The UAE applies the GCC common customs regime. Most imports pay duty of 5% of the CIF value, with 50% on alcohol and 100% on tobacco, and valuation follows the GCC Common Customs Law. Importers register with the customs authority of the emirate where they clear goods. Goods in designated free zones are held duty-free as foreign goods, and restricted products need prior approval from the competent ministry or authority. The UAE is party to GCC trade agreements with EFTA and Singapore and has signed bilateral Comprehensive Economic Partnership Agreements, starting with India in 2022.
GCC customs regime and duty rates
Customs duty is charged under the GCC Common Customs Tariff at a standard 5% of the CIF value (cost, insurance and freight), with 50% on alcohol and 100% on cigarettes, tobacco and their substitutes. Customs value is based on CIF value under the Common Customs Law of the GCC States. Since January 2015 all GCC first points of entry have applied a unified guide to customs procedures.
Customs duty is separate from VAT on imports, so landed cost should allow for both. Check the tariff line for each product, since specific goods may carry exemptions or different rates.1234
Registration and clearance
Customs is administered at emirate level. In Dubai any business using customs services must obtain a Dubai Customs business code based on its trade licence, supplying the licence and the authorised person's passport and Emirates ID; the published fee is AED 100. Under the GCC unified procedures, proof of the importer's commercial activity is needed to obtain a customs code. Abu Dhabi runs its own registration, so a business clearing goods in more than one emirate should register with each authority it uses.
A Dubai import declaration is supported by the invoice, packing list, certificate of origin and any permit from the authority that restricts the goods, and supporting documents must be lodged within 30 days. Certified traders can apply to the UAE Authorised Economic Operator programme, which offers reduced inspection rates and faster clearance under mutual recognition arrangements.5678
Free zones and the mainland market
Under GCC unified procedures, goods can be stored in designated free zones without paying customs duty and are treated as foreign goods while there. Duty and import VAT generally arise when goods leave the free zone for the mainland. Free zone companies cannot trade directly in the mainland market unless they establish an onshore presence.
This makes the choice of structure a trade question as well as a corporate one: a business serving mainly UAE customers often needs a mainland entity or distributor, while a regional distribution and re-export business can operate from a free zone.69
Restricted goods, conformity and export controls
Restricted goods need prior approval from the competent authority before import or export. Examples are the Ministry of Industry and Advanced Technology for vehicles, tobacco and e-cigarettes, the Ministry of Health and Prevention for medicines and the telecoms regulator for communication devices. Plants and plant products fall under federal agricultural quarantine law. Some goods are prohibited outright.
The Ministry of Industry and Advanced Technology registers and issues certificates of conformity with technical requirements and designates conformity assessment bodies; whether a product needs a certificate depends on the technical regulation for that product. Chemicals usable in chemical weapons need approval from the Executive Office for Control and Non-Proliferation, and radioactive and nuclear-related items need approval from the Federal Authority for Nuclear Regulation.10111213
Trade agreements
As a GCC member the UAE is party to the EFTA-GCC Free Trade Agreement, in force since 1 July 2014, and the GCC-Singapore Free Trade Agreement signed in 2008, which covers goods, rules of origin, customs procedures, services and government procurement. The UAE signed its first bilateral Comprehensive Economic Partnership Agreement, with India, on 18 February 2022, and the Ministry of Economy and Tourism also lists CEPAs with Indonesia, Türkiye, Cambodia and Georgia.
Preferential duty applies only if goods meet the agreement's rules of origin and carry the right proof of origin, so confirm that the agreement is in force for the goods and route concerned before pricing on preferential rates.141516
How it works, step by step
- Obtain a commercial licence that permits import or export activity.17Mainland licensing authority or free zone authority
- Register with the emirate customs authority and obtain a customs code.56Dubai Customs, Abu Dhabi Customs or the relevant emirate customs authority
- Obtain any permit or conformity certificate the goods need from the competent authority.101312For example MoIAT, Ministry of Health and Prevention, TDRA, Executive Office for Control and Non-Proliferation
- File the customs declaration with invoice, packing list, certificate of origin and permits, and pay duty and import VAT.71Emirate customs authority; Federal Tax Authority for VAT
No timings or fees are shown unless an official source states them.
Documents usually needed
- Commercial licence permitting import or export activity
- Customs client registration (customs code) with the emirate customs authority
- Commercial invoice, packing list, certificate of origin and bill of lading or airway bill
- Permits or conformity certificates for restricted goods
- Proof of origin meeting the rules of the trade agreement being claimed
Common mistakes
- Selling from a free zone directly to mainland customers without an onshore presence.
- Shipping restricted goods such as medicines, vehicles, communication devices or plants before obtaining the competent authority's approval.
- Assuming free zone storage removes all customs and VAT obligations once goods enter the mainland.
- Registering with only one emirate's customs authority when goods will be cleared through another.
- Pricing on preferential CEPA or FTA rates before confirming the agreement is in force and the goods meet its origin rules.
When the business crosses borders
- Origin rules under trade agreements determine whether goods qualify for preferential duty; documentation should be planned before shipping.
- Re-exports through UAE free zones remain subject to the export control and sanctions rules of the countries where goods originate, and UAE approval is needed for controlled chemicals and nuclear-related items.
- Because the UAE applies the GCC common tariff and unified procedures, goods entering through a UAE first point of entry are handled under rules shared with other GCC states.
Questions businesses ask
What customs duty applies to imports into the UAE?
Generally 5% of the CIF value under the GCC Common Customs Tariff, with 50% on alcohol and 100% on tobacco products. VAT on imports applies separately.118
Can a free zone company sell goods to mainland customers?
Not directly in most cases; it generally needs an onshore presence. Goods in a designated free zone are treated as foreign goods, so duty and import formalities apply when they move into the mainland.96
Which trade agreements can UAE exporters and importers use?
GCC agreements such as the EFTA-GCC agreement (in force since 1 July 2014) and the GCC-Singapore agreement, plus the UAE's bilateral CEPAs starting with India (signed 18 February 2022). Confirm entry into force and origin rules for each.141516
What this guide does not yet confirm
These points need checking with a qualified local professional in the United Arab Emirates before you rely on them.
- Entry-into-force dates of the UAE's bilateral CEPAs (including India) and the full list in force were not shown on the Ministry page and were not confirmed.
- The entry-into-force date of the GCC-Singapore FTA was not confirmed.
- The GCC Common Customs Law text and the UAE instrument applying it could not yet be checked directly; duty rates and valuation are confirmed from Dubai Customs.
- The strategic goods export control law (reported as Federal Decree-Law No. 43 of 2021) and the UAE Control List could not yet be checked; only the authorities for controlled chemicals and nuclear items are confirmed.
- The name and scope of MoIAT's product conformity scheme (for example which products need a certificate or quality mark) were not confirmed.
- Abu Dhabi and other emirates' customs registration requirements and fees could not yet be checked.
Sources and review status
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.
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.
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.
The GCC Unified Guide of Customs Procedures at First Points of Entry has applied at all GCC first points of entry since January 2015. GCC-wide, including all UAE first points of entry.
VAT registration is mandatory when taxable supplies and imports exceed AED 375,000 in the previous 12 months or are expected to exceed it in the next 30 days, and voluntary registration is available above AED 187,500. Federal. The mandatory threshold does not apply to non-resident businesses, which must register regardless of value when they make taxable supplies in the UAE. Supplies within designated zones follow special rules.
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.
Under the GCC unified customs procedures, goods may be stored in designated free zones without paying customs duties and are treated as foreign goods while stored in or moving to and from free zones. GCC unified procedures (code 0304). The same guide requires proof of the importer's commercial activity to obtain a customs code (code 01).
A Dubai customs declaration is supported by the invoice, packing list, certificate of origin and any permit required from the authority that restricts the goods. Dubai Customs, Submit Customs Declaration service. Documents must be lodged within a maximum of 30 days, with a late fee per day.
The UAE Authorised Economic Operator programme, launched in October 2016, is a voluntary security and compliance programme based on WCO standards, and mutual recognition benefits include reduced inspection rates and faster clearance of imports. Federal programme presented on the Abu Dhabi Customs site; the page reports more than 133 certified companies as of Q1 2025. Eligibility criteria could not yet be checked.
Free zone companies have generally benefited from customs exemptions but cannot trade directly in the mainland market unless they establish an onshore presence. Non-financial free zones. Free zone rules and mainland distribution arrangements vary.
Secondary source, which describes the position as historical. The customs treatment of free zone to mainland movements was not confirmed on a customs authority page (dubaicustoms.gov.ae could not yet be checked).
Restricted goods need prior approval from the competent authority before import or export, for example the Ministry of Industry and Advanced Technology for vehicles, tobacco and e-cigarettes, the Ministry of Health and Prevention for medicines, and the Telecommunications and Digital Government Regulatory Authority for communication devices. Restrictions arise under the GCC Common Customs Law and UAE laws; food imports into Abu Dhabi need approval from the Abu Dhabi Agriculture and Food Safety Authority. Prohibited goods (such as narcotics, gambling machines and hazardous waste) cannot be imported or exported.
Imports and exports of plants, plant products and related consignments are controlled under the Federal Law concerning Agricultural Quarantine. Federal; applies at all UAE entry points. Issued in 1979, in force from 1 July 1979, last updated 13 January 1992 according to the legislation platform.
Food, plant and animal imports also require approvals from federal and emirate food safety authorities, which were not reviewed here.
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.
Imports and exports of chemicals usable in chemical weapons need approval from the Executive Office for Control and Non-Proliferation, and radioactive materials and nuclear-related items need approval from the Federal Authority for Nuclear Regulation. Federal authorities named on the customs restricted goods list. The strategic goods control law and the UAE Control List could not yet be checked.
The EFTA-GCC Free Trade Agreement was signed on 22 June 2009 and entered into force on 1 July 2014. GCC states including the UAE and the EFTA states (Iceland, Liechtenstein, Norway, Switzerland). A UAE side letter excludes the energy resources sector.
Official intergovernmental source. The Ministry of Economy and Tourism page confirms the signature date but not entry into force.
The GCC-Singapore Free Trade Agreement, signed in Doha on 15 December 2008, covers trade in goods, rules of origin, customs procedures, trade in services and government procurement. GCC states including the UAE, and Singapore.
The page does not give the entry-into-force date.
The UAE signed its first bilateral Comprehensive Economic Partnership Agreement, with India, on 18 February 2022, and the Ministry's CEPA page also lists CEPAs with Indonesia, Türkiye, Cambodia and Georgia. Federal. The page does not state which agreements are in force.
In-force dates were not shown on the page (the timeline is an image). Confirm entry into force and rules of origin for each agreement before relying on preferential rates.
A foreign investor needs a company licence from the relevant federal or emirate authority for a mainland business, or from the free zone authority for a free zone business. Emirate economic departments (for example in Dubai and Abu Dhabi) issue mainland trade licences; each free zone authority licenses entities in its zone.
Secondary source.
The standard VAT rate is 5%. Federal. Zero-rated and exempt supplies apply under the VAT law and executive regulation.
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.
Questions on this topic
15 statements on customs, trade agreements and product rules in the United Arab Emirates
