Yemen Customs Information

The only international body of Customs law that contains a specific chapter binding states to facilitate the work of intergovernmental and non-governmental organizations in implementing humanitarian assistance is the revised Kyoto Convention on the Simplification and Harmonization of Customs Procedures (with its Annex J-5 on the Special Procedure for Relief Material).

Furthermore Yemen has neither signed nor ratified the Tampere Convention on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations or the Convention on Assistance in the Case of a Nuclear Accident or Radiological Emergency.

The WTO helps trade flow smoothly, freely, fairly and predictably”. Its roles are:

• Acting as a forum for trade negotiations
• Administering trade agreements
• Settling trade disputes
• Reviewing national trade policies
• Assisting developing countries in trade policy issues, through technical assistance and training programmes
• Cooperating with other international organizations

More information can be found at the Website of the WTO and at the Website of the Customs Authority of Yemen

Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link below: 

4.1 Yemen Government Contact List

For further information on entry point contacts, please select the following document:

Yemen Customs Information Additional Information

Note: The information provided in the attached documents, which has been taken from the old DLCA, does not match the structure of the new LCA and is therefore provided separately.

Emergency Response:

[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government.  When this occurs, there is usually a streamlined process to import goods duty and tax free.]

In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones

Exemption Regular Regime (Non-Emergency Response): 

[Note: This section should contain information on the usual duties & taxes exemption regime during non-emergency times, when there is no declared state of emergency and no streamlines process (e.g. regular importations/development/etc.).]

National Customs Legislation and Regime

The Customs Department of Yemen takes their guidance from decrees set out by relevant ministries. • As such, all humanitarian aid is free from any tax and customs duties as per decree number 216 dated 5/12/2005 and from decree number 285 from 2007, both established by the Ministry of Finance. The Custom Department is under the auspices of the Ministry of Finance. • Note: Despite the above decrees, Aden Port has been known to introduce new rules which are not applicable for humanitarian aid consignments.

Exemption Certificate Application Procedure: 

Tax exemption applications for cargo used in humanitarian projects are processed by the Ministry of Planning and International Cooperation. Goods for office use, staffs personal effects and emergency shipments are processed by the Ministry of Foreign Affairs.
The exemption procedures are the same for INGO's and UN agencies.

Exemption Certificate Document Requirements

Customs Clearance

General Information

The website of the Yemen Customs Authority contains an abundance of additional information on exemption procedures, all customs procedures, Yemeni customs laws, tariffs etc. Website of the Custom Authority of Yemen

Customs Clearance Document Requirements

Transit Regime

Note: The USD figure was derived on 20-Aug-08 using an exchange rate of 1 USD = 199.000 YER.

However, the Government follows the international transit procedures, except that they stipulate that the shipping and commercial documents should very clearly indicate the word "Transhipment".
Customs Authorities do not allow transhipment within the same area of ports. For example, transhipment between ports within the free zone in Aden is prohibited.

Ordinary Transit:
Goods may be transported on all roads appointed by the Customs Authority subject to a signed undertaking and bank guarantee.
Detailed declaration and inspection of the goods as required for goods entering for free circulation will apply.

Special Transit:
Such transit requires transportation by means of rail or by licensed transport companies along routes determined by the Customs Authority.
Detailed declaration is not required, a brief statement and overall inspection will suffice.