Tariff & Non-Tariff Barriers

Tariff System
Jordan uses the Harmonized Commodity Description and Coding System of tariff classification. Most imports are subject to tariffs and import taxes, although industrial raw materials, as well as capital equipment imported by licensed industrial projects are exempt. Import tariffs range between 0 percent and 30 percent on most commodities.

Ad Valorem duties: Ad Valorem duties are assessed on the basis of the C.I.F. value, i.e. the cost of the goods in the country of origin on the day of clearance plus insurance and freight costs.

Customs valuation: customs department of Jordan applies WTO valuation code system, which is based on the transaction value, and it is compatible with the international norms and standards.

The customs law stipulates that the value of the goods, if stated in foreign currency, should be converted to Dinars at the rate set by the Central Bank on the date of customs declaration. In the absence of the required documentation, customs officers may determine the value of imported goods, as stated in the WTO valuation methods.

General sales tax: generally, goods are subject to13 percent sales tax (there are some materials exempted from GST).

Advance rulings: customs department provides advance rulings on customs classification of goods.

Non-Tariff Controls
The Ministry of Industry and Trade applies automated and non-automated import export licenses that are compatible with WTO requirements.

For further information, please contact:
The Customs Department
P.O. Box 90
Amman - Jordan
Tel: +962 6 4623186 / 88
Fax: +962 6 4647791
E-Mail: customs@customs.gov.jo
URL: http://www.customs.gov.jo