Customs Tariffs, Import-Export Taxes and Exemptions in Kuwait: A Complete Guide

Posted by Written by Sudhanshu Singh

We look at Kuwait tariff structure, import and export procedures, required documents, and enforcement practices to aid business expansion.


Kuwait’s trade regime is built on its membership in the Gulf Cooperation Council (GCC) customs union. The GCC framework harmonizes tariffs across member states to support regional integration. Kuwait General Administration of Customs and the Public Authority for Industry oversee the compliance with customs duties, licensing rules, and product certification requirements for import and export businesses.

Tariff structure and preferential trade regimes

Kuwait implemented the GCC Integrated Customs Tariff on January 1, 2025, and thereby introduced 12-digit tariff codes to replace the previous 8-digit system. The change increased tariff lines from 7,800 to more than 13,400, thus allowing for more precise product classification.

Since April 1, 2003, the country has applied the GCC Single Customs Tariff. It sets a standard import duty of 5 percent on the CIF (cost, insurance and freight) value of most goods. But certain categories of goods benefit from a 0 percent preferential rate. These are mostly food products, medicines, fresh plants and animals, gold, essential consumer goods, and printing materials.

But the duty rates vary depending on the product category:

  • Basic foodstuffs and medicines: 0 percent duty;
  • Tobacco products: 100 percent duty; and
  • New furniture and household goods: 5 percent on CIF value for items not manufactured in Kuwait. Other products when manufactured locally in Kuwait face 15-22 percent duty rate; and
  • As of August 2025, travelers are required to declare cash, gold, or jewelry worth more than KWD 3,000 (US$9,814.4) at airports.

Alcohol is prohibited for import or sale due to religious and cultural restrictions, with limited exceptions for certain international organizations and embassies.

Goods originating in GCC countries are generally exempt from customs duties under the customs union framework. Within the GCC framework, goods are taxed only once when they first enter the customs union.

Agro-industrial products are eligible for preference if at least 40 percent of their production value originates in a GCC member state. The same applies to raw materials, semi-finished products, and spare parts used in new industries.

Prohibited and restricted goods for import

Kuwait enforces a strict prohibition list on imported goods. It prohibits import of alcohol, pork and pork products, gambling equipment, narcotics, and politically subversive materials. The goods under restricted list require special permits, such as firearms (Ministry of Interior approval), medicines (Ministry of Health release order), and precious stones or metals (approval from the Ministry of Commerce and Industry).

All imported goods need to comply with Kuwait’s Halal requirements. As described above, products derived from pigs and alcoholic beverages or ingredients are prohibited due to their non-Halal nature.

Import procedures and document requirements

Importers must hold an import license issued by the Ministry of Commerce and Industry and register with the Kuwait Chamber of Commerce and Industry. Licenses are valid for one year and can cover multiple shipments.

Each commercial shipment requires a full set of documents, which must be legalized by the exporting country’s Chamber of Commerce, certified by the Kuwaiti Embassy, and verified by the Kuwait Ministry of Foreign Affairs upon arrival. The documents must also be submitted at least five days before vessel arrival for sea freight.

The most essential documents for imports are:

  • Commercial invoice needs original plus two copies.
  • Certificate of origin needs original plus two copies.
  • Packing list needs original plus three copies.
  • Bill of lading or airway bill needs original copy as proof of carriage.

Failure to provide accurate paperwork can cause delays of days or even weeks which can lead to higher storage and handling costs for your business.

All shipping documents for imports into Kuwait must be prepared in the name of the consignee:

Kuwait Electrical Wiring Accessories Co. W.L.L.
P.O. Box 46476
Fahaheel 64015, Kuwait

Invoice requirements

Invoices must be consistent with other shipping documents. They must include:

  • The consignee’s full name and address;
  • A description of goods with harmonized code and model number for each item, ensuring that numbers on cartons match the invoice and packing list;
  • The invoice value with net unit price after discounts. Discounts must not be shown separately as percentages, and the terms “F.O.C.” or “free of charge” should not be used. Even samples must carry a nominal value;
  • Quantity of goods and total value with currency mark;
  • Manufacturer’s full name and address, trademarks, and country of origin;
  • Mode of shipment, port of export, name of carrier, gross and net weight of cargo (matching the airway bill or bill of lading), and the number of packages;
  • Value terms like ex-factory, Free on Board (FOB), or Cost and Freight (CFR); and
  • Invoice should be legalized by Chamber of Commerce of the exporting country.

Airway bill or bill of lading requirements

The airway bill or bill of lading must specify:

  • Consignee’s full name;
  • Currency mark, number of packages, gross weight, net weight, and volume;
  • A description of goods;
  • Freight value, with freight shown as prepaid for C&F or CFR shipments; and
  • Destination as Shuaiba (preferred) or Shuwaikh, not Free Zone, unless otherwise instructed.

Certificate of origin requirements

The certificate of origin must include:

  • Consignee’s full name and address;
  • Invoice number, description of goods, number of packages, and gross and net weight matching the airway bill or bill of lading;
  • Manufacturer’s full name and address;
  • A statement confirming that the goods are not of Israeli origin;
  • Name of the freight forwarder; and
  • Invoice should be legalized by Chamber of Commerce of the exporting country.

Packing list requirements

The packing list must have:

  • Consignee’s full name and address;
  • Invoice number;
  • Number of packages, details of contents in each package, and packing details;
  • Description of goods with quantities;
  • Manufacturer’s name and address; and
  • Net and gross weight in kilograms and total measurement in cubic centimeters (same as airway bill or bill of lading).

Product-specific standards: the KUCAS system

The Kuwait Conformity Assurance Scheme (KUCAS) is administered by the Public Authority for Industry. Its standards apply to electronics, electrical appliances, toys, automotive products, chemicals, and building materials. KUCAS was introduced in 2006, and it replaced the earlier International Conformity Certification Programme.

The certification process involves three documents:

  • Technical Inspection Report (TIR) is valid for a single shipment;
  • Technical Evaluation Report (TER) is valid for the same duration as the underlying test report (3 years for CB reports, 2 years for others); and
  • Certificate of Conformity (CoC) is mandatory for customs clearance.

Since December 2024, CoCs have been issued in digital format rather than on security paper.

Customs clearance and enforcement

All import declarations must be filed through licensed customs brokers, who are authorized by the Kuwait General Administration of Customs. These brokers maintain offices at all entry points by air, sea, and land.

Clearance times can vary by mode of transport. Air freight shipments are generally processed within two to three working days after arrival, or within two days if documents are provided in advance. Sea freight clearance depends on unpacking and discharge schedules at ports and depots.

Export considerations

Exporting from Kuwait requires a certificate of origin and it is issued only if the product was manufactured locally, the factory and industrial licenses are valid, and an approved invoice is provided. The fees on the certificate of origin are charged in Kuwaiti dinars depending on the invoice value:

models:

Fees on Certificate of Origin for Export from Kuwait
1 KWD for 100 KWD or less US$3.2 for US$327.1 or less
2 KWD from 101 KWD to 500 KWD US$6.5 from US$330.4 to US$1,635.8
3 KWD from 501 KWD to 1,500 KWD US$9.8 from US$1,639 to US$4,907.4
4 KWD from 1,501 KWD to 3,000 KWD US$13 from US$4,910.6 to US$9,814.8
5 KWD from 3,001 KWD to 10,000 KWD US$16.3 from US$9,818.1 to US$32,716
7 KWD from 10,001 KWD to 50,000 KWD US$22.9 from US$32,719.3 to US$163,580.4
14 KWD from 50,001 KWD to 100,000 KWD US$45.8 from US$163,583.7 to US$327,160.9
25 KWD more than 100,000 KWD US$81.7 more than US$327,160.9
Source: Ministry of Commerce and Industry, Kuwait

Exports of used oil, electronic waste, waste paper, glass bottles, and waste plastics are prohibited in Kuwait due to domestic environmental and waste management policies.

Common challenges for importers and exporters

Businesses frequently face delays due to complexity in approvals and document verification. They also face delay and unexpected costs due to incomplete or incorrectly formatted paperwork. This is especially common among firms unfamiliar with Kuwaiti requirements.

For high-value technology shipments, five documents are particularly important:

  • Commercial invoice, which establishes sale details and is used to determine applicable duties and taxes;
  • Bill of lading, which proves carriage and establishes ownership;
  • Certificate of conformity, which confirms compliance with Kuwaiti safety and quality standards;
  • Certificate of origin establishes manufacturing source and ensures tariff accuracy; and
  • Airway bills apply to air shipments as proof of shipment and conditions of transport.

Missing or inaccurate documents can add days or weeks to the clearance process and thereby increase the costs for importers and exporters.

In summary

Kuwait’s customs duty and import-export tax regime depends on the GCC unified tariff, with most goods subject to a 5 percent rate and exemptions for essentials such as food and medicines. Compliance, however, depends not only on tariff schedules but also on documents and product standards like the KUCAS system.

Companies trading with Kuwait can benefit from a profitable and long-term business prospect by close coordination with licensed brokers and export-import professionals.

(KWD 1 = US$3.27)

Read more: Kuwait Introduces Minimum Top-Up Tax for Multinational Enterprises

 

About Us

Middle East Briefing is one of five regional publications under the Asia Briefing brand. It is supported by Dezan Shira & Associates, a pan-Asia, multi-disciplinary professional services firm that assists foreign investors throughout Asia, including through offices in Dubai (UAE), China, India, Vietnam, Singapore, Indonesia, Italy, Germany, and USA. We also have partner firms in Malaysia, Bangladesh, the Philippines, Thailand, and Australia.

For support with establishing a business in the Middle East, or for assistance in analyzing and entering markets elsewhere in Asia, please contact us at dubai@dezshira.com or visit us at www.dezshira.com. To subscribe for content products from the Middle East Briefing, please click here.

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