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How to import clothing from Pakistan to the Gulf
As of October 2026, the six GCC (Gulf Cooperation Council) countries charge 5% customs duty on most clothing from Pakistan. Duty is charged on the CIF value: the goods plus insurance and freight. Four of them add import VAT on top: 15% in Saudi Arabia, 10% in Bahrain and 5% in the UAE and Oman. Qatar and Kuwait charge no VAT. Saudi Arabia also asks for SABER certificates.
- Duty and VAT by country
- A worked example
- FOB or DDP


















Duty and VAT in each GCC country
These rates are as of October 2026, for clothing made in Pakistan. Customs duty is charged on the CIF (cost, insurance and freight) value, and VAT (value added tax) on that value plus the duty.
| Country | Customs duty | Import VAT |
|---|---|---|
| United Arab Emirates | 5% | 5% |
| Saudi Arabia | 5% on most clothing, higher on some lines | 15% |
| Qatar | 5% | None |
| Kuwait | 5% | None |
| Bahrain | 5% | 10% |
| Oman | 5% | 5% |
Duty and VAT on a USD 10,000 order
Duty comes first. VAT is then charged on the value plus the duty. Customs and broker fees come on top. The example assumes the 5% duty rate applies to your product. Amounts are in US dollars (USD).
- CIF valueUSD 10,000 for the goods, the insurance and the freight
- Customs duty5% of USD 10,000 = USD 500
- VAT is charged onUSD 10,000 + USD 500 = USD 10,500
- Saudi ArabiaVAT at 15% = USD 1,575
- BahrainVAT at 10% = USD 1,050
- UAE or OmanVAT at 5% = USD 525
- Qatar or KuwaitNo VAT

The papers your shipment needs
Your courier or customs broker files them. We prepare the commercial invoice and the packing list for every shipment.
- Commercial invoice: the quantity, description and value of each item, addressed to the importer.
- Packing list: what is in each carton, with the weights.
- Certificate of origin: the paper that shows where the goods were made, stamped by a chamber of commerce there. Ask your broker whether you need one.
- Air waybill: from the courier, with the importer's details. In Saudi Arabia, a business shipment carries the importer's CR (commercial registration) number.
- Saudi Arabia only: the SABER shipment certificate for the shipment.
FOB or DDP for a Gulf order
- Choose DDP for one price to your door, with the duty and VAT paid. It suits first orders and buyers with no freight forwarder.
- Choose FOB (free on board) Karachi if your freight forwarder books the freight from the port of Karachi. You pay the duty and VAT when the goods arrive.
- Saudi orders need the SABER certificates before the goods ship, under either term.
- Compare landed costs, not the prices on the quotes.
Before your first order
- Check your product's tariff code with your customs broker. The code sets the duty rate.
- Make sure your company can import: a UAE trade license or a Saudi CR, for example.
- In Saudi Arabia, start SABER early. The product certificate comes before the goods ship.
- For a Saudi order, send your company's name and CR number with the order. They go on the packaging.
- Count back from your date: shipping, bulk production, then the sample round.
Where these rules come from
Read these before you order, and ask a licensed customs broker to confirm the rates for your products.
- GCC customs duty. Goods from outside the GCC generally pay 5% of the CIF value. PwC tax summaries: UAE, other taxes
- Saudi duty. Saudi Arabia applies the GCC tariff of at least 5%, on the CIF value. trade.gov: Saudi Arabia import tariffs
- Saudi VAT. 15% since July 1, 2020. PwC tax summaries: Saudi Arabia, other taxes
- SABER. The platform, its fees, and who can register products. SABER, the SASO platform
- SABER steps. The importer registers the product, and receives the shipment certificate. trade.gov: Saudi Arabia standards for trade
- Saudi labels. The technical regulation for textile products, second edition, in Arabic. SASO: textile products regulation
- Saudi import papers. The commercial invoice, the bill of lading and the certificate of origin. trade.gov: Saudi Arabia import requirements
- UAE import rules. Who can import, and the papers for each shipment. trade.gov: UAE import requirements
- Dubai small parcels. The customs duty exemption for e-commerce goods worth AED 1,000 or less, from August 3, 2026. Gulf Today, August 5, 2026
- The trade deal. Still waiting for signature on October 8, 2026. Arab News Pakistan, October 8, 2026
This guide explains the rules as of October 2026. It is not legal or customs advice.
Questions buyers ask
What is the customs duty on clothing in the UAE?
As of October 2026, 5% of the CIF value, plus 5% import VAT on the value and the duty. Confirm the rate for your product with your customs broker.
What is the customs duty on clothing in Saudi Arabia?
As of October 2026, 5% on most clothing lines, and higher on some. Import VAT is 15%. Check your product's tariff code with ZATCA (the Zakat, Tax and Customs Authority) or your customs broker.
How much does it cost to import clothing from Pakistan?
Add the price of the goods, the freight and the insurance: that is the CIF value. Add 5% duty on it. Then add VAT on the CIF value plus the duty, where your country charges VAT. Customs and broker fees come on top.
Is there a free trade agreement between Pakistan and the GCC?
Not in force yet. Pakistan and the GCC initialed a free trade agreement on September 28, 2023. On October 8, 2026, it was still waiting for one GCC state's approval before signing. Until it is signed and in force, normal duty rates apply.
Do I need a license to import clothing for my business?
Yes. In the Gulf, a registered business imports the goods: in the UAE, a company with a trade license, and in Saudi Arabia, a company with a commercial registration (CR).
Do small parcels pay duty in Dubai?
From August 3, 2026, Dubai Customs exempts cross-border e-commerce goods worth 1,000 UAE dirhams (AED) or less from customs duty, for companies registered for it. VAT still applies. Ask your customs broker whether your shipment qualifies.
How do I ship clothing from Pakistan to the UAE?
By air courier, such as DHL, FedEx or UPS, door to door, or as air or sea freight through a forwarder. We ship Gulf orders by air courier and confirm the shipping time to your city with your quote.
Can the seller pay the duty and VAT for me?
Yes, under DDP (delivered duty paid). The price then covers the trip to your door with the duty and VAT paid. We quote DDP to all six GCC countries, and FOB Karachi too.
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Send it to us on WhatsApp, or copy it into an email to contact@sharknits.com.
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What happens next
- We reply within 24 hours with questions.
- We quote each style, FOB Karachi or DDP to your door.
- We make a sample. Bulk starts when you approve it.
contact@sharknits.com · +1 647 501 5424
Sharknits is a custom clothing manufacturer for brands in the US and the Gulf, with factories in Lahore and Sialkot and a U.S. corporate office near Chicago.