RESTRICTED

WORLD TRADE

WT/ACC/YEM/11
23 May 2006

ORGANIZATION

(06-2476)

Original: English

Working Party on the

Accession of Yemen

ACCESSION OF YEMEN
Provisional List of Duties, Charges, and Fees
The following submission, dated 12 May 2006, is being circulated at the request of the
Delegation of the Republic of Yemen.
_______________

In an endeavour to ensure transparency, the Delegation of the Republic of Yemen has

attached the following lists without prejudice to the WTO provisions legal basis:
-

Other duties and charges on imports;

Fees on domestic and imported products; and
Fees and charges for services rendered on imports and exports.

List of Other Duties and Charges on Imports

HS Code
24.02

Note:

Description
Cigarettes.

Duty/ charge
1 YR per pack.

Packages entering by
land, sea, or air ports.

1 YR per package.

Packages entering by
land- or sea-ports.

10 YR per package.

Packages entering by
air ports.

20 YR per package.

Customs declaration
form.

100 YR for each form.

Purpose
A financial resource to contribute to
"Illiteracy Eradication and Adult
Learning Agency" that aims at,
inter alia, eradicating illiteracy and
providing opportunities for adult
education.
A financial resource to contribute to the
"Heritage and Cultural Development
Fund" which aims at, inter alia,
contributing to the cultural
development, documenting and
maintaining heritage through different
programs, projects and activities.

Legal Reference
Law No. (28) of 1998 on Illiteracy
Eradication and Adult Learning.

Law No. (11) of 2002 on the Establishment

of Heritage and Cultural Development Fund.

A financial resource collected by the

governorates aiming at funding
economic and social plans and projects.

Cabinet Decision No. (283) of 2001 on

specification of local fees in implementation
of Article (123) of Local Authority Law
No. (4) of 2000.

A financial resource collected by the

governorates aiming at funding
economic and social plans and projects.

A financial resource contributing to the

"Handicapped and Rehabilitation Fund"
which aims at, inter alia, funding
programs, projects and activities in
favour of the handicapped.

Cabinet Decision No. (283) of 2001 on

specification of local fees in implementation
of Article (123) of Local Authority Law
No. (4) of 2000.
Law No. (2) of 2002 regarding Handicapped
Care and Rehabilitation Fund.

The exchange rate for 1.00 US$ is almost equivalent to 195.00 YR in May 2006.

WT/ACC/YEM/11
Page 2

List of Fees on Domestic and Imported Products

1

HS Code
04.01-04
20.09
22.01

Description
Milk.
Juices.
Water, soft drinks.

Fees
1 YR per box or carton.

24.02

Cigarettes.

5 YR per 10 packs.

5 YR per pack.

5 YR per pack.

5 YR per 10 packs.

Purpose
A financial resource for the "Heritage
and Cultural Development Fund" which
aims at, inter alia, contributing to the
cultural development, documenting and
maintaining heritage through many
different programs, projects and
activities.
A financial resource for the "Heritage
and Cultural Development Fund" which
aims at, inter alia, contributing to the
cultural development, documenting and
maintaining heritage through many
different programs, projects and
activities.

Legal Reference
Law No. (11) of 2002 on the Establishment
of Heritage and Cultural Development Fund.

Law No. (11) of 2002 on the Establishment

of Heritage and Cultural Development Fund.

A financial resource to the "Youth

Fund" aiming at, inter alia, supporting
sports of the youth, programs and
activities and contributing to the
construction of sports facilities.

Law No. (36) of 1999 on the amendment of

Article (11) of law (10) of 1996 regarding the
Establishment of Youth Fund.

A financial resource to the

"Handicapped and Rehabilitation Fund"
which aims at, inter alia, funding
programs, projects and activities for
rehabilitating and caring about the
handicapped.

Law No. (2) of 2002 on Handicapped Care

and Rehabilitation Fund.

Fees for cleaning and maintaining cities.

Cabinet Decision No. (167) of 1999 on the

specification of cleaning fees and
improvements stated in Article (11) of Law
No. (20) of 1999 regarding the establishment
City Improvement and Cleaning Fund.

WT/ACC/YEM/11
Page 3

HS Code
25.23

Note:

10.01
10.06
11.01

Description
Cement.

Parcels or cartons.

Basic food
commodities.

Fees
1 YR for each cement bag.

Purpose
A financial resource to the "Heritage
and Cultural Development Fund" which
aims at, inte alia, contributing to the
cultural development, documenting and
maintaining heritage through different
programs, projects and activities.

Legal Reference
Law No. (11) of 2002 on the Establishment
of Heritage and Cultural Development Fund.

5 YR per cement bag of

50kg.

A financial resource to the "Youth

Fund" aiming at, inter alia, supporting
sports for the young, programs and
activities and contributing to the
construction of sports facilities.

Law No. (36) of 1999 on the amendment of

Article (11) of law (10) of 1996 regarding the
Establishment of Youth Fund.

10 YR per cement bag

(50kg).

Fees for Cleaning and Maintaining

cities.

5 YR per parcel or carton

(Note that collection of
fees on imports takes place
at the time of issuing a
letter of credit.
5 YR per bag.

Fees for cleaning and maintaining cities.

Fees for cleaning and maintaining cities.

Cabinet Decision No. (167) of 1999 on the

specification of cleaning fees and
improvements stated in Article (11) of Law
No. (20) of 1999 regarding the establishment
City Improvement and Cleaning Fund.
Cabinet Decision No. (167) of 1999 on the
specification of cleaning fees and
improvements stated in Article (11) of Law
No. (20) of 1999 regarding the establishment
City Improvement and Cleaning Fund.
Cabinet Decision No. (167) of 1999 on the
specification of cleaning fees and
improvements stated in Article (11) of Law
No. (20) of 1999 regarding the establishment
City Improvement and Cleaning Fund.

The exchange rate for 1.00 US$ is almost equivalent to 195.00 YR in May 2006.

WT/ACC/YEM/11
Page 4

List of Fees and Charges for Services Rendered on Imports and Exports
I.
S/N
1

HS Code
A.

Products covered in
Chapter 02.00

B.

C.
01.02
01.04
Products covered in
chapter
04.07-08
01.06.39
03.01.10
23.09.10
2

Fees and Charges for Services Rendered on Imports

Description
Feedstuff inputs for animal health:
- Ingredients for feedstuff (cereals, soya, etc.).
- Concentrations and additives of feedstuff
- Drugs, vaccines, antiseptics, etc.
Meat of animal and poultry
- Chilled meat.
- Frozen meat.
Live animals, edible eggs and eggs for hatching:
- Bovine animals and camels.
- Sheep and goats.
- Chicken one day old for breeding.
- Chicken one day old for hatching.
- Eggs for hatching.
- Eggs.
- Ornamental fish and birds put up for trading.
-

Dog or cat food

Plant consignment.

Fee
30 YR per ton.
50 YR per ton.
1% of the value of the
invoice.

Purpose
Fees for quarantine
services.

Legal Reference
Law No. 17/2004 on
Protection and Regulation
of Animal Resources.

Fees for import license.

Law No. 32/1999 on Plant

Quarantine.
Law No. 40/1992 on
Regulation of Possession
of Weapons and
Ammunitions and Trading
thereof.
Law No. 25/1999 on
Regulation of Pesticides
Circulation.
Decision of the Minister
of Agriculture
No. 43/2005 on Fees for
Services of Registration
and Examination of Seeds
and Agricultural
Fertilizers.

400 YR per ton.

500 YR per ton.

120 YR for each animal.

70 YR for each animal.
3 YR for each chicken.
5 YR for each chicken.
1 YR per egg.
2 YR per egg.
2% of the value of the
invoice.
1% of the value of the
invoice.
Two per thousand of the
importation value.
2% of the value of
importation.

Explosives and Fireworks.

38.08

Pesticides.

Two per thousand of the

importation value.

Fees for import license.

Chapter 31

Fertilizers.

3,000 YR for each permit.

Determined according to
the cost of each item.

Fees for import license

Fees for lab. exam.

Fees for import license.

WT/ACC/YEM/11
Page 5

Products covered in
Chapter 06.00
36.01-04

HS Code
Included in chapter 12

Included in
chapter 49

Included in
chapter 37

Description
Seeds.

Artistic and literary works

(Books, movie films, video cassettes, CDs, DVDs,
audio-visual, literary materials).

Included in
chapter 85

Animal wealth.

Fee
3,000 YR for each license.
3,000 YR

Purpose
Fees for import license
Fees for lab. exams.

5,000 YR

10,000 YR

10,000 YR

5,000 YR

1,000 YR for each

license.
1,000 YR for each
certificate.

1% for each
importation
application.

Drugs and medical appliances.

Fees for import

license for
publications and
stationery.
Fees for import
license of cinema
films and their
distribution.
Fees for import
license for video
films and cassettes
and their
distribution.
Fees for import
license for audio
tapes and CDs and
their distribution.
Fees for import
license.
Fees for the issue of
veterinary
certificate.
Fees for import
license.

Legal Reference
Decision of the Minister
of Agriculture
No. 43/2005 on Fees for
Services of Registration
and Examination of Seeds
and Agricultural
Fertilizers.
Decision of the Minister
of Culture and Tourism
No. 76/1994 on the Issue
of Permit Fees for Printing
and Publishing Houses,
Cinema, and Stores of
Publications Display.

Law No. 17/2004 on

Regulation and Protection
of Animal Resources.

Republican Decree
No. 44/1971 on the
Establishment of the
Supreme Board of Drugs
and Medical Appliances.

WT/ACC/YEM/11
Page 6

S/N
6

S/N
10

HS Code

Description
Goods in warehouses.

Fee
3% of the value of
warehoused goods.

Purpose
Fees for warehouse
supervision.

11

Goods subject to accredited standards.

One per thousand of the

value of consignment
(minimum YR 10,000maximum YR 200,000).

Fees to issue assessment

certificates.

12

Customs declarations (all forms).

Publication fees.

Overtime form.
Customs declaration for vehicles.

60 YR for each
customs declaration.
60 YR for each form.
500 YR for each
customs declaration.

WT/ACC/YEM/11
Page 7

Legal Reference
Customs Law
No. 14/1990.
Decision of VicePrime Minister,
Minister of Finance,
No. 399/2002 on
Standardization of
Supervision fees
Specified for Private
and Real
Warehouses.
Decision of the
Minister of Industry
and Trade
No. 2/2003 on the
Regulations of
Conformity
Assessment of Goods
and Enterprises to
Accredited
Standards.
Customs Law
No. 14/1990.
Decision of the
Minister of Finance
No. 182/1994 on
Amendment to
Decision
No. 302/1990
concerning the
determination of the
value of certain
prints related to
customs paper
process and
procedures of their
collection.

HS Code
A.

Description
Parcels placed in warehouses and stores:
- Parcel weighing 50kg or less.
-

B.

Parcels placed in yards of customs and free zones

as follows:
- Parcel weighing 50kg or less.
-

C.

**

**

D.

Parcel weighing more than 50kg.

Parcel weighing more than 50kg.

Fees of storing, porting, insuring the parcels

placed on customs yards and free zone yards per
ton or less than a ton
The goods pointed out previously are exempted
from fees of storing, porting and insuring for the
first week of their arrival.
These fees are doubled starting from the third
week onward provided that the fees do not exceed
half the value of the goods when they are released
from customs.
Fees of wrapping, packing and sealing of parcels
as follows:
- Lead-sealing a parcel;
- Lead-sealing pallets; and
- Lead-sealing a car.

Fee
15 YR per parcel a week or
less than a week.
20 YR per parcel a week or
less than a week.

5 YR per parcel a week or

less than a week.
10 YR per ton or part of ton
a week or less than a week.
100 YR per parcel a week
or less than a week.

10 YR per parcel.
50 YR per pallet.
200 YR per car.

Purpose
Service fees

Legal Reference
Customs Law
No. 14/1990
Decision of the
Minister of Finance
No. 347/1990 on
determination of
services fees on
goods placed in
yards, warehouses,
stores, and free zones
managed by the
Customs Authority.

WT/ACC/YEM/11
Page 8

S/N
13

S/N
14

HS Code

Description
Seaports (upon a request from the party concerned)
- Loading or unloading goods onto/off ships
outside working hours except for wheat.
- Clearing goods after 2:00 pm until 6:00 pm.
-

Clearing goods after 6:00 pm until 10:00 pm.

Clearing goods after 10:00 pm until 8:00 am

15

Goods sent out of the dock not within the

working hours.
Airports (clearing goods not within working hours upon
the request of the party concerned)
- 1-300 cartons
- 300-400 cartons
- 400 cartons or more
- Per special flight (charter)
- Per cleared common flight (passengers +
goods)
Land ports and transportation points (clearing goods not
within working hours, upon the request of the party
concerned)
- Vehicles (trailers)
- Heavy trucks
- Big trucks
- Pick-up trucks
- Trucks loaded with goods of government
tenders
Vehicles temporarily entering the country belonging to
non-residents

Fee

Purpose
Fees for overtime work

100 YR per ton.

200 YR per hour/ for each
employee.
250 YR per hour/ for each
employee.
300 YR per hour/ for each
employee.
100 YR per truck.

Legal Reference
Customs Law
No. 14/1990.
Decision of the
Minister of Finance
No. 342/ 1991
regarding the
determination of
overtime value taken
from the owners of
goods.

1,500 YR
2,000 YR
2,500 YR
5,000 YR
2,500 YR

2,500 YR
2,000 YR
1,500 YR
300 YR
100 YR
200 Saudi Riyals (SR) or
equivalent in foreign
currency and 100 SR for
any further renewal

Service fees

WT/ACC/YEM/11
Page 9

Customs Law
No. 14/1990
Decision of the
Minister of Finance
No. 19/2000
pertaining to
Amendment to
Decision
No. 92/1999 on
Payment of Services
Fees on Vehicles

HS Code

Description
Customs Declaration.

Fee
2,000 YR
1,000 YR

Note:

The exchange rate for 1.00 US$ is almost equivalent to 195.00 YR in May 2006.

Purpose
Fees for each
damaged/ lost
customs
declaration.
Fees for each
clarification of a
customs
declaration.

Legal Reference
Customs Law
No. 14/1990.
Decision of the
Minister of Finance
No. 111/1996 on
Payment of Services
Fees for Obtaining
customs documents
for lost or damaged
data (clarification of
data for a customs
declaration).

WT/ACC/YEM/11
Page 10

S/N
16

II.
S/N

Fees and Charges for Services Rendered on Exports

Description
Exports of fish and sea products.

Fee
1% of the value of bank
credit or cable wire
transfer.

Purpose
Fees for marketing
services.

Products covered in
chapters 03.00 and
16.00

38.08

8.50 YR per kg
3.50 YR per kg
4.0 YR per kg
2.50 YR per kg
3.50 YR per kg
1.0 YR per kg
1.0 YR per kg
1.50 YR per kg
0.50 YR per kg
2.50 YR per kg
12.0 YR per kg
12.0 YR per kg
0.50 YR per kg
0.50 YR per kg
0.50 YR per kg
0.50 YR per kg
0.50 YR per kg
Two per thousand (2/1000)
of the value of exportation.

Fees for services of

examining and controlling
the quality of Yemens fish
products in order to issue
health certificate.

Tails of rocky lobster.

Rocky lobster in full, frozen.
Living lobster.
Deep water lobster.
Coastal shrimps.
Deep water shrimps.
Squid.
Fresh fish.
Frozen fish.
Fillets of fresh and frozen fish.
Fins of shark.
Trepang.
Harica and yareeka fish.
Mince of fish.
Crabs.
Haneed.
Dried fish.
Plant pesticides.

Goods subject to accredited standards.

1000 YR, providing that

the product must be
registered at the Yemeni
Standardization,
Metrology, and Quality
Control Organization
(YSMO), and the
enterprise making such
production should have a
certificate to practice good
manufacturing.

Fees for the issuance of

conformity certificate.

Note:

The exchange rate for 1.00 US$ is almost equivalent to 195.00 YR in May 2006.

__________

Fees for export license.

Legal Reference
Law No. 2/2006 on
Regulation of Fishing,
Exploiting and Protecting
Aquatic Organisms.
Decision of the Minister
of Fishery No. 9/2005 on
Determination of Fees for
the Issue of Health
Certificates per each
shipment of fish and
marine organisms to be
exported.

Law No. 25/1999 on

Regulation of Plant
Pesticides Circulation.
Decision of the Minister
of Industry and Trade
No. 2/2003 on the
Regulations of
Conformity Assessment
of Goods and Enterprises
to Accredited Standards.

WT/ACC/YEM/11
Page 11

HS Code
Products covered in
chapters 03.00 and
16.00