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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

Agreements / Conventions Description

Ratified by Country?

(Yes / No)

WCO (World Customs Organization) member

Yes, Jul1993

Annex J-5 Revised Kyoto Convention

Yes, Oct2011

OCHA Model Agreement

No

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)

No

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)

Yemen is an observer government of the World Trade Organization (WTO).

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.

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

A memorandum of understanding or basic agreement between the respective agency and the government needs to be established and should stipulate the tax exempt status of the agency. Subsequent operational documents can be more specifying detail; "from the agreed point of delivery all expenses, including inter alia the cost of import duties, taxes, levies, as well as harbour, wharfage, warehousing, lighterage, landing, sorting and similar dues, including specifically all formalities and expenses relating to legalization of shipping documents and other certificates, will be paid or waived by the government"

Non Governmental Organizations

A memorandum of understanding or basic agreement between the respective organisation and the government needs to be established and should stipulate the tax exempt status of the organisation.

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.

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

  • Tax and Duties exemption application form
  • Airway bill / Bill of Lading
  • Invoice
  • Packing list
  • Certificate of origin
  • Fumigation Certificate
  • Phytosanitary Certificate
  • Radiation Certificate

Process to be followed (step by step or flowchart)

 The application for a duties and taxes exemption may be obtained by an exemption clearing agent and it is issued by the Ministry of Finance.

The procedure is as follows:

  1. Receive the shipment’s Original Bill of Lading, attached with Original Supporting Documents.
  2.  Complete the provided exemption forms.
    There are two different sets of forms, depending on the type of import:
    1. The first set, which is for aid consignments. This is filled by the implementing partner and goes to Ministry of Planning and International. Cooperation for further processing (continue from step 3).
    2. The second set of forms, which is for office equipment and employee personal effects. This goes to the Ministry of Foreign Affairs with a covering letter from the particular agency. Afterwards, it is sent to the custom office for the finalization of the procedures and is returned after approximately one week. Then the approval is sent to the seaport or airport and the goods are cleared.
  3. From the Ministry of Planning and International Cooperation, the forms are sent to the ministry relevant to the type of goods and the project.
  4. From the relevant ministry, the forms go to the Ministry of Finance. From here, it is the Minister who sends an exemption letter to the customs authority.

For a Health and Education projects the exemption clearance is processed through the Ministry of Planning and International Cooperation. The total process takes approximately 1-2 week

Exemption Certificate Document Requirements

Duties and Taxes Exemption Certificate Document Requirements (by commodity)

 

Food

NFI

(Shelter, WASH, Education)

Medicines

Vehicles

&

Spare Parts

Staff

& Office Supplies

Telecoms Equipment

Invoice

Yes, Original, CIF Value Certificate

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

AWB/BL/Other Transport Documents

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Donation/Non-Commercial Certificates

Yes 1 Copy

Yes 1 Copy

Yes 1 Copy

Yes 1 Copy

Yes 1 Copy

Yes 1 Copy

Packing Lists

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Other Documents

Certificate of Origin

Fumigation Certificate

Phytosanitary Certificate

Radiation Certificate

Health Certificate

Certificate of Origin

Certificate of Origin

Certificate of Origin

Certificate of Origin

Certificate of Origin

Additional Notes

See Yemen Customs Information Additional Information

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 Information

Document Requirements

See details in matrix below.

Embargoes

None

Prohibited Items

Weapons, ammunition, credit cards, cash money, materials offensive to Islam, pork and pork additives, alcohol, liquor.

General Restrictions

Dangerous goods, cash and cash equivalent, negotiables, materials offensive to Islam, pork and pork additives.

Customs Clearance Document Requirements

Customs Clearance Document Requirements (by commodity)

 

Food

NFI

(Shelter, WASH, Education)

Medicines

Vehicles

&

Spare Parts

Staff

& Office Supplies

Telecoms Equipment

D&T Exemption Certificate

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Invoice

Yes, Original, CIF Value Certificate

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

AWB/BL/Other Transport Documents

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Donation/Non-Commercial Certificates

1 copy

1 copy

1 copy

1 copy

1 copy

1 copy

Packing Lists

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Phytosanitary Certificate

Yes, Original

No

No

No

No

No

Other Documents

Certificate of Origin

Fumigation Certificate

Radiation Certificate

Health Certificate

Certificate of Origin

Certificate of Origin

Certificate of Origin

Certificate of Origin

Certificate of Origin

Additional Notes

See Yemen Customs Information Additional Information

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.