0 5.0 5.0 4.9   2 3 63.2 70.8 
XIV Precious stones, etc.  3.5 3.5 3.2 3.2 20 20 23 23 82.8 9.5 
XV Base metals and base metals 
products  5.0 5.0 5.0 5.0     514.6  680.5  
XVI Machinery  5.0 5.0 4.3 3.9 1 1 132 216 568.1  1,665.0  
XVII Transport equipment  4.5 4.5 4.4 4.4 26 26 27 27 313.0  2,034.8  
XVIII Precision equipment  5.0 5.0 4.5 4.3   27 38 17.5 111.3  
XIX Arms and ammunition  5.0 5.0 5.0 5.0     0.7 1.7 
XX Misc. manufactured articles  5.0 5.0 5.0 5.0     58.3 67.8 
XXI Works of art, etc.  5.0 5.0 5.0 5.0     0.2 3.9 
Total  5.1 5.0 4.8 5.5 418 417 669 817 3,044.9  6,212.9  
Source:  WTO estimates based on WTO -IDB and UNSD -UN, Comtrade database.  
 
3.1.3.4   Qatar  
3.11.   Qatar raised its tariffs in order to implement the Agreement with its overall average MFN 
applied tariff rising from 4.1% to 5% at the end of implementation (Table 3 .5). The most 
significant increase was for prepared food s (HS Section IV) as a result of higher tariffs for tobacco 
products.  At the end of implementation Qatar's duty free lines rose from 365 to 669.  Imports of 
alcoholic beverages and pork products (special goods) have tariff rates of 5% and 100%.  If these 
rates were to be excluded, however, Qatar's overall average MFN tariff would be the same as that 
of the other GCC members (4.8% instead of 5%).  Between 2007 and 2016 the average applied 
tariffs fell to 4.7% mainly due to a decline in applied tariffs in Sectio n IV (prepared foods, 
tobacco), and Section XVI (machinery) ; in 2016 808 tariff lines were duty free on an MFN basis.  
Table 3.5 Qatar: MFN tariffs before and after the Customs Union, by HS section  
HS section and description  MFN 
average  
% Duty free lines  Value of imports  
million $  
average  
2004 -06 2002 
2003  
2007 
2016 
2002  
2003  
2007 
2016 
From 
GCC 
From 
Rest of 
world  
I Live animals and animal products  2.6 3.2 3.3 3.3 112 113 114 141 81.4 165.8  
II Vegetable products  2.5 3.0 2.9 3.0 160 164 169 183 32.0 134.9  
III Animal or vegetable fats and oils  4.0 5.0 5.0 5.0     18.8 6.3 
IV Prepared food, tobacco, etc.  9.2 10.1 13.9 9.8 15 16 17 19 93.4 146.1  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 23 - 
 
  HS section and description  MFN 
average  
% Duty free lines  Value of imports  
million $  
average  
2004 -06 2002 
2003  
2007 
2016 
2002  
2003  
2007 
2016 
From 
GCC 
From 
Rest of 
world  
V Minerals  4.0 5.0 5.0 5.0     148.1  177.7  
VI Chemicals and chemical products  4.0 4.8 4.5 4.5  42 120 119 131.0  380.5  
VII Plastics and rubber  4.0 5.0 5.0 5.0     94.7 158.7  
VIII Hides and skins  4.0 5.0 5.0 5.0     0.4 19.1 
IX Wood and articles  4.0 5.0 4.9 4.9   3 3 11.3 96.8 
X Pulp, paper etc.  3.3 4.1 4.1 4.1 35 35 35 37 38.7 53.4 
XI Textiles and textiles  articles  4.0 5.0 5.0 5.0     17.6 246.8  
XII Footwear, headgear  4.0 5.0 5.0 5.0     1.6 38.5 
XIII Articles of stone  4.0 5.0 5.0 4.9   2 3 96.9 134.2  
XIV Precious stones, etc.  2.8 3.5 3.2 3.2 20 20 23 23 87.1 52.3 
XV Base metals and base metals 
products  4.0 5.0 5.0 5.1     346.9  1,543.5  
XVI Machinery  4.0 5.0 4.3 3.9  1 132 215 248.7  3,267.7  
XVII Transport equipment  3.6 4.5 4.4 4.4 23 26 27 27 44.7 2,052.3  
XVIII Precision equipment  4.0 5.0 4.5 4.3   27 38 6.9 352.0  
XIX Arms and ammunition  4.0 5.0 5.0 5.0     0.1 2.5 
XX Misc. manufactured articles  4.0 5.0 5.0 5.0     55.9 246.4  
XXI Works of art, etc.  4.0 5.0 5.0 5.0     0.2 2.3 
Total  4.1 5.0 5.0 4.7 365 417 669 808 1,556.5  9,278.0  
Source:  WTO estimates based on WTO -IDB, Qatar authorities and UNSD -UN, Comtrade database.  
 
3.1.3.5   Saudi Arabia  
3.12.   Of the GCC parties, Saudi Arabia's tariffs have declined the most as a result of 
implementation of the Agreement.  Compared to an average MFN applied tariff of 6.8% in 2002 , its 
tariff fell after full  implementation to 4.8% (Table 3 .6). In addition, tariffs were increased from 
zero to 5% for a small number of lines corresponding to meat, undenatured ethyl alcohol, 
radioactive chemical isotopes, prepared culture media for development of micro -organisms, radar 
and radio na vigational apparatus, certain vehicles, balloons and hang gliders, aircraft, orthopaedic 
appliances, and weapons.  The number of duty free lines rose from 196 in 2002 to 669 lines 
following implementation.  Imports of alcoholic beverages and pork products ar e prohibited and 
there are no corresponding tariff rates.  Between 2007 and 2016 the average applied tariff rose to 
5.2% mainly due to an increase in average tariffs in Sections I (live animals and animal products), 
II (vegetable products), V (minerals), VI I (plastics and rubber), VIII (hides and skins), IX (wood 
and articles), X (pulp and paper), XI (textiles), XIII (articles of stone), XV (base metals), XVII 
(transport equipment) and XX and XXI (miscellaneous manufactures and works of art); the 
number of d uty free tariff lines rose to 803.  
Table 3.6 Saudi Arabia: MFN tariffs before and after the Customs Union, by HS section  
HS section and description  MFN 
average  
% Duty free lines  Value of imports  
million $  
average  
2004 -06 2002 
2003  
2007 
2015 
2002  
2003  
2007 
2015 
From 
GCC From 
Rest of 
world  
I Live animals and animal products  6.8 4.8 3.2 3.6 37 112 114 142 107.0  2,498.1  
II Vegetable products  7.7 3.4 2.9 3.2 20 154 169 180 95.6 2,725.8  
III Animal or vegetable fats and oils  5.9 5.9 5.0 5.0     140.4  220.8  
IV Prepared food, tobacco, etc.  12.9 12.3 10.1 10.2 5 12 17 19 257.4  2,290.5  
V Minerals  6.3 6.3 5.0 5.4     157.6  611.3  
VI Chemicals and chemical products  6.1 6.0 4.5 4.6 37 39 120 119 315.7  4,529.6  
VII Plastics and rubber  7.1 7.3 5.0 5.4     202.2  1,893.2  
VIII Hides and skins  6.3 6.3 5.0 6.3     1.9 150.6  
IX Wood and articles  6.4 6.4 4.9 6.3 2 2 3 3 2.9 485.3  
X Pulp, paper etc.  5.9 5.6 4.1 4.7 20 35 35 36 102.7  937.1  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 24 - 
 
  HS section and description  MFN 
average  
% Duty free lines  Value of imports  
million $  
average  
2004 -06 2002 
2003  
2007 
2015 
2002  
2003  
2007 
2015 
From 
GCC From 
Rest of 
world  
XI Textiles and textiles articles  6.1 6.1 5.0 5.8     33.8 2,459.4  
XII Footwear, headgear  6.5 6.6 5.0 6.6     1.8 331.5  
XIII Articles of stone  6.1 6.1 5.0 5.9   2 3 158.1  777.0  
XIV Precious stones, etc.  4.8 3.7 3.2 3.2 5 20 23 23 86.3 643.3  
XV Base metals and base metals 
products  8.0 8.0 5.0 5.4     718.9  6,318.3  
XVI Machinery  5.6 5.7 4.3 4.2 3  132 213 134.9  13,977.0  
XVII Transport equipment  6.6 7.0 4.4 6.1 27 26 27 27 153.0  11,684.3  
XVIII Precision equipment  4.6 5.1 4.5 4.4 28  27 38 8.2 1,570.1  
XIX Arms and ammunition  2.7 5.0 5.0 5.0 12    4.4 272.2  
XX Misc. manufactured articles  9.5 9.6 5.0 7.7     49.4 903.7  
XXI Works of art, etc.  6.0 6.5 5.0 5.9     0.2 7.0 
Total  6.8 6.4 4.8 5.2 196 400 669 803 2,732.2  55,286.2  
Source:  WTO estimates based on WTO -IDB and UNSD -UN, Comtrade database.  
 
3.2  UAE 
3.13.   The UAE 's average MFN tariffs rose as a result of completing the CET , from 4.2% in  2002 to 
4.8% in 2007 (Table 3 .7 below).  In addition, the number of tariff lines that are duty free rose from 
418 in 2002 to 669 lines.  The UAE maintains a 50% tariff on imports of alcoholic beverages  which 
are included in the table below . The average applied tariff fell further between 2007 and 2016 to 
4.7% and the total number of duty free lines rose to 807.  
Table 3.7 United Arab Emirates: MFN tariffs before and after the Customs Unio n, by HS 
section  
HS section and description  MFN 
average  
% Duty free lines  Value of imports  
million $  
average 2004 -06 2002 
2003  
2007 
2016 
2002  
2003  
2007 
2016 
From 
GCC From 
Rest of 
world  
I Live animals and animal products  2.6 3.3 3.2 3.3 113 113 114 141 136.1  993.0  
II Vegetable products  2.4 3.0 2.9 3.0 164 164 169 182 54.1 2,089.4  
III Animal or vegetable fats and oils  4.0 5.0 5.0 5.0     12.8 238.1  
IV Prepared food , tobacco,  etc. 10.7 11.5 10.1 9.8 16 16 17 19 91.7 1,946.9  
V Minerals  4.0 5.0 5.0 5.0     232.0  1,299.7  
VI Chemicals and chemical 
products  3.8 4.8 4.5 4.5 43 43 120 119 327.9  3,377.9  
VII Plastics and rubber  4.0 5.0 5.0 5.0     447.0  2,034.0  
VIII Hides and skins  4.0 5.0 5.0 5.0     4.5 306.7  
IX Wood and articles  4.0 5.0 4.9 4.9   3 3 12.6 656.5  
X Pulp, paper etc.  4.7 5.5 4.1 4.1 35 35 35 37 85.8 654.4  
XI Textiles and textiles articles  4.0 5.0 5.0 5.0     48.8 3,730.2  
XII Footwear, headgear  4.0 5.0 5.0 5.0     2.5 459.0  
XIII Articles of stone  4.0 5.0 5.0 4.9   2 3 108.0  1,176.2  
XIV Precious stones, etc.  2.8 3.5 3.2 3.2 20 20 23 23 810.9  12,008.7  
XV Base metals and base metals 
products  4.0 5.0 5.0 5.0     613.2  6,211.7  
XVI Machinery  4.0 5.0 4.3 3.9 1 1 132 215 387.0  15,374.7  
XVII Transport equipment  3.6 4.5 4.4 4.4 26 26 27 27 17.7 8,345.5  
XVIII Precision equipment  4.0 5.0 4.5 4.3   27 38 5.2 1,397.8  
XIX Arms and ammunition  4.0 5.0 5.0 5.0     0.5 165.7  
XX Misc. manufactured articles  4.0 5.0 5.0 5.0     18.7 1,405.5  
XXI Works of art, etc.  4.0 5.0 5.0 5.0     0.1 11.8 
Total  4.2 5.1 4.8 4.7 418 418 669 807 3,417.0   63,883.5  
Source:  WTO estimates based on WTO -IDB and UNSD -UN, Comtrade database.  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
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  3.14.   Under the GCC's Common Customs Law, each GCC Member State determines its own lists of  
prohibited or restricted products although according to the Parties the Member States are 
developing a common list. Accordingly, 24 lines of the GCC CET (25 for Oman) are subject to 
import prohibitions; the products concerned are mainly pork and pork prod ucts, ivory, poppy 
seeds, hemp, opium, coca leaf, asbestos and certain used pneumatic tyres; pork and pork product 
and alcoholic product imports and local production is prohibited in Saudi Arabia and Kuwait, while 
imports of purebred breeding swine and liv e purebred swine are prohibited in Bahrain, Oman, 
Qatar and the UAE.  
3.15.   Imports t hat are prohibited in some GCC m ember States and permitted in others must not 
transit through the State in which they are prohibited. Article IX.11 of the Implementation 
Procedu res provides that goods that are prohibited in one member State but destined for 
consumption in another (where they are not prohibited) shall be imported directly into the 
consuming member S tate and not b e entitled to transit the m ember State  in which they  are 
prohibited from import . The consolidated list of such prohibited and restricted/special products is 
to be agreed according to Article IX.13 of the Implementation Procedures by all Member States. 
The current list of prohibited and restricted imports as  maintained by the GCC Member States is in 
Annex 2 to this report.  
3.16.   Article IX.5 of the Implementation Procedures requires the elimination of import licence 
requirements, noting that this would conflict with the requirements of the GCC Customs Union. The 
Parties confirm that no import licensing is currently applied between the GCC member States.  
3.2.1   Tariff rate quotas  
3.17.   There are no tariff rate quotas between the Parties.  
3.3  Rules of origin  
3.18.   Neither the Agreement of 2001 nor the Implementation Procedures contain provi sions 
relating to rules of origin.14 According to the Parties there are no  unified non -preferential rates of 
origin in the GC C member States currently. The m ember States negotiate specific preferential 
rules of origin for each FTA to which they are party. Furthermore, under the Customs Union 
products are generally considered to be originating in the country where they are wholly obtained 
or where they underwent substantial transformation. A ccording to the Trade Policy Review of 
Oman, it appears that product s are generally considered as originating from the country where 
they are wholly obtained or where they underwent substantial transformation, with at least 40% of 
local value added.15  
3.4  Export duties and charges, and quantitative restrictions  
3.19.   The Agreement a nd Implementation Procedures contain no provisions regarding the use of 
export duties and charges or other export restrictions in the GCC's external trade .16 Export 
restrictions on some products continue to be used by the GCC  member States for economic, 
safety, security, and environmental reasons, and to ensure compliance with international 
obligations.  The UAE maintains export duties of 250 UAE Dirhams per tonne on scrap iron; Oman 
has temporary bans in place on exports of several species of fresh and froze n fish.  
3.5  Regulatory Provisions of the Agreement  
3.5.1   Standards  
3.5.1.1   Sanitary and phytosanitary measures  
3.20.   The Agreement contains no specific provisions on Sanitary and Phytosanitary Measures.  
However, Article 1(iv) of the Agreement and Article II.2(e) of the Implementa tion Procedures 
                                                
14 Article II.(f) of the Implementation Procedures provides that goods produced in any member state will 
be treated as of national origin.  
15 WTO, Trade Policy Review —Oman , 2008.  
16 See for example Article II.2(a) of the Implementation Procedures ""A common External Customs 
Tariff for products imported  from outside of the GCC Customs Union" (emphasis added).  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 26 - 
 
  reiterate the principle that the free movement of goods within the GCC member S tates is subject 
to the right of GCC m embers to maintain veterinary and agricultural quarantine regulations.  
Article  II.2 of the Implementation Procedures provides that within the GCC territory , all customs 
duties , taxes , as well as all other restrictions on trade in goods are to be abolished , and that goods 
of other member S tates shall enjoy free movement , while taking into consideration the 
implementation of regulations concerning veterinary and agricultural quarantine regulations and 
prohibited and restricted goods ". Since 1 January 2003, most products originating in GCC member 
States, (as well as all products from thi rd countries having entered one of the GCC member  
States) were to be able to freely circulat e within GCC territory.17 The main exception would 
continue to be products subject to SPS requirements, which h ave to be harmonized among GCC 
member States, and proh ibited goods.18  
3.21.   The Parties indicate that border checks between the GCC member States for SPS measures 
and standards continue to exist , as well as the obligation to accompany the goods with sanitary 
certificate s. They state that border checks  allow merchan dise to immediately enter and be 
transferred to the final destination  once sample s for testing have been  taken at the border. The 
merchandise is tracked only if any nonconformity is confirmed during the testing of the sample.    
3.22.   Article IX.10 of the Implementation Procedures provides that a mechanism for the 
facilitation of the flow of vegetable and animal products and live animals shall be implemented 
according to the controls agreed upon by GCC States.  Article IX.15 of the Imple mentation 
Procedures requires that within 36 months of entry into force of the Agreement (i.e. by 1 January 
2006) standard conditions would be created for the import of foodstuffs into the GCC.  That Article 
also requires the development of a common mechani sm for the movement of foodstuffs within 
GCC states to facilitate the flow of vegetables, animal products and live animals imported into the 
GCC.  
3.23.   According to the Parties t he GCC m ember States have put in place various common laws 
and regulations to regul ate imports  to the GCC  and intra -GCC movement of goods  for the 
consumption of vegetable and animal products and live animals and foodstuffs . Among these 
common laws and regulations, the GCC Common Law on Food aims to guaranty the safety and 
relevance of fo od in all the stage s of the food chain to protect public health as well as to facilitat e 
trade flows. The GCC Common Law on Agricultural Quarantine constitutes one of the important 
bases for imports of  agricultural products  into the GCC, and one of the eff ective tools to implement 
the GCC Customs Union. The GCC Common Law on Animal Quarantine provides for a mechanism 
which divides  import s into the GCC of live animals and animals products and within the GCC 
Custom Union. The Common Plant Quarantine Law aims to prevent the introduction and spread of 
plant pests to protect the environment and plant resources, and to facilitate trade.  
3.5.1.2   Technical barriers to trade  
3.24.   Although the Agreement contains no specific provision on Technical Barriers to Trade, 
Article 5.4 pro vides that member S tates will adopt unified standards and specifications for all 
products according to the Charter of the GCC Standardization and Metrology Organization.  
Article  X of the Implementation Proce dures provides that GCC member S tates shall mutua lly 
recogniz e national specifications and standards until the GCC has created unified GCC standards 
for all national and imported commodities.   
3.25.   The Parties have indicated that t he GCC Standardization Organization (GSO) was 
established under a Resolution of  the Supreme Council at the 23rd session, in Doha, in December 
2002. The GSO prepares, approves, and publishes GCC product standards. It also unifies various 
standard s and follows its application through  cooperation and coordination with standardization 
organizations in member States. The Parties state  that this  should develop production and service 
sectors, promote intra -GCC trade, protect consumers, the environment and public health, and 
encourage GCC a gricultural products and industry. Thus, the GSO supports the GCC economy and 
helps reduce technical barriers on trade in line with the objectives of the GCC Customs Union and 
Common Market.  
                                                
17 See Article VI(c) of the Agreement.   
18 See Article IX.9.13 of the Agreeme nt. WT/COMTD/RTA/9/1 • WT/REG276/1  
 
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  3.26.   Article IX.14 of the Implementation Procedures provides a 24 month transition period 
(i.e. until 1.1.2005) to GCC member S tates for the application of unified GCC procedures for the 
importation and clearance of non -GCC medicines and pharmaceuticals , conditional upon the GCC 
Drug Registration Committee havi ng develop ed a unified mechanism for the customs release of  
those products , including a unified GCC drug registration system.  According to the Parties  the GCC 
Committee for Pharmaceutical Control was established  to ensure protection of individuals and 
development of  the control bodies with a view to procure good , high-quality medicaments that 
conform  with technical conditions and drug registration requirements as well as to supervise the 
destruction of drugs. In the same vein, the Committee is responsible for ensurin g that all imported 
drugs are accompanied with the required certificates. To that end, "A Guide for unification of the 
procedures and restrictions related to the medicaments imported via the GCC ports" has been 
prepared. The Supreme Council approved that G uide at its 28th session in Doha, in December 
2007.  
3.5.2   Safeguard mechanisms  
3.27.   There are no provisions permitting the imposition of safeguard measures in intra -GCC trade.  
With respect to safeguards on extra -GCC trade, Article 8 of t he Agreement  requires GCC Member 
States to "unify their industrial legislation and regulations, including rules related to precautionary 
safeguards ". 
3.28.   Article XI of the Implementation Procedures provide s transitional provisions i n relation to 
safeguar d measures existing at the time of entry into force of the Agree ment which shall be 
included in  an agreed unified list of "collective protective duties".  Article XI(d) of the 
Implementation Procedures provides that a Common Law of Anti -Dumping and Countervailing 
Measures and Safeguards a s a reference (advisory) law was to be in force from 1 January 2000.  
The Parties indicate that t he GCC Supreme Council decided during its 24th session in Kuwait,  in 
December  2003 to adopt the Common Law of Anti -dumping and Countervailing Measures and 
Safeg uards to protect the national industries of the GCC States. The regulations for the 
implementation of the Common Law w ere adopted by the GCC Ministe rs in charge of industry on 
11 February 2004 ; they determined  the start of work by the Office of the Technic al Secretariat for 
Anti Injuries Practices in International Trade which deals, among other s, with investigations and 
suggests possible measures  to be taken . The Common Law of Anti -dumping and Countervailing 
Measures and Safeguards was modified in December 2010 and approved by the Supreme Council 
in its 31st session. Since completion of implementation of the Agreement the GCC has notified the 
WTO of 1 safeguard measure that has been taken  and two initi ations of investigations.19 
3.5.3   Anti-dumping and countervailing measures  
3.29.   Anti-dumping and count ervailing  are not permitted in intra -GCC trade, per under Article 1 of 
the Economic Agreement of 2001 which eliminated all tariff and non -tariff barriers in internal 
trade.  
3.30.   With respect to extra -GCC trade, Arti cle 8 of t he Agreement requires m ember States to 
unify their industrial legislation and regulations with respect to rules related to anti -dumping  and 
precautionary safeguards.  As noted above, Article XI(d) of the Implementation Procedures 
provides that a C ommon Law of Anti -Dumping and Countervailing Measures and Safeguards as a 
referenc e (advisory) law was to be i n force from 1 January 2003 . The Parties indicate that the GCC 
Supreme Council decided during its 24th session in Kuwait,  in December 2003 to adop t the 
Common Law of Anti -dumping and Countervailing Measures and Safeguards to protect the national 
industries of the GCC States. The regulations for the implementation of the Common Law were 
adopted by the GCC Minist ers in charge of industry on  11 Februar y 2004; they determined the 
start of work by the Office of the Technical Secretariat for Anti Injuries Practices in International 
Trade which deals, among others, with investigations and suggests possible measures to be taken. 
                                                
19 The safeguard measure concerns flat rolled iron and non -alloy steel products; the investigations relate 
to prepared additives for cement and ferro silico manganese, provisional measures on the latter being 
terminated following the investigation.  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 28 - 
 
  The Common Law of Anti -dumpin g and Countervailing Measures and Safeguards was modified in 
December 2010 and ap proved by the Supreme Council at  its 31st session.20  
3.5.4   Subsidies and State -aid 
3.31.   The Agreement has no provisions on subsidies. According to the Parties there are no 
subsidies in the meaning of Articles 1.1 and 1.2 of the WTO Agreement on Subsidies and 
Countervailing Measures.  
3.32.   The Economic Agreement of 2001 does not contain any provisi ons pertaining to export 
subsidies.  
3.5.5   Customs -related procedures  
3.33.   Article 1 (ii) of the Agreement and Article II.2 ((c) and (d)) of the Implementation 
Procedures require that common customs regulations and procedures be established and applied 
to imports int o the GCC from non -member States.   
3.34.   Article 1(iii) of the Agreement requires that a Single Entry Point collecting customs duties 
pursuant to the External Customs Tariff be created which under Article III ("Single Point of Entry 
into the GCC States") of the Implementation Procedures, is defined as any external land, sea or air 
customs port of any GCC States.  The first customs port of the GCC States where the merchandise 
arrives inspects the goods imported, verif ies their conformity with the required documents , and 
collect s the applicable customs duties  (Article III.2 of the Implementation procedures) . Once 
imported, goods in principle circulate freely in the entire GCC territory subject to the conditions 
placed on prohibited imports (see above).  Pursuant to Ar ticle III.6 of the Implementation 
Procedures, "foreign  goods " imported into the GCC from a member State's "free zones" will be 
subject to customs duties and treated as an import from a non -GCC state.  
3.35.   Article VI of the Implementation Procedures established  transitional arrangements (of 
3 years, expiring on 1 January 2006) concerning clearance for goods at the first point of entry into 
the GCC as well as transit requirements in respect of (a) whole consignments from outsi de the 
GCC imported into a GCC S tate for consumption in another GCC State, (b) for goods imported 
from outside the GCC that have completed customs processing and partial consignment of which is 
to transit or be consumed in another GCC S tate, and consignments for consumption, and (c) goods 
located within a GCC S tate that are  to be consumed in another GCC member S tate.  
3.36.   Article VII of the Implementation Procedures set out a three year transitional arrangement 
for the winding down and closing of intra -GCC customs offices.  The procedures for expor t, 
re-export and transit were to be abolished at intra -GCC customs offices during 2003 
(Article  VII.1).  
3.37.   Article V of the  Implementation Procedures requires that all member  State  customs 
administrations implement the Common Customs Law of the GCC  States, its Rules of 
Implementation and Explanatory Notes.   
3.38.   Article II(e) of the Implementation Procedures provide s that goods s hall move among the 
GCC member S tates freely without  customs restrictions.  Per Article II(f) of the Implementation 
Procedures, goods produced in any of the GCC member State s should be treated as having 
national origin.  Article VII of the Implementation Procedures provide s the transitional mechanism 
leading to abolition of intra -GCC Customs offices by 1  January  2006.   
3.39.   Article XII o f the Implementation Procedures concerns the collection of statistical 
information in respect of intra -GCC trade.   
3.40.   Article IX.7 of the Implementation Procedures provides that deposits of duty upon import 
into the GCC will be refunded according to a mechani sm to be established by the GCC Council. 
                                                
20 The GCC notifies its anti -dumping measures to the WTO jointly. The latest semi -annual report notes 
one measure on imports from the Republic of Korea of electric lead acid accumulators and initiation of an 
investigation on imports from China of seamless tubes  and pipes of iron and steel.  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 29 - 
 
  ''The Unified Customs Procedures At First points of Entry to Member States of the GCC'' was 
endorsed by the Economic and Financial Cooperation Committee (Min isters of Economy and 
Finance) i n May 2014 and it was agre ed that the  Guide would be implemented as of January 2015. 
The reference Code number 4 in this Guide provides for regulations and procedures of the 
treatment of various cases relating to the customs duties "taxes" collected under deposit on the 
foreign goo ds. 
3.41.   Article IX.8 of the Implementation Procedures requires that duty drawback on f oreign goods 
re-exported from  the GCC be administered under Article 16 of the Rules of Implementation of the 
GCC Common Customs Law.  Article 16 requires that the goods have a  value of at least US$5,000 
to qualify for drawback and that the claim be made within 6 months of re -export.  Drawback is 
limited to the amount of the customs duty paid on import.  
3.5.6   Other  
3.5.6.1   Environment al protection  
3.42.   Article 11 of the Agreement ("Envir onmental Protection") requires m ember States to adopt 
policies and mechanisms necessary to protect the e nvironment .  
3.6  Sector -Specific Provisions of the Agreement  
3.6.1    Agricultural and food products  
3.43.   Article 10 provides that m ember States shall adopt policies necessary to  achieve agricultural 
integration and long -term optimal utilisation of available resources, especially water, and the 
implementation of a Common Agr icultural Policy of GCC member S tates and related GCC 
legislation.   
3.6.2   Oil, Gas and Natural Resources  
3.44.   Article 9 .1 of the Agreement provides that the GCC shall adopt integrated policies in all 
phases of oil, gas and minerals industries to ensure their optimal exploitation, taking into account 
environmental considerations and the interests of future generations. GCC members will adopt 
unified policies for oil and gas and take common positions in this r egard towards non -members 
and in  international and specialized organizations (Article 9.2).  
3.6.3    Industrial development  
3.45.   Article 8.1 of the Agreement provides that the GCC m embers shall adopt policies necessary 
to enhance the contribution of the industrial sector in the economy, an d coordinate industrial 
activities  on a wide , integrated basis, including the implementation of the GCC Unified Strategy of 
Industrial Development for the GCC m ember States.    
3.6.4   Transport and communications  
3.46.   Under Article 21 of the A greement m ember States shall accord national treatment to all 
means of passenger and cargo transportation  belonging to any m ember State, while transiting or 
entering their t erritories, including the level of duties, taxes and facilities.  Member States shall 
accord to means of marine t ransportation belonging to any m ember State and its cargoes the 
same preferential treatment they grant to their own national counterparts in the  use of their 
facilities, whether during docking or while calling at their ports, including fees and taxes, as well as 
services of pilotage, docking, freight, loading, unloading, maintenance, repair and storage 
(Article  22). Article 23.2 provides that memb er States shall ensure integration of their aviation and 
air transport policies.   
3.47.   Article 23.1 of the Agre ement provides that GCC member S tates shall adopt integration  
policies for the establishment of infrastructure projects.21 Under A rticle 24 of the Agre ement GCC 
member States shall take all the necessary measures to ensure the integration  of their 
                                                
21 Such as "seaports, airports, desalination plants, electric power stations, and roads".  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 30 - 
 
  communication policies, including telecommunication, post and data network services, which would 
lead to improving their service levels and economic efficiency  and to strengthening ties between 
GCC citizens as well as private and public institutions.  
3.6.5   Electronic Commerce  
3.48.   Under Article 25 of the Agreement, member States shall take all necessary actions to 
facilitate banking and trade exchange through electronic me ans, and unify their electronic 
commerce legislation.  
4  GENERAL PROVISIONS O F THE AGREEMENT  
4.1  Transparency  
4.1.  Article 26.3 of the Agreement requires m ember States to provide periodic reports on 
implementation of the provisions of the Agreement and resolutions tak en in respect thereof, 
pursuant to requirements and a mechanism to be established by the Secretariat General. In light 
of those reports the Secretary General shall submit a comprehensive periodic report to the 
Supreme Council of the GCC.  
4.2.  According to the Parties  periodic reports are submitted by member States on implementation 
of the provisions of the Economic Agreement and decisions taken by relevant intergovernmental 
committees through the Secretariat General and its respective administrative Departmen ts in 
charge of the follow up to  the GCC 's joint work. On the basis of these reports, the administrative 
Departments prepare their contributions to the global report to be submitted annually to the GCC 
Supreme Council by the Secretary General. The global rep ort reflects a stocktaking of the activities 
undertaken and the efforts made to advance the GCC 's joint work in all its aspects including in 
economic and development areas such as the customs union, common market, economic and 
monetary union, development i ntegration, human resources development, science and technical 
research, transport, communication and infrastructure. The global report focuses on the 
achievements undertaken in these various areas from a perspective not only of coordination and 
cooperatio n but of econom ic integration between the GCC m ember States. The last global report 
was submitted to the GCC supreme Council during its 38th session in Kuwait on 5 December 2017.  
The Secretary General 's report to the Supreme Council during its last three session s (Riyadh, 9 -10 
December 2015; Bahrain, 6 -7 December 2016; and Kuwait, 5 December 2017) focuse d on joint 
efforts undertaken to enhan ce economic ties among the GCC m ember States and facilitate thei r 
economic integration, such as implementing the customs union and the common market, full 
implementation of national treatment among the citizen s of the GCC, enhancing partnership s with 
the private sector, consumer protection, common strategic stockholdin g of medicines and medical 
equipment, interconnecting payment systems, facilitating economic information sharing, and 
pursuing the GCC railroad project.  
4.2  Current payments and capital movements  
4.3.  Article 2 (iv) of the Agreement requires m ember States to draw up policies in a collective 
fashion including unifying "commercial exchange policies with the outside world". Article 4 of the 
Agreement contemplates the creation of a monetary and economic union among the Member 
States. It also requires a high level of harm onization between Member States in economic, fiscal 
and monetary policies, banking legislation and other economic performance criteria, including 
budgetary deficits and pricing.  
4.3  Exceptions  
4.4.  As noted above, under  Articles 1(iv); Article II.2(e); III.5; IX.9.7; and IX.13 of the 
Imple mentation procedures GCC members may  prohibit imports or domestic production of 
particular goods.  
4.5.  Article 30 of the Agreement permits a GCC m ember to be granted an "exclusion" from 
implementing certain provisions of the Agreement if required due to particular circumstances. Any 
such exclusion can only be authoriz ed by a resolution of the Supreme Council. It is not clear 
whether such an exclusion has been authorized.  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 31 - 
 
  4.4  Accession and Withdr awal  
4.6.  There are no provisions on accession to the Agreement.  
4.5  Institutional framework  
4.7.  Article 26.1 of the Agreement provides that Committees working under the GCC shall 
implement this Agreement. The Committees are not described in the Agreement or 
Implement ation Procedures.  
4.8.  Under t he GCC Charter the structure of the GCC consists of the Supreme Council (Heads of 
State of the six GCC m ember  States ), the Ministerial Council (Fo reign Ministers of the six GCC 
member  States ) and the Secretariat General. Each of t hese bodies may establish  sub-bodies as 
may be deem ed necessary. The Parties state that o n the basis of this provision, the Supreme 
Council and the Ministerial Council have created as many Committees as needed to carry out the ir 
joint work and to implement the Economic Agreement. Standing and ad -hoc committees, working, 
technical and specialized, as well as sub -committees have been created as deem ed necessary 
(about 46 committees  currently ). At the head of the standing technical committees, are the 
Ministerial Cooperation Committees, such as the Economic and Financial Cooperation Committee 
and the Trade Cooperation Committee, which are co mposed of Ministers of the six m ember States 
in charge of various economic sector s. The cooper ation committees supervise the GCC 's joint work 
and submit recommendations in their respective area s of competence with the aim of advancing 
the implementation of the GCC Economic Agreement and facilitating ec onomic integration between 
the m ember States.   
4.9.  Article 26.2 requires that the Secretariat General follow up on implementa tion of the 
Agreement. The Secretariat General is composed of the Secretary General, five assistant  
Secretar ies General and the Secretariat General Staff. The functions of the Secret ariat General 
consist of submitting periodic reports and requested studies, following up on the implementation 
by the member States of the Agreements, resolutions and recommendations of the Supreme 
Council and Ministerial Council, and preparing the draft a dministrative and financial regulations, 
budgets and closing accounts. Among the five Assistant  Secretar ies General, the Assistant  
Secretary -General for Economic and Development Affairs is in charge of following up on the GCC 's 
joint economic work and the implementation of the Economic Agreement, supported in these tasks 
by technical and specialised departments. This part of the Secretariat General continuously work s 
with and report s to the Ministerial Cooperation Committees . 
4.6  Dispute settlement  
4.10.   Article 27.1  provides that the Secret ariat General of the GCC will hear and seek to amicably 
settle any claims brought by any GCC citizen or official entity, regarding non -implementation of 
the Agreement or resolutions taken to implement those provisions . If the Secretariat General 
cannot settle a claim amicably, it will be referred, (with the consent of the parties) to the GCC 
Commercial Arbitration Centr e to hear the dispute according to the GCC Charter  (Article 27.2) . If 
the parties do not consent to a di spute matter being transmitted to the Commercial Arbitration 
Centre, or if it is beyond the scope of the Centre, the matter must be transmitted to the Judicial 
Commission described in Article 27.3 (Article 27.2).  
4.11.   Article 27.3 requires the establishment of  a Judicial Commission to adjudicate disputes 
arising from implementation of the Agreement or resolutions taken to implement the Agreement.  
4.12.   Article 27.4 contains a transitional provision which provides that until the entry into force of 
the Judicial Commis sion, disputes that would ordinarily go to the Judicial Commission will be 
remitted to the GCC Committees for settlement.  
4.13.   According to the Parties t he work aimed at  establishing this Judicial Commission is still in 
progress. In the meantime , disputes rela ted to the Economic Agreement that may arise are 
submitted to the GCC Ministerial Cooperation  Committees for settlement.  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
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  4.7  Relationship with other agreements concluded by the Parties  
4.14.   Article 2 of th e Agreement stipulates that when negotiating international agreements, 
member States must draw up policies and conduct economic relations in a collective manner – in 
terms of negotiations, unification of import and export rules and procedures and unification of 
commercial exchange policies with the rest of the wor ld.  
4.15.   No member State may grant to a non -member State any preferential treatment that 
exceeds that granted to member S tates under the Agreement (Article 31).  
4.16.   The GCC member States' regional and bilateral trade agreements that are currentl y in force 
(notified and non -notified) are listed in Table  4.1.  
Table 4.1 Gulf Cooperation Council: Members' participation in other RTAs (notified and 
non-notified in force), as of 20 March 2018  
RTA Name  Date of 
entry  
into force  Coverage  GATT/WTO Notification  
Year WTO Provision  
GCC Member States – Collectively  
GCC – Singapore  01-Sept-13 Goods & Services  2015 Enabling Clause & GATS Art. V  
EFTA – GCC  01-Jul-14 Goods & Services  Not notified  
Individual GCC  Member States  
BAHRAIN  
United States - Bahrain  01-Aug-06 Goods & Services  2006 GATT Art. XXIV & GATS Art. V  
Pan-Arab Free Trade Area 
(PAFTA) a 01-Jan-98 Goods  2006 GATT Art. XXIV  
Bahrain - Jordan b 29-Nov-02 Goods  Not notified  
PAFTA –Accession of Algeria  n.a. Goods  Not notified  
PAFTA –Accession of Palestine  n.a. Goods  Not notified  
KUWAIT  
Pan-Arab Free Trade Area 
(PAFTA) a 01-Jan-98 Goods  2006 GATT Art. XXIV  
PAFTA –Accession of Algeria  n.a. Goods  Not notified  
PAFTA –Accession of Palestine  n.a. Goods  Not notified  
OMAN  
United States - Oman  01-Jan-09 Goods & Services  2009 GATT Art. XXIV & GATS Art. V  
Pan-Arab Free Trade Area 
(PAFTA) a 01-Jan-98 Goods  2006 GATT Art. XXIV  
PAFTA –Accession of Algeria  n.a. Goods  Not notified  
PAFTA –Accession of Palestine  n.a. Goods  Not notified  
QATAR  
Pan-Arab Free Trade Area 
(PAFTA) a 01-Jan-98 Goods  2006 GATT Art. XXIV  
PAFTA –Accession of Algeria  n.a. Goods  Not notified  
PAFTA –Accession of Palestine  n.a. Goods  Not notified  
SAUDI  ARABIA  
Pan-Arab Free Trade Area 
(PAFTA) a  01-Jan-98 Goods  2006 GATT Art. XXIV  
PAFTA –Accession of Algeria  n.a. Goods  Not notified  
PAFTA –Accession of Palestine  n.a. Goods  Not notified  
UNITED  ARAB  EMIRATES  
Pan-Arab Free Trade Area 
(PAFTA) a 01-Jan-98 Goods  2006 GATT Art. XXIV  
PAFTA –Accession of Algeria  n.a. Goods  Not notified  
PAFTA –Accession of Palestine  n.a. Goods  Not notified  
UAE – Morocco b 2002 Goods  Not notified  
UAE – Lebanon b 2001 Goods  Not notified  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 33 - 
 
  RTA Name  Date of 
entry  
into force  Coverage  GATT/WTO Notification  
Year WTO Provision  
UAE – Jordan b 2001 Goods  Not notified  
UAE – Iraq b 2001 Goods  Not notified  
UAE – Syria b 2001 Goods  Not notified  
a  The notification made in October 2006 (WT/REG223/N/1) indicated that the parties to the PAFTA 
were as follows: Bahrain, Egypt, Iraq, Jordan, Kuwait, Lebanon, Libya, Morocco, Oman, Qatar, 
Saudi  Arabia, Sudan, Syria, Tunisia, the United Arab Emirates and Yemen. However, Algeria and the 
Palestinan Authority are now Parties to the PAFTA.  
b The authorities informed the Secretariat that the bilateral agreements between the Pan -Arab FTA 
(PAFTA) parties  were in the process of being superseded by the PAFTA.  
n.a.  not available.  
Source:  WTO Secretariat.  
 
4.8  Government procurement  
4.17.   There are no provisions on Government procurement in the Agreement. None of the GCC 
member States are parties to the WTO Agreement on Government Procurement (GPA): Bahrain, 
and Saudi Arabia are observers while Oman is an observer and negotiating accession to the GPA.  
4.9  Intellectual Property Rights  
4.18.   Article 20 of the Agreement requires m ember States to: develop programmes  encouraging 
talented individuals  and supporting innovation and invention; cooperate in the field of intellectual 
property and develop regulations and procedures ensuring the protection of intellectual property 
rights; and coordinate their relevant policie s towards other countries, regional blocs and 
international and regional organizations.  
4.19.   The Parties indicate that the GCC adopted two unified laws one in the field of trademarks 
and the second on patents. The GCC Trade Mark Law was first approved by the Su preme Council 
of the G CC during the 27th meeting in Riyadh, Saudi Arabia on 9 and 10 December 2006.  A 
revised version of the GCC Trade Mark law was approved by the Supreme Council of the GCC 
during the 33rd meeting held in Bahrain on 24 and 25 December 201 2. The GCC Trade  
Cooperation Committee approved the Implementing Regulations of the Trade Mark Law in its 
51st meeting held in Doha, Qatar on 21 May 2015. The GCC Trade mark Law creates uniformity in 
the laws and implementing regulations in each country but  does not create a system for trade 
mark registration for all GCC countries nor envisage setting up a single GCC Trade Marks Office .  
4.20.   The GCC Supreme Council adopted in its 13th session in 1992 the GCC Patent Regulation 
(law) and reviewed this Regulation i n its 20th session in 1999. As a consequence, a Patent Office 
has been created with its headquarters in Riyadh, Saudi Arabia. The GCC Patent Office is a unified 
patent office that serves as a convention patent office for the GCC States.  The Office became 
operational in 1998. A patent issued by the GCC Patent Office is valid and enforceable in all GCC 
States. Under the GCC Patent Law, it is possible to claim priority based on an earlier foreign 
application.  
  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
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  ANNEX 1  
INDICATORS OF GCC'S TARIFFS AS APPLIED T O THIRD PARTIES  
1. Annex Table A 1.1 provides details of MFN tariffs applied by all the members of the GCC 
Customs Union, before and after full implementation of the CET  as well as the most recent year for 
which data are available, 2016 (2015 for Saudi Arabia) . The figures are presented by agricultural 
and non -agricultural products as well as the total.  
2. Before entry into force of the Agreement in 2002, the overall average MFN tariff was 5.4% 
for Bahrain, 7.7% for Kuwait, 5.1% for Oman, 6.8% for Saudi Arabia and  4.2% for the UAE. 
Average applied MFN tariffs for agricultural products were in general higher for the GCC partners, 
compared to average tariffs for non -agricultural products. As a result of the Agreement, by 2007 
after the end of the transition period, t he overall average MFN tariff had fallen to 4.8% for all but 
Qatar, whose average applied tariff was 5% .1 By 2016, the latest year for which data are 
available, t he average tariff had fallen further to 4.7% for Bahrain, Kuwait, Qatar and the UAE. It 
had ri sen for Oman to 5.5% and for Saudi Arabia to 5.2% (in 2015 the latest year for which data 
are available  for Saudi Arabia ).  
3. The share of duty free lines has risen for Bahrain from 5.7% in 2002 to 9.4% at the end of 
implementation  in 2007  and 11.1% in 2016;  the share of duty free lines for agricultural products 
rose from 20.8% to 22.3% in 2016, while for non -agricultural products the incre ase was from 
2.4% to 8.9%.  The share of duty free lines rose for Kuwait from 3.1% in 2002 to 9.4% in 2007 
and 11.1% in 20 16; the share rose from 16.1% to 22.3% for agricultural products and from 1.1% 
to 8.9% for non -agricultural products by 2016. The share of duty free lines rose for Oman from 
5.8% in 2002 to 9.4% in 2007 and 11.2% in 2016 ; the share rose from 20.7% to 22.3%  in 
agricultural products and from 3% to 9% for no n-agricultural products by 2016. For Qatar, the 
share of duty free lines rose from 5.1% in 2002 to 9.4% in 2007 and 11.1% in 2016 ; the share 
rose from 20.3% to 22.4% for agricultural products and from 2.2% to 8.9% for non -agricultural 
products by 2016. The share of duty free lines rose for Saudi Arabia from 2.7% in 2002 to 9.4% in 
2007 and 11% in 2016 ; the share rose from 5.4% to 22%  for agricultural products and from 2.2% 
to 8.8% for non -agricu ltural produc ts by 2015. The share of duty free lines rose for the UAE from 
5.8% in 2002 to 9.4% in 2007 and 11.1% in 2016 ; the share rose from 20.7% to 22.3% for 
agricultural products and from 3% to 8.9% for non -agricultural products by 2016 .  
Table A1. 1 GCC: Indicators of MFN tariff rates, 2002, 2003, 2007 and 2016  
Country  Year ALL PRODUCTS  Agricultural productsa Non-agricultural products  
Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Bahrain  2002 5.4 5.7 5.4 7.6 9.7 20.8 5.0 5.1 2.4 
 2003 5.3 5.6 5.6 7.4 9.4 20.7 4.9 5.1 2.7 
 2007 4.8 5.3 9.4 5.7 7.3 21.6 4.6 5.0 7.2 
 2016 4.7 5.3 11.1 5.5 7.2 22.3 4.6 5.0 8.9 
Kuwait  2002b 7.7 8.0 3.1 11.4 13.6 16.1 7.2 7.3 1.1 
 2003 5.0 5.3 5.8 5.7 7.2 20.7 4.9 5.0 2.9 
 2007 4.8 5.3 9.4 5.7 7.3 21.6 4.6 5.0 7.2 
 2016 4.7 5.3 11.1 5.5 7.2 22.3 4.6 5.0 8.9 
Oman  2002 5.1 5.4 5.8 6.3 7.9 20.7 4.8 5.0 3.0 
 2003 5.0 5.3 5.8 5.7 7.2 20.7 4.8 5.0 3.0 
 2007 4.8 5.3 9.4 5.7 7.3 21.6 4.6 5.0 7.2 
 2016 5.5 6.2 11.2 10.1 13.0 22.3 4.6 5.1 9.0 
Qatar  2002c 4.1 4.3 5.1 4.9 6.2 20.3 3.9 4.0 2.2 
 2003 5.0 5.3 5.8 5.7 7.2 20.7 4.8 5.0 3.0 
                                                
1 This is due to the inclusion of tariff rates of 5% and 100% on certain lines that are marked as 
prohibited in the tariff provided by the GCC partners. If those lines are not used in calculating the average, 
Qatar's average tariff is also 4.8%.  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
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  Country  Year ALL PRODUCTS  Agricultural productsa Non-agricultural products  
Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
 2007 5.0 5.5 9.4 7.1 9.1 21.6 4.6 5.0 7.2 
 2016 4.7 5.3 11.1 5.5 7.2 22.4 4.6 5.0 8.9 
Saudi  2002 6.8 7.0 2.7 9.2 9.7 5.4 6.3 6.5 2.2 
Arabia  2003 6.4 6.8 5.6 7.0 8.8 19.4 6.3 6.5 3.0 
 2007 4.8 5.3 9.4 5.7 7.3 21.6 4.6 5.0 7.2 
 2015 5.2 5.9 11.0 5.9 7.7 22.0 5.1 5.6 8.8 
UAE 2002 4.2 4.4 5.8 5.5 6.9 20.7 3.9 4.0 3.0 
 2003 5.1 5.4 5.8 6.3 7.9 20.7 4.9 5.0 3.0 
 2007 4.8 5.3 9.4 5.7 7.3 21.6 4.6 5.0 7.2 
 2016 4.7 5.3 11.1 5.5 7.2 22.3 4.6 5.0 8.9 
a WTO Definition.  
Source:  WTO-IDB, Common Analytical Market Access Database (CAMAD)b and Qatar authorities .c 
 
  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
- 36 - 
 
  ANNEX 2 
Table A2. 1 - Import prohibitions by GCC Member States  
BAHRAIN  
01.03.00.00  Live swine  
.. Drugs  
.. Indian betel nut  
40.12.00.00  Retreated or used pneumatic tyres of rubber  
.. The promotion of goods for all kind of cigarettes  
.. Asbestos and articles of asbestos  
71.01.21.00   
71.01.22.00   
71.16.10.10  Cultured pearls  
95.03.00.90  (Other) Models of aircraft its work by remote control  
95.03.00.90  Children toys in the form of gun, with power  
95.07.10.00   
96.01.10.00   
96.01.90.00  Ivory and articles of ivory  
KUWAIT  
01 03 10 00  Pure-bred breeding animals  
01 03 91 00  Other live swine weighing less than 50 kg  
01 03 92 00  Other live swine weighing 50 kg or more  
02 05 00 90  Other meat of horses, asses, mules or hinnies, fresh, chilled or frozen  
02 06 30 00  Edible offal of bovine animals of swine, fresh or chilled  
02 06 41 00  Of swine, frozen, livers  
02 06 49 00 Of swine, frozen, other  
02 09 00 10  Pig fat  
02 10 11 00  Hams, shoulders and cuts thereof, with bone in  
02 10 12 00  Bellies (streaky) and cuts thereof  
02 10 19 00  Other  
05 02 10 00  Pigs', hogs' or boars' bristles and hair and waste thereof  
09 08 20 00  Mace  
12 07 91 00  Poppy seeds  
12 07 99 10  Poppy  
12 07 99 20  Hemp seeds  
12 11 30 00  Coca leaf  
12 11 40 00  Poppy straw  
12 11 90 20  Black poppy  
12 11 90 60  Hemp  
13 02 11 00  Opium  
13 02 19 10  Hashish  
15 01 00 30  Lard and other pig fat from pig wastes  
15 03 00 11  Oleo stearin of pig  
15 03 00 21  Oleomargarine of pig  
15 03 00 91  Other of pig  
16 01 00 11  Packed in guts and similar containers (mortadella, salami and sausages) of swine or 
animal blood  
16 01 00 21  Packed in sealed containers (cann ed or the like) of swine or animal blood  
16 01 00 31  Packed in sealed containers (canned or the like) of swine or animal blood, frozen  
16 02 41 00  Hams and cuts thereof  
16 02 42 00  Shoulders and cuts thereof  
16 02 49 00  Other, including mixtures  
16 02 90 30  Preparations of animal blood  
17 04 90 80  White chocolate containing alcohol  
18 06 31 10  Other, in blocks, slabs or bars containing alcohol, filled  
18 06 32 10  Other, in blocks, slabs or bars containing alcohol, not filled  
22 03 00 00  Beer made  from malt  
22 04 10 00  Sparkling wine  
22 04 21 00  Other wine; grape must with fermentation prevented or arrested by the addition of 
alcohol in containers holding 2 liters or less  
22 04 29 00  Other, Other wine; grape must with fermentation prevented or a rrested by the addition 
of alcohol   
22 04 30 00  Other grape must  
22 05 10 00  Vermouth and other wine of fresh grapes flavored with plants or aromatic substances in 
containers holding 2 liters or less  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
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  22 05 90 00  Other, vermouth and other wine of fresh grapes flavored with plants or aromatic 
substances  
22 06 00 00  Other fermented beverages (for example, cider, perry, mead); mixtures of fermented 
beverages and mixtures of fermented beverages and non -alcoholic beverages, not 
elsewhere specified or included  
22 07 20 90  Other, denatured ethyl alcohol of an alcoholic strength by volume of 80% or higher  
22 08 20 00  Spirits obtained by distilling grape wine or grape marc  
22 08 30 00  Whiskies  
22 08 40 00  Rum and other spirits obtained by distilling fermented sugar -cane products  
22 08 50 00  Gin and Geneva  
22 08 60 00  Vodka  
22 08 70 00  Liqueurs and cordials  
22 08 90 90  Other, undenatured ethyl alcoholic of an alcoholic strength by volume of less than 80 %  
23 07 00 10  Wine lees  
24 03 99 10  Pressed or liquored tobacco for making snuff  
24 03 99 20  Chopped or pressed tobacco for chewing  
24 03 99 30  Snuff  
24 03 99 90  Other manufactured tobacco and manufactured tobacco substitutes  
25 24 10 00  Crocidolite  
25 24 90 00  Other  
29 39 91 10  Cocaine  
40 12 11 00  Retreaded tyres of a kind used on motor cars (including station wagons and racing cars)  
40 12 12 00  Retreaded  tyres of a kind used on buses or lorries  
40 12 13 00  Retreaded tyres  of a kind used on aircraft  
40 12 19 00  Other,  Retreaded tyres  
40 12 20 00  Used pneumatic tyres  
41 03 30 00  Of swine, other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise 
preserved, but not tanned, parchment -dressed or further  prepared), whether or not de -
haired or split  
41 06 31 00  In the wet state (including wet -blue) 
41 06 32 00  In the dry state (crust)  
41 13 20 00  Leather further prepared after tanning or crusting, including parchment -dressed leather, 
of other animals, without wool or hair on, whether or not split, of swine  
68 11 40 00  Containing asbestos  
68 12 93 00  Compressed asbestos fibre jointing, in sheets or rolls  
68 13 20 00  Containing asbestos  
87 01 - 87 05  Cars and trucks with the steering wheel to the righ t or a modified steering wheel  
OMAN  
01066910  Camels  
06022010  Date seedlings  
19011000  Infant milk  
65059060  Omani Kumma and other products carrying the Royal emblem, the State emblem, or a 
picture of the Sultan  
95030000  Ornaments and toys containing inflammable liquids  
.. Any product carrying the name of God, Koranic verses or any religious expression  
ex080290  Betelnuts  
.. Used and retreated tyres  
.. Weapons, and fireworks and explosives  
.. Toy arms and other devices the Inspector General of Customs deems easily 
transformable into fatal arms  
.. Vehicles with steering wheels removed from the right to the left side  
.. Raw organic and natural fertilizers  
.. Any drugs or substances declared harmful by the International Conference on Opium 
and Drugs  
.. Any newspaper, pamphlet, notice, book or photography containing materials meant to 
arouse violence against the Government and against moral and public principles  
QATAR  
01031000  Pure-bred breeding animals  
01039100  Weighing less than 50 kg  
01039200  Weighing 50 kg or more  
05071000  Ivory; ivory powder and waste  
09082100  Neither crushed nor ground  
09082200  Crushed or ground  
12079100  - - Poppy seeds  
12079910  - - - Poppy  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
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  12079920  - - - Hemp seeds  
12113000  - Coca leaf  
12114000  - Poppy straw  
12119020  - - - Black poppy  
12119060  - - - Hemp  
13021100  - - Opium  
13021910  - - - Hashish  
25241000  - Crocidolite  
25249000  - Other  
29399110  Cocaine  
40121100  Of kind used on motor cars (including station wagons and racing cars)  
40121200  Of a kind used on buses or lorries  
40121300  Of a kind used on aircraft  
40121900  Other  
40122000  Used pneumatic tyres  
68114000  Containing asbestos  
68128000  Of crocidolite  
68129300  Compressed asbestos fibre jointing, in sheets or rolls  
68132000  Containing asbestos   
SAUDI ARABIA  
01031000  Live swine, pure -bred breeding animals  
01039100  Other live swine, weighing less than 50 kg  
01039200  Other live swine, weighing 50 kg or more  
02031100  Meat of swine, fresh or chilled: carcasses and half -carcasses  
02031200  Meat of swine, fresh or chilled: hams, shoulders and cuts thereof, with bone in  
02031900  Other meat of swine, fresh or chilled  
02032100  Meat of swine, frozen: carcasses and half -carcasses  
02032200  Meat of swine, frozen: hams, shoulders and cuts thereof, with bone in  
02032900  Other meat of swine, frozen  
02050090  Other, meat of asses, mules or hinnies, fresh, chilled or frozen  
02063000  Edible offal of swine, fresh or chilled  
02064100  Edible offal of swine, frozen: livers  
02064900  Other edible offal of swine, frozen  
02089091  Frogs' legs  
02101100  Meat of swine: hams, shoulders and cuts thereof, with bone in  
02101200  Meat of swine: bellies (streaky) and cuts thereof  
02101900  Other  meat of swine  
05021000  Pigs', hogs' or boars' bristles and hair and waste thereof  
09082100  Mace, neither crushed nor ground  
09082200  Mace, crushed or ground  
12079100  Poppy seeds  
12079910  Poppy  
12079920  Hemp seeds  
12113000  Coca leaf  
12114000  Poppy straw  
12119020  Black poppy  
12119060  Hemp  
13021100  Opium  
13021910  Hashish  
15011000  Lard 
15012000  Other pig fat  
15030011  Oleostearin of pig  
15030021  Oleo-margarine of pig  
15030091  Other oils of pig  
15180011  Animal or vegetable fats and oils and their fractions, excluding those of heading 15.16  
16010010  Sausages and similar products, of meat, meat offal or blood; food preparations based 
on these products: of swine or animal blood  
16024100  Other prepared or preserved meat, meat offal of swine: ha ms and cuts thereof  
16024200  Other prepared or preserved meat, meat offal of swine: shoulders and cuts thereof  
16024900  Other prepared or preserved meat, meat offal or blood: other, including mixtures  
16029030  Preparations of animal blood  
17049080  White Chocolate containing alcohol  
18063110  Chocolate and other food preparations containing cocoa, in blocks - slabs or bars, filled, 
containing alcohol  
18063210  Chocolate and other food preparations containing cocoa, in blocks - slabs or bars, not 
filled, containing alcohol  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
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  20082010  Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, containing 
added spirit  
20083010  Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, containing 
added spirit  
20084010  Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, containing 
added spirit  
20085010  Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, containing 
added spirit  
20086010  Fruit, nuts and other  edible parts of plants, otherwise prepared or preserved, containing 
added spirit  
20087010  Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, containing 
added spirit  
20088010  Fruit, nuts and other edible parts of plants, other wise prepared or preserved, containing 
added spirit  
20089310  Other - including mixtures other than those of subheading 2008.19, containing added 
spirit 
20089710  Other - including mixtures other than those of subheading 2008.19, containing added 
spirit 
20089910  Other - including mixtures other than those of subheading 2008.19, containing added 
spirit 
22030000  Beer made from malt.  
22041000  Sparkling wine  
22042100  Other wine; grape must with fermentation prevented or arrested by the addition of 
alcohol : in  containers holding 2 L or less  
22042900  Other wine; grape must with fermentation prevented or arrested by the addition of 
alcohol  
22043000  Other grape must  
22051000  Vermouth and other wine of fresh grapes flavoured  with plants or aromatic substances, 
in containers holding 2 L or less  
22059000  Other vermouth and other wine of fresh grapes flavoured with plants or aromatic 
substances  
22060000  Other fermented beverages; mixtures of fermented beverages and non-alcoholic 
beverages, not elsewhere specified or included.  
22072090  Other ethyl alcohol and other spirits of any strength  
22082000  Spirits obtained by distilling grape wine or grape marc  
22083000  Whiskies  
22084000  Rum and other spirits obtained by d istilling fermented sugar -cane products  
22085000  Gin and Geneva  
22086000  Vodka  
22087000  Liqueurs and cordials  
22089090  Other undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % 
vol. 
23070010  Wine lees  
25241000  Crocidolite  
25249000  Other asbestos  
28299021  Potassium bromates  
29399110  Cocaine  
36041010  Fireworks, signalling flares and other pyrotechnic articles, for children  
40121100  Retreaded tyres: of a kind used on motor cars (including station wagons and racing 
cars) 
40121200  Retreaded tyres: of a kind used on buses or lorries  
40121300  Retreaded tyres: of a kind used on buses aircraft  
40121900  Other retreated tyres  
40122000  Used pneumatic tyres  
41033000  Other raw hides and skins, of swine  
41063100  Tanned or crust  hides and skins of swine: in the wet state (including wet -blue) 
41063200  Tanned or crust hides and skins of swine: in the dry state (crust)  
41132000  Leather further prepared after tanning or crusting, of swine  
49019911  Holy Quran  
63090000  Worn clothin g and other worn articles.  
68114000  Articles of asbestos -cement, of cellulose fibre -cement or the like, containing asbestos  
68128000  Fabricated asbestos fibres; mixtures with a basis of asbestos or magnesium carbonate, 
of crocidolite  
68129300  Compressed asbestos fibre jointing, in sheets or rolls  
68132000  Containing asbestos  
85437030  Electronic cigarette  
90132010  Portable laser pointers, in form of pens, medals, etc.   
UAE  
01031000  Purebred breeding animals, live swine  
01039100  Other, weighing less than 50 kg  WT/COMTD/RTA/9/1 • WT/REG276/1  
 
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  01039200  Other, weighing 50 kg or more  
05071000  Ivory; ivory powder and waste  
09082100  Mace, neither crushed nor ground  
09082200  Mace, crushed or ground  
12079100  Poppy seeds  
12079910  Poppy  
12079920  Hemp seeds  
12113000  Coca leaf 
12114000  Poppy straw  
12119020  Black poppy  
12119060  Hemp  
13021100  Opium  
13021910  Hashish  
24039921  Chewable and sniffing preparation (Shamma and Suwaika) containing tobacco  
25241000  Crocidolite  
25249000  Asbestos, other  
29399110  Cocaine  
40121100  Retreated tyres, of kind used on motor cars (including station wagons and racing cars)  
40121200  Retreated tyres, of a kind used on buses or lorries  
40121300  Retreated tyres, of a kind used on buses aircraft  
40121900  Other retreated tyres  
40122000  Used pneumatic tyres  
68114000  Articles of asbestos -cement, of cellulose fibre -cement or the like, containing asbestos  
68128000  Fabricated asbestos fibres, mixtures with a basis of asbestos or with a basis of asbestos 
and magnesium carbonate, articles of such mixtures, of crocidolite  
68129300  Compressed asbestos fibre jointing, in sheets or rolls  
68132000  Friction material and articles thereof containing asbestos  
85437030  Electronic cigarettes  
 
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