Trade, Customs & Supply Chain across borders

Sources for the worked example

Each statement is numbered to the source it was checked against. We use official sources where we can, and each statement says whether it was checked against an official or a secondary source. Sources last checked on 19 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.

1. The standard customs duty rate is 5% of the CIF value, except for alcohol (50%) and cigarettes, tobacco and their substitutes (100%), with details in the GCC Common Customs Tariff. Stated by Dubai Customs for imports into Dubai; the rates derive from the GCC Common Customs Tariff applied at UAE first points of entry. Specific goods may carry exemptions or different rates.

   Dubai Customs — Dubai Customs Services Guide 2025 · FAQ on duty rates; Appendix E · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

   Reused from market guide claim ae-trade-g01.

2. The customs value of goods imported into Dubai is based on their CIF value according to the Common Customs Law of the GCC States. Dubai; the Common Customs Law applies across the GCC.

   Dubai Customs — Dubai Customs Services Guide 2025 · FAQ on customs valuation · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

   Reused from market guide claim ae-trade-g02.

3. The India-UAE Comprehensive Economic Partnership Agreement came into force on 1 May 2022. Bilateral agreement between India and the UAE, signed in February 2022.

   Ministry of Commerce and Industry, Department of Commerce (Lok Sabha) — Lok Sabha Unstarred Question No. 305, answered on 22 July 2025 · Answer to part (a) · In force from 1 May 2022 · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

4. Under the India-UAE CEPA, India receives preferential access to the UAE on over 97% of tariff lines, which account for 99% of Indian exports to the UAE by value. Preferential access may mean elimination or reduction of the duty, and some lines are phased. The agreement covers 11,908 Indian and 7,581 UAE tariff lines. The rate for a specific product must be checked in the UAE schedule.

   Ministry of Commerce and Industry, Department of Commerce (Lok Sabha) — Lok Sabha Unstarred Question No. 305, answered on 22 July 2025 · Answer to part (d) · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

5. The DGFT's common digital platform gives single-point access to certificates of origin for all free trade and preferential trade agreements, for all issuing agencies and products. Preferential certificates of origin. Non-preferential certificates are filed through the eCoO 2.0 portal. Central system.

   Directorate General of Foreign Trade (DGFT), Ministry of Commerce and Industry — Common Digital Platform for Certificates of Origin · Home page · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

   Reused from market guide claim in-trade-g05.

6. The standard VAT rate is 5%. Federal. Zero-rated and exempt supplies apply under the VAT law and executive regulation.

   Federal Tax Authority — Registration for VAT · VAT calculator labelled 'VAT 5% (AED)' · Checked 18 October 2026 · Checked against an official source · Not yet professionally reviewed

   The FTA page shows the 5% rate through its VAT calculator rather than in a statement of law. The rate is set by Federal Decree-Law No. 8 of 2017, which could not yet be checked here. Reused from market guide claim ae-tax-012.

7. The Ministry of Industry and Advanced Technology provides the digital services to register for and issue certificates of conformity with technical requirements, and to register and designate conformity assessment bodies. Federal. The ministry links national accreditation to Cabinet Decision No. 35 of 2015 on the UAE Control System. Which products need a certificate depends on the applicable technical regulation.

   Ministry of Industry and Advanced Technology (MoIAT) — About MoIAT · E-Services: conformity services; Programs: national accreditation · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

   Reused from market guide claim ae-trade-g09.

8. Saudi Arabia applies the GCC common external tariff of at least 5% to most goods imported from outside the GCC. Goods of non-GCC origin; higher rates apply to selected products and some goods are duty-free.

   US International Trade Administration — Saudi Arabia Country Commercial Guide: Import Tariffs · Import Tariffs · Checked 19 October 2026 · Checked against a secondary source · Not yet professionally reviewed

   Secondary (foreign government) source, last published 11 May 2026; ZATCA's tariff and customs law pages could not yet be checked (content loads dynamically). Reused from market guide claim sa-trade-g01.

9. Importers must present a commercial invoice, a bill of lading and a certificate of origin, and shipping documents from the United States are authenticated by US chambers of commerce. Commercial imports; product registrations with the relevant authority may also be required.

   US International Trade Administration — Saudi Arabia Country Commercial Guide: Import Requirements and Documentation · Import Requirements and Documentation · Checked 19 October 2026 · Checked against a secondary source · Not yet professionally reviewed

   Secondary (foreign government) source; authentication practice for other countries of export was not confirmed. Reused from market guide claim sa-trade-g10.

10. Import VAT at the standard rate of 15% applies to goods imported into Saudi Arabia, and services received from non-residents are subject to the reverse-charge mechanism. VAT on imports and imported services.

    Zakat, Tax and Customs Authority (ZATCA) — Guideline for Regional Headquarters in KSA, Second Version, May 2026 · Section 4.3 VAT · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

    The guideline states the reverse charge on imported services and the 15% standard rate; collection mechanics at the border were not confirmed on the ZATCA imports guideline, which could not yet be checked. Reused from market guide claim sa-trade-001.

11. Commercial imports need a SABER shipment certificate, which requires the product to be registered and either a product conformity certificate registered or a self-declaration issued. Commercial products; the certificate is issued after review by SABER's technical team.

    Saudi Standards, Metrology and Quality Organization (SASO) – SABER — Shipment certificate for commercial products (importers) · Steps; Requirements · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

    Reused from market guide claim sa-trade-g15.

12. SABER lists a fee of SAR 350 (excluding VAT) for a shipment certificate, valid for 90 days, and SAR 500 (excluding VAT) for registering a product conformity certificate. Platform fees shown by SABER; certification body charges are separate and were not confirmed.

    Saudi Standards, Metrology and Quality Organization (SASO) – SABER — SABER home page · Services and fees · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

    The importer shipment-certificate page also states SAR 350 excluding VAT and 90 days' validity. Reused from market guide claim sa-trade-g16.

13. The UK Global Tariff applies to goods imported into the UK unless an exception applies, such as a preferential trade agreement. Countries without a UK trade agreement (for example China, Thailand and Brazil) trade on WTO most-favoured-nation terms. Rates are looked up in the UK Trade Tariff.

    Department for Business and Trade — Trading under WTO rules · UK Global Tariff · Checked 18 October 2026 · Checked against an official source · Not yet professionally reviewed

    Reused from market guide claim gb-trade-001.

14. The United Kingdom-India free trade agreement, covering goods and services, was signed on 24 July 2025 and entered into force on 15 July 2026. Bilateral agreement.

    World Trade Organization, Regional Trade Agreements Database — United Kingdom - India (RTA card) · Summary · In force from 15 July 2026 · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

    Reused from market guide claim in-trade-g08.

15. Under the UK-India trade agreement, the UK eliminates tariffs on 99% of Indian goods, with sensitive sectors such as sugar, milled rice, pork, chicken and eggs excluded from liberalisation. UK imports of goods originating in India. Staging for individual lines is not set out in the summary; the rate for a commodity code must be checked in the UK tariff.

    Department for Business and Trade (GOV.UK) — UK-India trade deal: conclusion summary · Section 4.1, Trade in goods · In force from 15 July 2026 · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

16. To qualify as originating under the UK-India agreement, a product must be wholly obtained or significantly transformed through processing in the UK or India. Product-specific rules, tolerances and cumulation are in the rules of origin chapter and annexes, which could not yet be checked.

    Department for Business and Trade (GOV.UK) — UK-India trade deal: conclusion summary · Section 4.2, Rules of origin · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

17. Origin declarations used to claim a UK preferential rate of duty must be presented to HMRC within 2 years of the date the goods were imported. Proof types include origin declarations (also called invoice declarations or statements on origin), EUR1 or EUR-MED movement certificates and importer's knowledge where the agreement allows. Validity otherwise depends on the agreement and type of proof.

    HM Revenue & Customs (GOV.UK) — Get proof of origin for your goods · Origin declarations · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

18. The standard VAT rate is 20%, with a 5% reduced rate and a 0% rate for items such as most food and children's clothes. Some supplies, such as financial and property transactions, are exempt.

    GOV.UK — VAT rates · VAT rates table · Checked 18 October 2026 · Checked against an official source · Not yet professionally reviewed

    Reused from market guide claim gb-tax-007.

19. UK import VAT is charged on the customs value plus incidental expenses up to the goods' first destination in the UK, plus customs duty and any excise duty or other import charges except VAT itself. UK imports. Royalties and licence fees and prompt-payment discounts still available at import can be left out of the VAT value.

    HM Revenue & Customs (GOV.UK) — Working out the VAT value using the customs value of the imported goods · Items to add to the customs value · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

20. Great Britain continues to recognise the CE marking alongside or instead of the UKCA marking for many manufactured goods under the Product Safety and Metrology (Amendment) Regulations 2024. Sector-specific rules apply to construction products, medical devices, marine equipment, rail products, cableways, transportable pressure equipment and uncrewed aircraft systems. Until 31 December 2027 the UKCA marking may be placed on a label or accompanying document. Qualifying Northern Ireland goods may be sold in Great Britain with CE or CE and UKNI markings.

    Department for Business and Trade (Office for Product Safety and Standards) — Placing UKCA or CE marked products on the market in Great Britain · Overview; using the UKCA marking · Checked 18 October 2026 · Checked against an official source · Not yet professionally reviewed

    The page does not state whether CE recognition is indefinite for every product regime. Reused from market guide claim gb-trade-004.

21. No person may make any import into or export from India except under an Importer-Exporter Code (IEC) granted by the DGFT. Applies to proprietorships, partnerships, LLPs, companies, trusts, HUFs and societies. Exemptions, if any, were not confirmed. Central rule.

    Directorate General of Foreign Trade (DGFT), Ministry of Commerce and Industry — DGFT online services portal (home page) · IEC services · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

    Reused from market guide claim in-trade-g01.

22. Since GST was introduced, the IEC number is the same as the business's PAN, although the DGFT still issues the IEC separately. Central rule.

    Directorate General of Foreign Trade (DGFT), Ministry of Commerce and Industry — DGFT online services portal (home page) · IEC services · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

    Reused from market guide claim in-trade-g02.

23. Any business using Dubai Customs services must register and obtain a Dubai Customs business code based on its trade licence, supplying a trade licence copy and the authorised person's passport and Emirates ID copies; the published fee is AED 100. Dubai Customs. Other emirates run their own customs registration (Abu Dhabi through its TAMM portal). A separate renewal service exists; validity is not stated.

    Dubai Customs — Dubai Customs Services Guide 2025 · Request Business Registration; FAQ · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

    Reused from market guide claim ae-trade-g03.

24. Importers and exporters register on ZATCA's FASAH platform to start import and export activity, using their commercial registration number and ID number. Commercial importers and exporters.

    Zakat, Tax and Customs Authority (ZATCA) — Customs Journey · Registration of New Importer or Exporter · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

    Reused from market guide claim sa-trade-g07.

25. Importers must complete the customs declaration on the FASAH platform at least 48 hours before the shipment arrives at the port of entry. Commercial imports.

    US International Trade Administration — Saudi Arabia Country Commercial Guide: Import Requirements and Documentation · Import Requirements and Documentation · Checked 19 October 2026 · Checked against a secondary source · Not yet professionally reviewed

    Secondary (foreign government) source; ZATCA's clearance guidance could not yet be checked. Reused from market guide claim sa-trade-g09.

26. An HMRC Advance Origin Ruling on the origin of goods imported into or exported from Great Britain is legally binding in the UK and valid for 3 years from the date of issue. Applicants need an EORI number starting GB. Protection applies while production arrangements relevant to the origin rules remain unchanged. Northern Ireland movements use a Binding Origin Information decision instead.

    HM Revenue & Customs (GOV.UK) — Apply for an Advance Origin Ruling · Guidance page · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed

27. Under UK Method 1, costs of transport, insurance, loading and handling connected with delivering the goods to the UK border must be added to the price, while delivery charges beyond the border may be deducted if shown separately. UK imports valued under Method 1.

    HM Revenue & Customs (GOV.UK) — Valuing imported goods using Method 1 (transaction value) · Costs to add and costs to deduct · Checked 19 October 2026 · Checked against an official source · Not yet professionally reviewed