Syria's Decree 188 of 2026 Amends the Customs Tariff Schedule
Syrian President Ahmad al-Sharaa issued Decree 188 of 2026, amending parts of the harmonized customs tariff schedule originally adopted under Decree 110 of 2026. The changes cover item descriptions, tariff codes, duty rates and application conditions.
Key points
- Decree 188 of 2026 amends Syria's harmonized customs tariff schedule.
- Amendments cover item descriptions, tariff codes, duty rates and application terms.
- The decree modifies the schedule adopted under Decree 110 of 2026.
- Details of amended items and direction of duty changes remain unpublished.
What Is Decree 188 of 2026 and What Does It Change?
President Ahmad al-Sharaa has issued Legislative Decree No. 188 of 2026, amending parts of Syria's harmonized customs tariff schedule, the master document that sets import and export duties on goods crossing the country's borders. The original schedule was adopted earlier in 2026 under Decree No. 110.
The amendment touches four dimensions of the tariff schedule: how goods are described and classified, the harmonized codes assigned to them, the customs duty rates applied, and the practical conditions under which those duties are enforced. For context, Syria — like most countries — uses the harmonized system to classify traded goods and assign each category a duty rate.
- Revised descriptions of tariff line items
- Updated harmonized commodity codes
- Adjusted customs duty rates on selected items
- Changed application conditions for duties
How Decree 188 Relates to Decree 110 of 2026
The current tariff schedule traces back to Decree No. 110 of 2026, which established the harmonized customs tariff as the unified reference for levying duties on cross-border goods. Months later, the authorities found reason to revise parts of it, producing Decree 188.
The quick succession of amendments within the same year signals that Syrian customs policy is under continuous review, whether to keep pace with international classification changes or to fix practical problems that emerged while applying the earlier schedule.
What Does This Mean for Syrians and for Traders?
Although it may appear technical, the decree matters to ordinary Syrians because customs duties feed into the final price of nearly every imported good — from food staples to car parts, appliances and industrial materials. Any rise or fall in duty rates eventually passes through to market prices.
For merchants and importers, the changes to descriptions and codes mean they must review how their goods are classified at customs. A tariff line they relied on may now carry a different name, code or rate, so updating customs registration data before future shipments is advisable.
What Has Not Yet Been Announced?
As of publication, the detailed text of the amendments has not been released, and the direction of the duty rates remains unclear — whether they rise on some goods or fall on others. The specific product categories covered by the amendment have not been identified either.
Authorities typically publish the full decree text and amended tariff table later, and clarity is expected for importers and the public once the details are circulated to border crossings and customs offices.
Frequently asked questions
What is Syria's Decree 188 of 2026?
It is a decree issued by President Ahmad al-Sharaa amending parts of Syria's harmonized customs tariff schedule, which was adopted under Decree 110 of 2026. The amendments cover item descriptions, tariff codes, duty rates and the conditions for applying them.
Did customs duties increase in Syria under Decree 188?
The direction of the duty changes is not yet known. The announcement so far only confirms that the decree amends descriptions, codes, rates and application terms of certain tariff lines, without publishing the detailed table of affected items.
What is the difference between Decree 110 and Decree 188?
Decree 110 of 2026 established the original harmonized customs tariff schedule. Decree 188, issued later the same year, amends parts of that schedule regarding descriptions, coding, duty rates and application conditions.
Who is affected by the customs tariff changes?
Importers, exporters and customs clearance agents are directly affected, since a changed code or duty rate alters import costs and clearance procedures. The changes can also gradually affect retail prices of imported goods for ordinary consumers.
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