UAE – Kuwait

Kuwait International Airport and Ali Al Salem Air Base are the primary airports, with cargo capacities focusing on advanced terminal operations and specialized freight. Major seaports include Shuwaikh Port, Shuaiba Port, and Mina Al Ahmadi Port, offering facilities geared towards bulk cargo and petrochemical exports, with strategic locations enhancing connectivity. 

Required documents for imports into Kuwait include the Commercial Invoice, Certificate of Origin, Packing List, Bill of Lading/Airway Bill, Import License, Customs Declaration, Insurance Certificate, and Health and Safety Certificates where applicable. 

Kuwait imposes a standard 5% customs duty on most imports, adhering to the GCC unified tariff system, and currently does not implement VAT, though there are discussions about its potential adoption. The UAE typically charges customs duties between 5% and 15% for most goods and applies a 5% VAT along with specific excise taxes on products like tobacco and sugary drinks. 

Restricted or licensed goods include alcohol and alcoholic beverages, pork products, pharmaceuticals, chemical substances, military equipment, religious materials, used vehicles over 5 years old, and tobacco products. Importing these items requires specific licenses or adheres to restrictions based on the nature of the goods. 

Kuwait’s top exports include crude oil and petroleum products, fertilizers, chemicals, fish and seafood, and textiles and fabrics. The UAE’s primary exports are petroleum products, gold and precious metals, aluminum and related products, plastics and polymers, and dates and agricultural products.