All goods imported into Syria are subject to customs duty and unified tax.
The unified tax is a surcharge on all imported goods and its proceeds are allocated to the military, schools, and municipalities. Customs procedures are cumbersome, tedious, and time-consuming because of complex regulations. Taxes and duties on vehicles are paid in hard currency. In general, an importer may obtain a license for any product listed on the Ministry of Economy and Foreign Trade's list of importable items. The exporting of Syrian goods requires no license.