RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/YEM/11 
23 May 2006 
 (06-2476) 
Working Party on the  
Accession of Yemen Original:   English 
 
 
   
ACCESSION OF YEMEN 
Provisional List of Duties, Charges, and Fees
 
 
 The following submission, dated 12 May 2006, is  being circulated at the request of the 
Delegation of the Republic of Yemen.  
_______________ 
 
   In an endeavour to ensure transparency, the Delegation of the Republic of Yemen has 
attached the following lists without prejudice to the WTO provisions legal basis: 
- Other duties and charges on imports; 
- Fees on domestic and imported products; and 
- Fees and charges for services rendered on imports and exports. 
  
  WT/ACC/YEM/11 
Page 2 List of Other Duties and Charges on Imports  
 HS Code Description Duty/ charge Purpose Legal Reference 
1 24.02 Cigarettes. 
 1 YR per pack. - A financial resource to contribute to 
"Illiteracy Eradication and Adult 
Learning Agency" that aims at, inter alia , eradicating illiteracy and 
providing opportunities for adult 
education.    - Law No. (28) of 1998 on  Illiteracy 
Eradication and Adult Learning.  
2  -  Packages entering by 
land, sea, or air ports. 
 
 
 
  
 
-  Packages entering by 
land- or sea-ports. 
 
  
-  Packages entering by 
air ports. 1 YR per package. 
 
 
 
 
  
 
10 YR per package.  
 
 
 
20 YR per package.  - A financial resource to contribute to the 
"Heritage and Cultural Development 
Fund" which aims at, inter alia , 
contributing to the cultural 
development, documenting and 
maintaining heritage through different programs, projects and activities.   
 
- A financial resource collected by the 
governorates aiming at funding 
economic and social plans and projects. 
  
- A financial resource collected by the 
governorates aiming at funding economic and social plans and projects. 
 - Law No. (11) of 2002 on the Establishment 
of Heritage and Cultural Development Fund. 
 
 
 
  
 
- Cabinet Decision No. (283) of 2001 on 
specification of local fees in implementation 
of Article (123) of Local Authority Law 
No. (4) of 2000. 
 
- Cabinet Decision No.  (283) of 2001 on 
specification of local fees in implementation of  Article (123) of Local Authority Law 
No. (4) of 2000. 
3  - Customs declaration 
form. 
 100 YR for each form. - A financial resource contributing to the 
"Handicapped and Rehabilitation Fund" which aims at, inter alia , funding 
programs, projects and activities in 
favour of the handicapped.   - Law No. (2) of 2002 regarding Handicapped 
Care and Rehabilitation Fund.  
 
 
 
Note:  The exchange rate for 1.00 US$ is almost equivalent to 195.00 YR in May 2006.   
   WT/ACC/YEM/11
 Page 3List of Fees on Domestic and Imported Products  
 HS Code Description Fees Purpose Legal Reference 
1 04 - 04.01  
20.09 
22.01 
 -  Milk. 
-  Juices. 
-  Water, soft drinks. 1 YR per box or carton. - A financial resource for the "Heritage 
and Cultural Development Fund" which 
aims at, inter alia , contributing to the 
cultural development, documenting and 
maintaining heritage through many 
different programs, projects and activities.   - Law No. (11) of 2002 on the Establishment 
of Heritage and Cultural Development Fund. 
2 24.02 - Cigarettes. 5 YR per 10 packs. 
 
 
 
  
 
 5 YR per pack. 
 
  
 
  
5 YR per pack. 
  
 
  
 
5 YR per 10 packs. - A financial resource for the "Heritage 
and Cultural Development Fund" which 
aims at, inter alia , contributing to the 
cultural development, documenting and 
maintaining heritage through many different programs, projects and 
activities. 
 - A financial resource to the "Youth 
Fund" aiming at, inter alia , supporting 
sports of the youth, programs and activities and contributing to the 
construction of sports facilities.  
  
- A financial resource to the 
"Handicapped and Rehabilitation Fund" which aims at, inter alia , funding 
programs, projects and activities for 
rehabilitating and caring about the handicapped. 
 
- Fees for cleaning and maintaining cities. - Law No. (11) of 2002 on the Establishment 
of Heritage and Cultural Development Fund.  
 
 
  
 
 - Law No. (36) of 1999 on the amendment of 
Article (11) of law (10) of 1996 regarding the 
Establishment of Youth Fund. 
 
 
  
- Law No. (2) of 2002 on Handicapped Care 
and Rehabilitation Fund.  
 
 
  
 
- Cabinet Decision No. (167) of 1999 on the 
specification of cleaning fees and 
improvements stated in  Article (11) of Law 
No. (20) of 1999 regarding the establishment 
City Improvement and Cleaning Fund.  
  WT/ACC/YEM/11 
Page 4  HS Code Description Fees Purpose Legal Reference 
3 25.23 - Cement. 1 YR for each cement bag. 
 
  
 
  
5 YR per cement bag of 
50kg.  
 
  
10 YR per cement bag 
(50kg).  - A financial resource to the "Heritage 
and Cultural Development Fund" which 
aims at, inte  alia , contributing to the 
cultural development, documenting and 
maintaining heritage through different 
programs, projects and activities.   
 
- A financial resource to the "Youth 
Fund" aiming at, inter alia , supporting 
sports for the young, programs and 
activities and contributing to the 
construction of sports facilities.  
 
- Fees for Cleaning and Maintaining 
cities. - Law No. (11) of 2002 on the Establishment 
of Heritage and Cultural Development Fund.  
  
 
  
- Law No. (36) of 1999 on the amendment of 
Article (11) of law (10) of 1996 regarding the Establishment of Youth Fund. 
 
  
- Cabinet Decision No. (167) of 1999 on the 
specification of cleaning fees and improvements stated in  Article (11) of Law 
No. (20) of 1999 regarding the establishment 
City Improvement and Cleaning Fund. 
4  -  Parcels or cartons.  5 YR per parcel or carton 
(Note that collection of 
fees on imports takes place at the time of issuing a  
letter of credit.  - Fees for cleaning and maintaining cities. 
 - Cabinet Decision No. (167) of 1999 on the 
specification of cleaning fees and 
improvements stated in  Article (11) of Law 
No. (20) of 1999 regarding the establishment 
City Improvement and Cleaning Fund. 
5 10.01 
10.06 11.01 - Basic food 
commodities.  5 YR per bag. - Fees for cleaning and maintaining cities. 
 - Cabinet Decision No. (167) of 1999 on the 
specification of cleaning fees and improvements stated in  Article (11) of Law 
No. (20) of 1999 regarding the establishment 
City Improvement and Cleaning Fund. 
 
Note:   The exchange rate for 1.00 US$ is almost equivalent to 195.00 YR in May 2006.  
   WT/ACC/YEM/11
 Page 5List of Fees and Charges for Services Rendered on Imports and Exports  
I. Fees and Charges for Services Rendered on Imports  
S/N HS Code Description Fee Purpose Legal Reference 
1  
  
 
 Products covered in 
Chapter 02.00 
  
 
01.02 01.04 
Products covered in 
chapter 04.07-08 
 
01.06.39 
03.01.10 
23.09.10 A. Feedstuff inputs for animal health:
 
 - Ingredients for feedstuff (cereals, soya, etc.).  - Concentrations and additives of feedstuff 
 - Drugs, vaccines, antiseptics, etc. 
 B. Meat of animal and poultry
  
 - Chilled meat. 
 - Frozen meat.  
C. Live animals, edible eggs and eggs for hatching:
 
 - Bovine animals and camels.  - Sheep and goats. 
 - Chicken one day old for breeding.  
 - Chicken one day old for hatching.  - Eggs for hatching. 
 - Eggs. 
 - Ornamental fish and birds put up for trading. 
 
 - Dog or cat food  
30 YR per ton. 50 YR per ton. 
1% of the value of the 
invoice.  
400 YR per ton. 
500 YR per ton.  
 
120 YR for each animal. 70 YR for each animal. 
3 YR for each  chicken. 
5 YR for each chicken. 1 YR per egg. 
2 YR per egg. 
2% of the value of the 
invoice. 
1% of the value of the invoice. Fees for quarantine 
services. Law No. 17/2004 on 
Protection and Regulation of Animal Resources. 
2 Products covered in 
Chapter 06.00 Plant consignment.  Two per thousand of the 
importation value. Fees for import license.  Law No. 32/1999 on Plant 
Quarantine. 
3 36.01-04 Explosives and Fireworks. 2% of the value of 
importation. Fees for import license. Law No. 40/1992 on 
Regulation of Possession of Weapons and 
Ammunitions and Trading 
thereof.  
4 38.08 Pesticides.  Two per thousand of the 
importation value. Fees for import license. Law No. 25/1999 on 
Regulation of Pesticides 
Circulation.  
5 Chapter 31 Fertilizers.  3,000 YR for each permit. 
Determined according to the cost of each item.  Fees for import license 
Fees for lab. exam. Decision of the Minister 
of Agriculture No. 43/2005 on Fees for 
Services of Registration 
and Examination of Seeds and Agricultural 
Fertilizers.   
  WT/ACC/YEM/11 
Page 6 S/N HS Code Description Fee Purpose Legal Reference 
6 Included in chapter 12 Seeds. 3,000 YR for each license. 
3,000 YR Fees for import license 
Fees for lab. exams. Decision of the Minister 
of Agriculture 
No. 43/2005 on Fees for Services of Registration 
and Examination of Seeds 
and Agricultural Fertilizers. 
7 -  Included in 
chapter 49 
  
-  Included in 
chapter 37 
 
 
  
 
 
 
-  Included in 
chapter 85 Artistic and literary works  
(Books, movie films, video cassettes, CDs, DVDs, 
audio-visual, literary materials). - 5,000 YR 
 
  
-  10,000 YR 
  
 
-  10,000 YR  
 
 
 
-  5,000 YR -  Fees for import 
license for 
publications and stationery. 
-  Fees for import 
license of cinema films and their 
distribution. 
-  Fees for import 
license for video 
films and cassettes 
and their 
distribution. 
-  Fees for import 
license for audio 
tapes and CDs and 
their distribution.   Decision of the Minister 
of Culture and Tourism 
No. 76/1994 on the Issue of Permit Fees for Printing 
and Publishing Houses, 
Cinema, and Stores of Publications Display.  
8  Animal wealth.  -  1,000 YR for each 
license. 
-  1,000 YR for each 
certificate. -  Fees for import 
license. 
-  Fees for the issue of 
veterinary certificate.  Law No. 17/2004 on 
Regulation and Protection 
of Animal Resources. 
9  Drugs and medical appliances. -  1% for each 
importation 
application. -  Fees for import 
license. Republican Decree 
No. 44/1971 on the 
Establishment of the Supreme Board of Drugs 
and Medical Appliances.  
   WT/ACC/YEM/11
 Page 7S/N HS Code Description Fee Purpose Legal Reference 
10  Goods in warehouses. 3% of the value of 
warehoused goods. Fees for warehouse 
supervision. -  Customs Law 
No. 14/1990. 
-  Decision of Vice- 
Prime Minister, 
Minister of Finance, 
No. 399/2002 on Standardization of 
Supervision fees 
Specified for Private and Real 
Warehouses. 
11  Goods subject to accredited standa rds.  One per thousand of the 
value of consignment (minimum YR 10,000- 
maximum YR 200,000). Fees to issue assessment 
certificates. - Decision of the 
Minister of Industry and Trade 
No. 2/2003 on the 
Regulations of Conformity 
Assessment of Goods 
and Enterprises to 
Accredited 
Standards. 
12  -  Customs declarations (all forms). 
 
-  Overtime form. 
-  Customs declaration for vehicles. -  60 YR for each 
customs declaration. 
-  60 YR for each form. 
-  500 YR for each 
customs declaration. Publication fees. -  Customs Law 
No. 14/1990. 
-  Decision of the 
Minister of Finance No. 182/1994 on 
Amendment to 
Decision No. 302/1990 
concerning the 
determination of the value of certain 
prints related to 
customs paper process and 
procedures of their 
collection.    
  WT/ACC/YEM/11 
Page 8 S/N HS Code Description Fee Purpose Legal Reference 
13  A.  Parcels placed in warehouses and stores:  
 - Parcel weighing 50kg or less. 
  - Parcel weighing more than 50kg. 
 
B.  Parcels placed in yards of customs and free zones 
as follows:  
 - Parcel weighing 50kg or less. 
  - Parcel weighing more than 50kg. 
 
C.  Fees of storing, porting, insuring the parcels 
placed on customs yards and free zone yards per 
ton or less than a ton  
**  The goods pointed out previously are exempted 
from fees of storing, porting and insuring for the 
first week of their arrival.  
**  These fees are doubled starting from the third 
week onward provided that  the fees do not exceed 
half the value of the good s when they are released 
from customs. 
 
D.  Fees of wrapping, packing and sealing of parcels 
as follows:  
 - Lead-sealing a parcel; 
 - Lead-sealing pallets; and  - Lead-sealing a car.   
15 YR per parcel a week or 
less than a week. 20 YR per parcel a week or 
less than a week. 
  
5 YR per parcel a week or 
less than a week. 10 YR per ton or part of ton 
a week or less than a week.  
100 YR per parcel a week or less than a week. 
 
  
 
  
 
 
 
  
10 YR per parcel. 
50 YR per pallet. 200 YR per car. Service fees 
 -  Customs Law 
No. 14/1990 
-  Decision of the 
Minister of Finance 
No. 347/1990 on 
determination of services fees on 
goods placed in 
yards, warehouses, stores, and free zones 
managed by the 
Customs Authority.   
   WT/ACC/YEM/11
 Page 9S/N HS Code Description Fee Purpose Legal Reference 
14  Seaports (upon a request from the party concerned)  
 -  Loading or unloading goods onto/off ships 
outside working hours except for wheat.  
 - Clearing goods after 2:00 pm until 6:00 pm. 
 
 -  Clearing goods after 6:00 pm until 10:00 pm.  
 -  Clearing goods after 10:00 pm until 8:00 am 
  -  Goods sent out of the dock not within the 
working hours. 
Airports (clearing goods not within working hours upon 
the request of the party concerned)  
 -  1-300 cartons 
 -  300-400 cartons  -  400 cartons or more 
 -  Per special flight (charter) 
 -  Per cleared common flight (passengers + 
goods)  
Land ports and transportation points (clearing goods not 
within working hours, upon the request of the party 
concerned)  
 -  Vehicles (trailers)  -  Heavy trucks 
 - Big trucks 
 - Pick-up trucks  - Trucks loaded with goods of government 
tenders  
100 YR per ton. 
 200 YR per hour/ for each 
employee. 
250 YR per hour/ for each employee. 
300 YR per hour/ for each 
employee. 100 YR per truck.  
 
  
1,500 YR 
2,000 YR 2,500 YR 
5,000 YR 
2,500 YR  
 
 
 
2,500 YR 2,000 YR 
1,500 YR 
   300 YR    100 YR 
 Fees for overtime work -  Customs Law 
No. 14/1990. 
- Decision of the 
Minister of Finance 
No. 342/ 1991 
regarding the determination of 
overtime value taken 
from the owners of goods. 
15  Vehicles temporarily entering the country belonging to 
non-residents   200 Saudi Riyals (SR) or 
equivalent in foreign currency and 100 SR for 
any further renewal Service fees -  Customs Law 
No. 14/1990 
-  Decision of the 
Minister of Finance 
No. 19/2000 pertaining to 
Amendment to 
Decision No. 92/1999 on 
Payment of Services 
Fees on Vehicles  
  WT/ACC/YEM/11 
Page 10 S/N HS Code Description Fee Purpose Legal Reference 
16  Customs Declaration.  - 2,000 YR 
-  1,000 YR -  Fees for each 
damaged/ lost 
customs declaration. 
-  Fees for each 
clarification of a customs 
declaration. -  Customs Law 
No. 14/1990. 
-  Decision of the 
Minister of Finance 
No. 111/1996 on 
Payment of Services Fees for Obtaining  
customs documents 
for lost or damaged  data (clarification of 
data for a customs 
declaration). 
 Note:
 The exchange rate for 1.00 US$ is almost equivalent to 195.00 YR in May 2006.   
   WT/ACC/YEM/11
 Page 11II. Fees and Charges for Services Rendered on Exports  
S/N HS Code Description Fee Purpose Legal Reference 
1 Products covered in 
chapters 03.00 and 
16.00 Exports of fish and sea products. 1% of the value of bank 
credit or cable wire 
transfer. Fees for marketing 
services. Law No. 2/2006 on 
Regulation of Fishing, 
Exploiting and Protecting Aquatic Organisms. 
2 Products covered in 
chapters 03.00 and 
16.00 -  Tails of rocky lobster. 
- Rocky lobster in full, frozen. 
- Living lobster. -  Deep water lobster. 
-  Coastal shrimps. 
-  Deep water shrimps. 
-  Squid. 
-  Fresh fish. -  Frozen fish. 
-  Fillets of fresh and frozen fish. 
-  Fins of shark. -  Trepang. 
-  Harica and yareeka fish.  
-  Mince of fish. -  Crabs. 
-  Haneed. 
-  Dried fish. -  8.50 YR per kg 
-  3.50 YR per kg 
-  4.0 YR per kg -  2.50 YR per kg 
-  3.50 YR per kg 
-  1.0 YR per kg 
-  1.0 YR per kg 
-  1.50 YR per kg -  0.50 YR per kg 
-  2.50 YR per kg 
-  12.0 YR per kg -  12.0 YR per kg 
-  0.50 YR per kg 
-  0.50 YR per kg -  0.50 YR per kg 
-  0.50 YR per kg 
-  0.50 YR per kg Fees for services of 
examining and controlling 
the quality of Yemen’s fish products in order to issue 
health certificate. Decision of the Minister 
of Fishery No. 9/2005 on 
Determination of Fees for the Issue of Health 
Certificates per each 
shipment of fish and 
marine organisms to be 
exported. 
3 38.08 Plant pesticides. Two per thousand (2/1000) 
of the value of exportation. Fees for export license.  Law No. 25/1999 on 
Regulation of Plant 
Pesticides Circulation. 
4  Goods subject to accredited standa rds.  1000 YR, providing that 
the product must be registered at the Yemeni 
Standardization, 
Metrology, and Quality 
Control Organization 
(YSMO), and the enterprise making such 
production should have a 
certificate to practice good manufacturing. Fees for the issuance of 
conformity certificate. Decision of the Minister 
of Industry and Trade No. 2/2003 on the 
Regulations of 
Conformity Assessment 
of Goods and Enterprises 
to Accredited Standards. 
 Note:
  The exchange rate for 1.00 US$ is almost equivalent to 195.00 YR in May 2006.  
 
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