GCC Customs Guide: In a major step to strengthen India’s gems and jewellery trade with the Gulf, the Gem & Jewellery Export Promotion Council (GJEPC) has released a comprehensive GCC Customs Guide covering import procedures across six key Gulf markets. The GCC continues to be one of India’s most important export destinations for gems and jewellery. In FY 2024–25, exports to the region stood at approximately $8 billion, accounting for nearly 27% of India’s global shipments from the sector.
The release of the guide comes at a time when exporters are increasingly targeting the Gulf region for growth, supported by strong consumer demand, re-export opportunities, and strategic trade agreements.
GCC CUSTOMS GUIDE: OVERVIEW
The Gulf Cooperation Council (GCC) includes six countries, namely- United Arab Emirates, Saudi Arabia, Qatar, Oman, Bahrain, and Kuwait. And this guide covers all import procedures across all six countries.
All six countries broadly follow a 5% common customs duty on most imported goods, including jewellery. However:
- VAT rates differ.
- Hallmarking rules differ.
- Sales permissions under temporary imports differ.
- Documentation and approvals are country-specific.
GCC CUSTOMS GUIDE: STANDARD IMPORT PROCESS
All countries in the GCC follow a similar structure:
- Classify product
- Confirm HS code
- Confirm CIF value
- Check if Kimberley Process (KP) or hallmarking applies
- Importer setup
- Commercial registration
- Customs code
- Broker appointment
- Prepare documents
- Commercial invoice
- Packing list
- Certificate of origin
- AWB/BL
- Permits (if required)
- Customs declaration
- Submit in country portal (or via broker)
- Pay duty + VAT (if applicable)
- Inspection & release
- Risk-based inspection
- Goods cleared to mainland or free zone
GCC CUSTOMS GUIDE: TAX & DUTIES OF GCC COUNTRIES
United Arab Emirates (UAE)
- Customs duty is generally 5%.
- However, imports from India can attract 0% duty under CEPA, provided a valid Certificate of Origin (COO) is submitted.
- VAT is charged at 5%.
- Duty is often deferred when goods enter through free zones and becomes payable upon entry into the mainland.
Saudi Arabia
- Customs duty is 5%.
- VAT is significantly higher at 15%.
- Only jewellery of 18 karat purity and above is legally permitted for import and sale.
Qatar
- Customs duty is 5%.
- VAT has not yet been introduced.
- Legalization charges may apply based on invoice value.
Oman
- Customs duty is 5%.
- Imports from India may qualify for 0% duty under the applicable Free Trade Agreement, subject to valid origin documentation.
- VAT is charged at 5%.
- Import declarations must be filed through the Bayan customs system.
Bahrain
- Customs duty is 5%.
- VAT is charged at 10%.
- Imported precious metals and jewellery must undergo assay and hallmarking through the Ministry of Industry, Commerce and Tourism (MOIC).
Kuwait
- Customs duty is 5%.
- VAT has not yet been introduced.
- Inspection and stamping (hallmarking) of imported jewellery is mandatory under the supervision of the Ministry of Commerce and Industry (MOCI).
COUNTRY-SPECIFIC KEY RULES
According to the GCC Customs Guide:
United Arab Emirates
- Customs duty: 5% of CIF
- VAT: 5%
- India CEPA benefit: 0% duty (with valid COO)
- Free zones: Duty deferred until mainland entry
- Rough diamonds: Must comply with Kimberley Process
- Hallmarking regulated
- Clearance time: ~1 business day (Dubai)
- ATA Carnet allowed
- Sales allowed with duty + VAT payment
Official authority: Dubai Customs
Saudi Arabia
Handled by Zakat, Tax and Customs Authority (ZATCA)
- Customs duty: 5%
- VAT: 15% (highest in GCC)
- Only 18K and above jewellery allowed
- CITES certificate required
- Hallmarking mandatory
- Online broker authorization required
- Ports: Riyadh, Jeddah, Dammam
- Clearance: 2–3 working days
- ATA Carnet allowed
- Sales NOT allowed under temporary import
Qatar
- Customs duty: 5%
- No VAT
- Legalization charges apply based on invoice value
- Pre-import documentation required
- Rough diamonds: Kimberley Process required
- Assay/purity verification may be required
- Clearance: 1 business day (Doha)
- ATA Carnet allowed
- Sales allowed with duty payment
Oman
- Customs duty: 5%
- India FTA: 0% duty with COO
- VAT: 5%
- Mandatory registration in Bayan system
- Hallmarking required
- Clearance: 1 business day (Muscat)
- ATA Carnet allowed
- Sales NOT allowed under temporary import
Brahrain
- Customs duty: 5%
- VAT: 10%
- Assay & hallmarking via Ministry of Industry & Commerce
- Clearance: 2 business days (Manama)
- ATA Carnet allowed
- Sales allowed with duty + VAT payment
Kuwait
- Customs duty: 5%
- No VAT
- Ministry of Commerce & Industry (MOCI) supervises hallmarking
- Import license required
- Clearance: 2 business days
- ATA Carnet NOT allowed
- TIB allowed
- Sales allowed with duty payment
SPECIAL COMPLIANCE REQUIREMENT
1. Rough Diamonds
- Must comply with Kimberley Process (KP)
- Sealed, tamper-resistant packaging required
2. CITES Certificate
Required for certain gemstones and wildlife-based materials.
3. Hallmarking / Assay
Required in all GCC countries before retail sale:
- Metal fineness must be declared (e.g., 750 / 18K)
- Inspection by accredited authority
- Stamping mandatory
4. Invoice Requirements
Invoices must clearly mention:
- HS code
- Metal purity
- Stone type
- Weight
- CIF value
- Country of origin
With the GCC accounting for over a quarter of India’s global gems and jewellery exports, the release of the GCC Customs Guide comes at a strategically important time for the industry. By consolidating critical information on duties, VAT structures, compliance norms and clearance procedures into a single reference document, GJEPC has equipped exporters with a practical tool to navigate regulatory complexities with greater confidence.
As competition intensifies and margins tighten, structured compliance and efficient shipment planning could prove decisive in strengthening India’s presence across key Gulf markets.
FAQs
1. What is the standard import duty on gems and jewellery in GCC countries?
Most GCC countries broadly follow a 5% import duty regime on gems and jewellery. However, the exact duty may vary depending on the HS code, product category (bullion vs jewellery), and applicable trade agreements.
2. Are there VAT differences across GCC markets?
Yes. VAT rates differ by country:
- UAE – 5%
- Saudi Arabia – 15%
- Oman – 5%
- Bahrain – 10%
- Qatar – No VAT currently
- Kuwait – No VAT currently
Exporters must factor in these variations while calculating landed costs.
3. Are there any duty concessions available for Indian exporters?
Yes. Under the India-UAE CEPA, eligible exports to the UAE may qualify for 0% duty, subject to proper Certificate of Origin (COO). Oman also offers concessional or zero-duty access under applicable Free Trade Agreements, provided origin documentation is correctly submitted.
4. Is hallmarking mandatory in GCC countries?
Yes. All GCC countries require assay and hallmarking of precious metals before retail sale. Jewellery must meet declared purity standards (for example, 18K or above in Saudi Arabia), and inspection is carried out by accredited authorities in each country.
5. What special compliance requirements apply to diamonds and restricted materials?
- Rough diamonds must comply with the Kimberley Process Certification Scheme (KPCS).
- Certain materials may require CITES certification.
- Proper documentation, detailed invoices (including metal fineness, weight, and HS code), and regulatory approvals are essential to avoid shipment delays.
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