I totally agree with Reem, the Middle East is highly multicultural, thus focusing on a culture-related aspect in commercials might not be a very good idea. Whereas humor, or music are both universal.
What do you mean by producing a commercial? The production or creative ideas?
If question is about production, then it is matter of voice-over and packshot adaptation.
If you are asking about creative ideas, I would say that creative ideas for TV commercials come after market and consumer research, done by advertising agency's strategist or related department. Various focus groups and surveys are made before an agency's Creative Director decides what can be done to communicate different consumer groups in one region. So, it is depends on a product, type of service your are promoting. For some products, one commercial can be enough and sometimes you need different videos for each country.
