Answer:
Customs duty rates are established in the Unified Customs Tariff for the GCC States. Customs duties can be either as a percentage of the value of the goods or qualitative (an amount per unit of the goods). Customs duty may be both percentage and specific for the same type of goods (Article 10 Federal Decree No. 15 of 2022 On ratification the Unified Customs System Law of the Gulf Cooperation Council and its Executive Regulations)
Upon import of goods, VAT at the rate of 5% is payable (Article 3 of Federal Decree-Law No. 8 of 2017 on the Value Added Tax)."