Customs Law No. 14 of 1990 and its amendments by Law No. 12 of 2010.

This Law, comprising 288 articles organized into 20 Chapters, applies to Yemen's customs territory, governing all goods entering or leaving the country, while allowing designated free zones to be wholly or partially exempt from customs regulations. The Law provides the comprehensive legal framework governing customs administration, trade facilitation, and the control of goods entering and leaving the country. It defines the scope and powers of customs authorities, regulates the application and collection of customs duties and taxes, and establishes rules for tariff classification, valuation, and determination of the origin of goods. The Law sets procedures for imports, exports, and the movement of goods by different means of transport, requiring proper declarations, documentation, inspection, and compliance with customs requirements. It also addresses restrictions and prohibitions on certain goods, including measures related to licensing, trade protection, intellectual property, and product standards. In addition, it promotes the modernization and simplification of customs procedures through electronic systems, risk-based controls, and streamlined clearance processes. The Law further provides the regulatory framework for special customs arrangements, including free zones, where goods may benefit from specific exemptions and simplified procedures while remaining subject to customs oversight.