All goods imported into Qatar are subject to customs duties, based on a percentage of the value of the goods (typically 5%), or a per unit basis. The value of goods is calculated according to the Regulations under the Customs and Ports Law.

A licensed industrial facility enjoys several customs exemptions on:
•    Goods of national origin that were previously exported and returned.
•    Foreign goods that are proven to have been re-exported and returned within one year from the date of re-exportation.
•    Goods that have been exported temporarily either for completion of their manufacture or for repair are subject to duties based on the additional changes resulting from the completion or repair and as determined by the customs department’s director.
•    Semi-finished and packaging materials directly needed for industrial production.
•    Machinery, equipment, spare parts, and raw materials.
•    Annual customs exemption on raw materials of factories (on a yearly basis and according to a specified quantity).