How to Import Goods into the UAE: 2026 Step-by-Step Guide

In short

To import goods commercially into mainland UAE, a business needs a valid trade licence, a customs code from the customs authority of the emirate of entry, and permits for any restricted goods. It files a customs declaration with the commercial invoice, packing list, certificate of origin and transport documents. Most goods pay 5% customs duty on the CIF value, plus 5% VAT on the import.

Who this guide is for

This guide covers commercial imports into mainland UAE by a licensed business. It uses Dubai as the main example, because Dubai Customs publishes detailed service guides. Each emirate runs its own customs authority, including Abu Dhabi, Sharjah, Ajman, Ras Al Khaimah and Fujairah. Check local procedures with the authority at your port of entry.

All GCC member states apply the GCC Common Customs Law and a common external tariff under the GCC Customs Union. The duty rules below therefore apply in every emirate, while systems and local procedures differ.

Step-by-step: importing goods into mainland UAE

Hold a trade licence that covers your activity. You need a valid UAE trade licence before you can register with customs. Choose your business activity with care, because the activity determines the licence type. The economic department of each emirate issues mainland licences.
Register with customs and get your customs code. Any business that uses Dubai Customs services must register. You apply online through the Dubai Trade portal with a copy of the trade licence and the passport and Emirates ID of the authorised person. Dubai Customs then emails the company registration and the customs code. Its service guide lists a fee of AED 100, plus a AED 20 Knowledge and Innovation fee, and a completion time of one working day.
Register for VAT if required and link your TRN. VAT registration is mandatory once taxable supplies and imports exceed AED 375,000 a year. It is optional above AED 187,500. Imports count towards both thresholds. A VAT-registered importer should link its customs registration number to its Tax Registration Number (TRN) in the Federal Tax Authority’s EmaraTax portal.
Classify the goods and check controls. The UAE classifies goods under the Harmonized System (HS). Find the HS code for each product and check it against the GCC common tariff. Then confirm whether the goods are restricted or prohibited. Restricted goods need approval from the competent authority before customs releases them.
Prepare the shipping documents. Agree the document set with your supplier and freight forwarder before the goods ship. The full list is in the documents section below.
File the customs declaration. The GCC Common Customs Law requires a detailed declaration for all goods entering the country. The owner of the goods, an authorised representative or a licensed customs broker can submit it. In Dubai, declarations run through Mirsal 2, the electronic declaration system Dubai Customs launched in 2010. It works around the clock, accepts digital signatures and includes a risk-assessment engine. Declarations are normally cleared automatically, unless customs decides to carry out further checks. Dubai Customs lists declaration fees from AED 15 to AED 100, depending on the declaration type, plus the AED 20 Knowledge and Innovation fee.
Pay duty and VAT, then collect the goods. Dubai Customs accepts payment through credit accounts, standing guarantees, debit accounts and e-payment, among other methods. Importers can open a duty account, as a credit account or standing guarantee, backed by a cash deposit or a bank guarantee. A business that is not VAT-registered must pay the import VAT before the goods are released.
Attest the commercial invoice. Imports valued at AED 10,000 or more need electronic attestation of the commercial invoice by the Ministry of Foreign Affairs through its eDAS system. The fee is a flat AED 150 plus service fees. You have 14 days from the bill of entry date to pay. After that, a fine of AED 500 per invoice applies on top of the fee. Exempt cases include invoices for GCC-manufactured goods and third-country transit shipments.
Report the import VAT. A VAT-registered business accounts for import VAT through the reverse charge in its VAT return. It can recover that VAT as input tax when the goods relate to taxable supplies, under the normal recovery rules.

Customs duty, excise tax and VAT on imports

Customs duty

Standard rate: 5% of the CIF value (cost, insurance and freight). Dubai Customs uses CIF as the basis for customs value.
Higher rates: 50% for alcohol and 100% for cigarettes, tobacco and manufactured tobacco substitutes. For tobacco, Dubai Customs charges the percentage rate or a fixed amount, whichever is higher.
First point of entry: Under the GCC Customs Union, which began on 1 January 2003, the first point of entry into the GCC carries out inspection, clearance and duty collection.
Exemptions: The GCC Common Customs Law exempts goods listed as exempt in the unified tariff. It also exempts set categories, including diplomatic and military imports, returned goods, certain personal effects and imports by charitable societies.
Trade agreements: The UAE has signed Comprehensive Economic Partnership Agreements (CEPAs) with partners including India, Indonesia, Türkiye and Australia. These aim to lower or eliminate tariffs. To use a preferential rate, the goods must meet the agreement’s rules of origin. Dubai Customs’ CEPA implementation policy (Customs Policy No. 55/2023), for example, requires the importer to claim the preference in the declaration at the time of import and to show proof of origin and direct transport.

Excise tax

Excise tax applies to tobacco products, electronic smoking devices and liquids, carbonated drinks, energy drinks and sweetened drinks. Any business importing excise goods must register for excise tax. There is no registration threshold.

VAT on imports

VAT applies at 5% on imported goods.
The taxable value is the customs value, including freight and insurance, plus any customs duty and excise tax paid on the import.
A VAT-registered importer uses the reverse charge mechanism and reports the tax in its return.
An importer that is not VAT-registered pays the VAT before release. Customs clearance companies registered with the Federal Tax Authority can clear goods for non-registered importers and pay the VAT on their behalf.

Worked example: goods with a CIF value of AED 100,000 at the 5% rate attract AED 5,000 in customs duty. Import VAT is then 5% of AED 105,000, which is AED 5,250. This assumes no excise tax applies.

Documents you need

Dubai Customs lists these documents for goods imported into the local market from outside the GCC:

Commercial invoice
Packing list
Certificate of origin
Master and house bill of lading (sea) or master and house airway bill (air)
Delivery order (sea)
Permits from the relevant authority, where the goods are restricted

You will also need your customs code and trade licence, and you must arrange MOFA attestation of the invoice for imports of AED 10,000 or more. The GCC Common Customs Law requires the declaration to be accompanied by a detailed original invoice. Document requirements vary by transport mode and declaration type.

Restricted and prohibited goods

Prohibited goods cannot be imported. Dubai Customs’ examples include narcotic drugs, gambling devices, nylon fishing nets, live swine, used and reconditioned tyres, and radiation-contaminated substances.

Restricted goods are released only with approval from the competent authority. Dubai Customs’ examples include:

Pharmaceuticals and medical instruments: Ministry of Health and Prevention
Live animals, plants, fertilisers and insecticides: Ministry of Climate Change and Environment
Arms, ammunition, explosives and fireworks: defence and interior authorities
Foodstuffs, personal care and cosmetic products: Dubai Municipality
Transmitters and radio equipment: the telecommunications regulator
Rough diamonds: UAE Kimberley Process Office

Telecom importers face an extra step. The Telecommunications and Digital Government Regulatory Authority (TDRA) says dealers, importers and manufacturers of radio and telecom terminal equipment should register with it. A dealer must be registered and have applied for type approval before bringing in telecom equipment. The equipment must be registered with TDRA before it is used, sold or distributed in the UAE.

A short note on free zones

Goods imported into a free zone pay 0% customs duty. Goods stored there for re-export pay no duty.
Duty applies when goods move from the free zone into the mainland. That movement needs its own customs declaration.
Free zone companies are generally not permitted to sell directly in the mainland without mainland licences or approvals. They usually sell through a licensed mainland distributor or a mainland branch or company.
For VAT, a free zone counts as outside the UAE only if it is a Designated Zone that meets the legal conditions.

Key figures

Customs duty is 5% of the CIF value for most goods, 50% for alcohol and 100% for cigarettes and tobacco products.
Dubai Customs Service Guide, Version 9; u.ae Customs duty and tariff
VAT on imports is 5%, charged on the customs value plus customs duty and excise tax.
Federal Decree-Law No. 8 of 2017, Articles 3 and 35
VAT registration is mandatory when taxable supplies and imports exceed AED 375,000 a year.
u.ae, Register for VAT
Commercial invoices for imports of AED 10,000 or more need MOFA electronic attestation: AED 150 flat fee plus service fees, with a AED 500 fine per invoice after the 14-day grace period.
MOFA FAQs
Dubai Customs business registration costs AED 100 plus a AED 20 Knowledge and Innovation fee and takes one working day.
Dubai Customs Service Guide, Version 9
The GCC Customs Union began on 1 January 2003, and duty is collected at the first point of entry into the GCC.
ICP, The Concept of the Customs Union

Frequently asked questions

What is the customs duty rate for imports into the UAE?

Most goods imported from outside the GCC pay 5% customs duty on their CIF value (cost, insurance and freight). Alcohol pays 50%, and cigarettes and other tobacco products pay 100%. Some goods are exempt under the GCC unified tariff. Goods covered by a UAE trade agreement may qualify for a lower rate if they meet the agreement’s rules of origin.

Do I need a customs code to import goods into Dubai?

Yes. Any business that uses Dubai Customs services must register and obtain a customs code linked to its trade licence. You apply online through the Dubai Trade portal with the trade licence and the authorised person’s passport and Emirates ID. Dubai Customs lists a fee of AED 100, plus a AED 20 Knowledge and Innovation fee, and a one-working-day completion time.

How is VAT charged on imported goods?

VAT is 5% of the import value. That value is the customs value, including freight and insurance, plus customs duty and any excise tax. A VAT-registered importer accounts for the tax through the reverse charge in its VAT return and can recover it as input tax under the normal rules. An importer that is not VAT-registered must pay before customs releases the goods.

Which goods need a permit to enter the UAE?

Restricted goods need approval from the competent authority before release. Examples include medicines and medical instruments (Ministry of Health and Prevention), live animals and plants (Ministry of Climate Change and Environment), arms and fireworks (defence and interior authorities) and radio transmitters (the telecom regulator). Prohibited goods, such as narcotics, gambling devices and used or reconditioned tyres, cannot be imported at all.

Can a free zone company import goods and sell them in mainland UAE?

A free zone company can import goods into its zone at 0% customs duty and store them for re-export without duty. Duty applies once the goods move into the mainland, and that movement needs a customs declaration. Direct mainland sales are generally not permitted without mainland licences or approvals, so companies usually sell through a licensed mainland distributor or a mainland branch.

Sources

Customs duty and tariff, UAE Government portal (u.ae), updated 14 September 2026
Register for VAT, UAE Government portal (u.ae), updated 30 March 2026
Excise tax, UAE Government portal (u.ae), updated 26 March 2026
Running a business in a free zone, UAE Government portal (u.ae), updated 28 September 2026
Steps to start a business on the mainland, UAE Government portal (u.ae), updated 16 July 2026
Dubai Customs Service Guide, Version 9, Dubai Customs, 2025 edition
Customer Guide, Version 3.03, Dubai Customs, date not shown
Frequently Asked Questions, Dubai Customs, date not shown
Prohibited and Restricted Goods, Dubai Customs, updated 24 October 2026
Launching of Mirsal 2 (press release), Dubai Customs, 24 March 2010
Customs Policy No. 55/2023: Implementation of the Conditions and Regulations of the CEPA, Dubai Customs, 31 March 2023
Common Customs Law of the GCC States, published by Dubai Customs, date not shown
Dubai Customs announces implementation of the updated customs declaration, EY, 16 October 2024
The Concept of the Customs Union, Federal Authority for Identity, Citizenship, Customs and Port Security (ICP), page modified 2026
Federal Decree-Law No. 8 of 2017 on Value Added Tax (unofficial translation), UAE Government portal (u.ae), issued 23 August 2017
FAQs, Federal Tax Authority, date not shown
EmaraTax FAQs, Federal Tax Authority, date not shown
Registration of Customs Clearance Companies, Federal Tax Authority, updated 19 August 2026
FAQs, UAE Ministry of Foreign Affairs, date not shown
Commercial Invoice Attestation (via eDAS 2.0), UAE Ministry of Foreign Affairs, date not shown
Type Approval, Telecommunications and Digital Government Regulatory Authority (TDRA), updated 14 October 2026
Comprehensive Economic Partnership Agreements, UAE Ministry of Economy, date not shown

This article is general information, not legal, tax or customs advice. Rules, fees and deadlines change, so confirm them with the relevant authority before you ship. Sources were checked on 26 October 2026.

How to import goods into the UAE: a step-by-step guide