Goods imported into Syria are subject to a customs duty and "unified" tax. Rates are progressive and, as of 2002, range from 1% to 250% depending on the government's view of the necessity for the products. Food and industrial raw materials carry low rates while luxury goods, such as automobiles, have rates of 150–250%. The unified tax is a surcharge on all imported goods and ranges from 6% to 35%. The tax helps to support the military, schools, and municipalities.
Syria has free trade agreements with Bahrain, Kuwait, Iraq, Jordan, Lebanon, Qatar, Sudan, Sa'udi Arabia, and the United Arab Emirates. Trade agreements with Libya, Morocco, Oman, and Tunisia are in negotiations. There is a single-column tariff modified by trade and transit agreements with other Arab League states, under which member countries are granted preferential duties on some products and duty-free entry for others. Syria accepts the Arab League boycott of Israel.