Tax advisory for shipping lines, port operations, and logistics companies.
International freight transport is zero-rated. Ancillary cargo services follow the main supply. Demurrage and detention charges — supply of services standard-rated. Port handling charges standard-rated.
Fuel supplied to international vessels is zero-rated (export of goods). Fuel for domestic operations is standard-rated. Documentation requirements for zero-rating are stringent.
Intermediary services — agent or principal analysis. Cross-border freight coordination. Customs brokerage fees. Warehousing and distribution center operations.
Khalifa Bin Salman Port operators. Container handling, vessel services, and port authority fees.
Third-party logistics (3PL) and supply chain management. Warehousing, distribution, and last-mile delivery.
Technical and crew management. Ship registration and flagging. P&I insurance and maritime contracts.
ASRY and private yards. Drydock services, repair, and conversion. Capital goods and equipment imports.
