The Integrated Customs Tariff represents the unified reference for classifying goods traded across borders. It is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which provides a common language for identifying and coding products in global trade.

Through this system, customs authorities can determine tariff rates, compile accurate trade statistics, and ensure consistency in how goods are categorized worldwide. The system includes over 5,000 commodity groups, covering a broad range of goods and materials.

The Gulf Cooperation Council (GCC) has adopted a unified 12-digit customs structure, designed to enhance economic coordination among member states and ensure greater precision and efficiency in customs classification and tariff application.