Yemen Tariff 2026: Stay Compliant, Reduce Costs

Yemen's import duty structure is primarily based on the Harmonized System (HS) and utilizes a tiered tariff approach to regulate trade and generate fiscal revenue. Most imported goods are subject to ad valorem duties calculated on the Cost, Insurance, and Freight (CIF) value. For SME importers, navigating this landscape requires careful classification, as rates can vary significantly depending on the essential nature of the product.

• Ad Valorem Duty: This is the primary tax levied as a percentage of the total CIF value of the imported merchandise.
• Specific Duty: These are fixed charges applied per unit, weight, or volume for specific commodities regardless of their value.
• Compound Duty: A combination of both ad valorem and specific rates, typically applied to luxury items or sensitive agricultural products.
• Section 301: This is a US-specific trade enforcement tool and does not exist within the Yemeni customs legal framework.
• Antidumping Duties: Measures intended to protect domestic industry from foreign goods sold below fair market value, though enforcement is currently limited.
• Excise Tax: A consumption tax applied to specific goods such as tobacco, sugary beverages, and petroleum products.
• MPF: The Merchandise Processing Fee is unique to US Customs and is not a component of Yemeni import costs.
• HMF: The Harbor Maintenance Fee is a US port charge and is not applicable to shipments entering Yemeni ports.