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16 July 2026

Qatar issues decree updating Integrated Customs Tariff

  • Qatar has issued Decree No. (31) of 2026, which amends the 2024 Gulf Cooperation Council (GCC) Integrated Customs Tariff by modifying existing tariff headings and subheadings, adding new tariff subheadings and deleting certain tariff lines. The decree was published in the Official Gazette on 25 June 2026.
  • The amendments are based on decisions adopted by the GCC Customs Union Authority to implement updates to the Harmonized Commodity Description and Coding System nomenclature and the GCC Integrated Customs Tariff, ensuring alignment with GCC customs developments.
  • The revised tariff schedule includes changes to Harmonized System classifications and descriptions across a wide range of product categories. Certain amendments also affect products that may be subject to excise tax.
  • The amended tariff provisions entered into force on 1 January 2026 and form part of Qatar's ongoing implementation of excise tax under the tiered volumetric model and broader customs modernization efforts.
  • Businesses should review the schedules attached to the decree, identify affected products, update customs classification and compliance processes and assess any customs duty and import procedure implications arising from the revised tariff framework.
 

Executive summary

On 25 June 2026, Qatar published in the Official Gazette Decree No. (31) of 2026 Concerning the Amendment of the Integrated Customs Tariff (Decree). The Decree amends the Gulf Cooperation Council (GCC) Integrated Customs Tariff implemented under Decree No. (98) of 2024 and introduces a range of changes to the tariff schedule, including amendments to existing tariff headings and subheadings, the addition of new tariff subheadings and the deletion of certain tariff lines.

These amendments were introduced pursuant to decisions adopted by the GCC Customs Union Authority to implement updates to the Harmonized System (HS) nomenclature and the GCC Integrated Customs Tariff. The revised tariff schedule entered into force on 1 January 2026.

The changes encompass amendments to tariff classifications and HS descriptions, as well as updates affecting a broad range of imported products. A review of the amended schedules indicates that a proportion of the HS code changes relate to products subject to excise tax following the issuance of Law No. (2) of 2026, which amended Excise Tax Law No. (25) of 2018.

The amendments align Qatar's customs framework with GCC customs decisions, and developments relating to the HS and the GCC Integrated Customs Tariff.

Detailed discussion

Qatar's Integrated Customs Tariff is based on the GCC Integrated Customs Tariff and the Harmonized Commodity Description and Coding System (HS). The June 2026 decree has been issued within the framework of Qatar's customs legislation, including Customs Law No. (40) of 2002, as amended, and Law No. (41) of 2002 concerning customs duties and exemptions.

The changes encompass amendments to tariff classifications and HS descriptions, the introduction of new tariff subheadings and revision of certain tariff lines affecting a broad range of imported products. The amendments extend across multiple HS chapters covering chemicals, plastics, metals, machinery, electrical equipment, vehicles, precision instruments, food products, beverages and other commercial and noncommercial goods. Certain amendments affect products that may be subject to excise tax. The schedules also include amendments affecting dairy products and dairy spreads, including distinctions based on milk fat and sugar content, as well as sweetened beverages and concentrates differentiated according to sugar-content thresholds. The schedules further introduce new tariff lines carrying a customs duty rate of 5% and removing certain previously existing tariff classifications.

The Decree reflects decisions adopted at the GCC level by the Customs Union Authority and the Financial and Economic Cooperation Committee to implement amendments to the HS nomenclature and the GCC Integrated Customs Tariff.

Implications

The amendments introduced by the Decree require businesses to assess the impact of the revised tariff classifications on their products and ensure that customs declarations continue to reflect the correct HS codes and tariff headings. Companies may need to update their internal classification databases, customs master data and trade compliance records to align with the amended tariff schedules.

As the changes are driven by GCC Customs Union decisions, businesses operating across the GCC should also monitor similar developments in other member states to maintain consistency in customs compliance. Affected businesses should also review the schedules attached to the Decree, identify affected products, assess any customs duty and import procedure implications and coordinate with customs brokers and compliance teams for ongoing compliance with the updated tariff framework.

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Contact Information

For additional information concerning this Alert, please contact:

EY Consulting LLC, Doha

EY Consulting LLC, Dubai

Ernst & Young Professional Services (Professional LLC), Riyadh

Ernst & Young Professional Services (Professional LLC), Jeddah

Ernst & Young LLP (United States), Middle East Tax Desk, New York

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

Document ID: 2026-1531

 
 

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