Tax advisory for shipping lines, port operators, and maritime services.
International freight — zero-rated. Domestic freight — standard-rated 10%. GCC intra-supply — transitional rules. Container charges — standard-rated. Demurrage — standard-rated. Customs clearance — standard-rated.
Port handling charges — standard-rated. Berthing fees — standard-rated. Pilotage — standard-rated. Stevedoring — standard-rated. Warehousing — standard-rated. Ship chandlery — zero-rated (international vessel supply).
Bunker fuel — zero-rated for international voyages. Ship repair — zero-rated for foreign-flag vessels. Crew provisions — zero-rated for international vessels. Insurance — exempt (marine). Classification surveys — standard-rated.
