🇦🇪 United Arab Emirates · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Quick answer
UAE imports and exports go through the Federal Customs Authority and the emirate customs bodies (e.g. Dubai Customs). You need a valid trade licence and a customs importer/client code, classify goods under the GCC Common Customs Tariff (mostly 5% duty), and pay 5% VAT on imports. Free-zone goods are treated as outside the customs territory.
Customs are administered at the emirate level (e.g. Dubai Customs, Abu Dhabi Customs) and coordinated federally. Importers need a customs client/importer code linked to a valid trade licence.
- An importer/customs code linked to a trade licence is required to clear goods.
- The UAE applies the GCC common external tariff, commonly 5% on many goods.
- Free-zone imports for re-export can benefit from duty suspension.
Step-by-step
- 1
Get a trade licence and customs code
Hold a valid trade licence and register for an importer/customs client code with the relevant emirate customs (e.g. Dubai Customs).
- 2
Classify goods and check duty
Classify goods under the GCC Common Customs Tariff; most goods carry 5% duty, with some exempt and higher rates on items like tobacco and alcohol.
- 3
Check restrictions and permits
Check whether goods are restricted or prohibited and need approval from the relevant authority.
- 4
Handle duty and VAT
Pay the customs duty and 5% import VAT; VAT on imports is generally accounted for through the FTA's system by registered businesses.
- 5
Declare and clear
Lodge the customs declaration through the emirate system (e.g. Mirsal 2 in Dubai) with the invoice, packing list and bill of lading or air waybill.
- 6
Use free zones and resolve disputes
Consider free zones for bonded storage and re-export, and use customs review channels for disputes.
Checklist
- Valid trade licence + importer/customs client code
- GCC Common Customs Tariff classification (mostly 5%)
- Restricted/prohibited goods permits
- Customs duty + 5% import VAT
- Declaration via emirate system (e.g. Mirsal 2)
- Invoice, packing list, B/L or AWB
- Free-zone bonded option
- Customs review route
Official authorities
- Dubai Customs
Emirate-level customs (example).
- The UAE Government Portal (u.ae) — Trade
Official guidance on trade and customs.
Frequently asked questions
What duty applies in the UAE?
The GCC Common Customs Tariff, generally 5% on the CIF value, with exemptions and higher rates for specific goods.
How are free zones treated?
Goods in a UAE free zone are treated as outside the customs territory; duty applies only when goods enter the mainland.
Is there VAT on imports?
Yes — 5% VAT applies to imported goods, usually accounted for by VAT-registered importers through the Federal Tax Authority.
Official-information aggregation, not legal advice. Always verify on the authority's own site.
Government portals
- The UAE Government Portal — Official UAE government portal — services, visas, residency
- Federal Authority for Identity & Citizenship (ICP) — Entry permits, residence visas, Golden Visa, Emirates ID
- Federal Tax Authority (FTA) — VAT and corporate-tax registration and filing
- Ministry of Economy — Company registration, business licensing, foreign investment