Importing into the UAE and Dubai rests on three things: a customs business code for the importer, an electronic customs declaration (in Dubai, filed through Dubai Customs' Mirsal 2 system on the Dubai Trade portal), and two charges at the border: customs duty, which for most goods outside the GCC is 5% of the CIF value, and VAT at 5%. Alcohol and tobacco are charged at far higher duty rates, a few goods are restricted or prohibited, and goods held in a free zone can stay outside both duty and, in some cases, import VAT until they move onto the mainland. This guide covers each piece as of October 2026. For the wider picture of choosing a partner in the city, see our Dubai freight forwarder guide, and for a specific lane, our India to UAE shipping guide.
How UAE customs is organised: federal rules, emirate-level clearance
The UAE is part of the GCC customs union, which began on 1 January 2003. The Federal Authority for Identity, Citizenship, Customs and Port Security (ICP) describes the union as applying a common external tariff of 5% to foreign goods entering from outside it, under the GCC Common (Unified) Customs Law. Duty is collected at the first point of entry into the union, and ICP notes that a destination state can collect the difference where a protective duty applies.
In practice, each emirate runs its own customs administration (Dubai Customs, Abu Dhabi Customs, Sharjah Customs and so on). Goods landing at Jebel Ali are cleared with Dubai Customs; the same goods landing at Khalifa Port are cleared in Abu Dhabi. The duty rate and VAT are common, but forms, fees and portals differ, so check the customs site for the port where your goods will land.
Customs duty: the 5% rate and what differs
The UAE government portal (u.ae, page marked as updated 14 September 2026) states that tariffs in the country range from 0 to 5 per cent, and that Dubai charges 5% on the CIF value (cost, freight and insurance) except for alcohol and tobacco. Dubai Customs' own service guide (version 9, 2025) repeats this: 5% of CIF, with 50% duty payable on alcohol and 100% on cigarettes, tobacco and manufactured tobacco substitutes.
| Item | What the official pages say |
|---|---|
| General duty rate | 5% of CIF value for most goods from outside the GCC (u.ae; Dubai Customs service guide 2025) |
| Alcohol | 50% (Dubai Customs service guide 2025); also a restricted good needing the controlling authority's approval |
| Cigarettes and tobacco | 100% (Dubai Customs; ICP), plus excise tax under the GCC rules |
| Goods in transit to other GCC states | Not charged the 5% (Sharjah Customs, u.ae) |
| Exempt goods | ICP refers to an approved schedule of 417 exempt goods plus exemptions under the Unified Customs Law (check the current schedule) |
| GCC-origin goods | Treated as local if at least 40% of the raw materials are of GCC origin (Sharjah Customs, u.ae) |
Two cautions. First, if you buy on FOB or EXW terms, the freight and insurance you pay separately still form part of the value duty is charged on. See Incoterms 2020 and the customs valuation guide. Dubai Customs says the transaction value method is the principal method, and the importer declares the value with the supporting invoice.
Second, the rate for your product depends on its tariff code, so classification comes first. The UAE uses the Harmonized System, whose first six digits are the same everywhere, with GCC and national extensions added beyond that. ICP's Central Customs Tariff System offers a commodity search, a duty estimator and a list of restricted and prohibited goods; its text is inconsistent about how many digits the national tariff uses, so rely on the lookup for your product. Our HS code guide covers classification.
Customs business code: who needs one and how Dubai issues it
Dubai Customs says any business that uses its services must register and obtain a customs business code (also called a customs client code; consultancies and logistics blogs often call it the importer code or the "Mirsal 2 code", and these appear to be the same registration). The service guide describes the registration as a service that takes one working day, costs AED 100, and asks for a copy of the trade licence, a copy of the authorised person's passport and an Emirates ID copy. Fees change, so confirm the current figure before applying.
The code is tied to a trade licence (mainland or free zone), so make sure the licence covers import activity first. Dubai Customs also says a licence holder submits the right declaration type for goods arriving from the rest of the world, GCC countries, Dubai free zones or customs warehouses.
Mirsal 2: Dubai's electronic declaration system
Mirsal 2 is the electronic customs declaration system developed by Dubai Customs and reached through the Dubai Trade portal. Dubai Customs' service guide lists "Submit Customs Declaration" as the service, with fees that vary by declaration type and channel (the 2025 guide shows AED 15 to AED 100 for an import declaration, with a small additional knowledge and innovation fee on services of AED 50 and above). Dubai Trade portal pages were not reachable for automated checking, so details such as digital certificates and user roles come from consultancy summaries; confirm them on the portal.
Who files the declaration? Dubai Customs says any company holding a customs business code can submit declarations, and agents holding a Dubai Economic Department clearing and forwarding licence can clear cargo for consignees, provided they hold a customs business code and have authorisation in the customs system from the owner of the goods. This is why most importers hand the filing to a clearing agent or a forwarder's customs team. Our guide on whether you need a customs broker explains the trade-offs of using one versus filing yourself.
Documents behind a UAE import declaration
The Dubai Customs service guide lists these required documents for submitting a customs declaration: the invoice, the packing list, the certificate of origin and, where the goods are controlled, a permit from the restricting entity. Dubai Customs' customer guide and Dubai Trade material, as summarised by secondary sources, add the bill of lading (sea) or air waybill (air) and, for sea cargo, a delivery order from the shipping line or its agent. Requirements vary by cargo channel, so treat the list below as a starting point.
- Commercial invoice: seller, buyer, goods description, quantity, unit price, currency and Incoterm. The declared value must match it.
- Packing list: packages, weights and measures. Mismatches between the invoice and packing list are a common reason for queries.
- Bill of lading or air waybill: the transport document. See the bill of lading types guide for original, seaway and telex release.
- Delivery order: the carrier's release of sea cargo to the consignee, normally after freight charges are settled.
- Certificate of origin: Dubai lists it among the required documents; the certificates of origin guide covers when each type is used.
- Permits: for restricted goods such as food, medicines or radio equipment (see below).
The import documentation checklist covers documents that apply anywhere. Amending a filed declaration is not free: the 2025 guide notes a fine of AED 500 for amending invoice-level goods information, and no amendment while a declaration is under audit. Get the data right before you submit.
VAT at the border: 5%, and the reverse charge for registered importers
The UAE levies 5% VAT on the purchase of goods and services (u.ae). For imports, the Federal Tax Authority (FTA) Taxable Person Guide (June 2018 edition, so check for later updates) explains the mechanics:
- VAT is due on imports of goods that would be taxable at the standard rate if supplied in the UAE. Goods that would be zero-rated or exempt generally carry no import VAT.
- Import VAT is calculated on the value of the goods inclusive of customs duty (and any excise tax), so the 5% VAT is charged on CIF value plus duty.
- Unregistered importers pay the import VAT at the point of importation, before the goods are released.
- VAT-registered importers account for the import VAT on their own VAT return under the reverse charge, so they can clear goods without paying VAT up front. To use this, the importer must be registered at the time of import and must give the FTA its own customs registration number for that import. The VAT is declared as output tax and, where normal recovery rules allow, recovered as input tax in the same return.
A common misconception is that VAT and customs duty are paid to the same body in the same way. Under the FTA's 2018 guidance they are separate, and the person named as importer on the customs declaration is responsible for the import VAT, so the importer on the declaration must be the entity you intend, with its customs code and VAT registration lined up. Some blogs describe newer reverse-charge changes from late 2026; we could not confirm them against FTA publications, so ask a tax adviser to check current FTA guidance and public clarifications.
Free zones, JAFZA and customs treatment
Goods imported into a UAE free zone are generally not charged customs duty while they stay there; ICP says goods from free zones become dutiable when they leave the zone into the local market. Dubai Customs treats movement from a Dubai free zone to the mainland as its own declaration type, which is why traders often hold stock in a free zone such as JAFZA (Jebel Ali Free Zone) and pay duty only on what they sell onshore.
VAT has its own rule, and the two are not the same thing. The FTA's Designated Zones VAT Guide (July 2018) explains that only free zones listed by Cabinet Decision as "designated zones" get special VAT treatment: goods imported from outside the UAE into a designated zone are not treated as imported into the UAE for VAT, and import VAT arises when the goods are brought into the mainland. A free zone that is not designated is treated as part of the UAE for VAT. Check whether your specific zone is on the designated list and what its authority requires. Our foreign trade zones and bonded warehouses guide explains the general logic of deferring duty.
Temporary imports have their own rules. Dubai Customs says temporary admission (for exhibitions or samples, for example) normally needs a deposit equal to the customs duty, refunded on re-export within the allowed period; goods covered by an ATA carnet need no deposit, and the period is six months or the carnet's validity, whichever is shorter. See our ATA carnet guide.
GCC transit and moving goods to other member states
Because duty is collected at the first point of entry, goods that clear in the UAE and are then trucked to Saudi Arabia, Oman or elsewhere in the GCC are not meant to be charged duty twice. ICP says intra-union export, re-export and transit procedures were abolished from 2003, with full consignments moving sealed under a copy of the import declaration and partial consignments under a statistical declaration. That describes the framework; forms and border checks have developed since, so ask your clearing agent what applies to your route. Goods in transit to another GCC state are, per Sharjah Customs, outside the 5% charge.
Prohibited and restricted goods in general terms
Dubai Customs defines prohibited goods as those banned under the Common Customs Law or other UAE law, and restricted goods as those released only with the approval of the competent authority. Its published guide ties categories to controlling bodies, for example:
- Ministry of Climate Change and Environment: live animals, plants, fertilisers and pest-control chemicals.
- Ministry of Health and Prevention: medicines and medical or surgical devices.
- Dubai Municipality: food, personal care and cosmetic products.
- National Media Council: printed matter and media products.
- Telecommunications Regulatory Authority: transmitters and radio equipment.
- Emirates Authority for Standardization and Metrology: new tyres, e-cigarettes and electronic hookahs.
- Dubai Police: alcoholic beverages. Weapons, explosives and fireworks sit with the defence and interior authorities.
The practical rule is to identify the controlling authority before the cargo ships, obtain the permit, and have it available when the declaration is filed. ICP's commodity lookup shows restrictions by tariff code. Each emirate publishes its own list, so confirm with the customs office at your port of entry.
What to do next
- Confirm your trade licence covers import activity, then register for a customs business code with the customs administration of the emirate where goods will land.
- Classify the goods and check the duty rate, restrictions and any permit using ICP's customs tariff lookup, and agree Incoterms that make the CIF value and the freight share clear.
- Check your VAT position: if you are VAT-registered, make sure your customs code and VAT registration are linked on the declaration so the reverse charge applies; if not, budget to pay import VAT before release.
- Appoint a clearing agent, give them written authorisation in the customs system, and send the invoice, packing list, transport document, certificate of origin and any permits before the vessel or flight arrives.
To find clearing agents and forwarders that handle UAE imports, search the CargoLinked directory, where more than 29,300 logistics companies are searchable by country and service, or see our list of logistics companies in the UAE. You can also post your shipment on the public requests board, which lists freight that shippers have posted for forwarders to quote on directly.
This guide is general information as of October 2026, not legal, tax, financial or customs advice. Customs and tax rules change and differ by emirate. Official pages for Dubai Customs, the Dubai Trade portal and the FTA were partly unavailable to automated checking, and some details come from secondary summaries as noted above. Confirm requirements with the issuing authority or a licensed customs broker or tax adviser before you ship.
