The Sudan has a liberal trade policy, although it restricts imports of some goods considered competitive with those produced locally. The customs tariff applies to goods from all countries except Egypt and Jordan, which receive preferential treatment.
Most tariff rates are ad valorem and range from zero to 1,100%. Export duty is 10% on cotton and gum arabic and 5% for all other items. Specific rates are applied mostly to alcoholic beverages and tobacco. Commodities not included in the tariff schedule are dutiable at 40% ad valorem. Also levied are guay dues, royalties, a consumption tax of 10%, and a 10% defense tax. An additional tax of 5% to 150% is imposed on a list of 122 items. The average tariff rate in 1999, as determined by the IMF, was 19.3%. The customs service is known to be extremely corrupt. In 1997, the United States implemented a trade embargo on Sudan because of terrorist activities.