Re-export Through Dubai: Rules, Duty, VAT and Steps

In short

Re-exporting through Dubai means bringing foreign goods into Dubai and shipping them to a buyer in another country, often after storage. Goods held in a free zone such as Jafza sit outside the customs territory, so no duty is due unless they enter the UAE or wider GCC market. Duty paid on mainland imports may be refunded under GCC rules if the goods leave the GCC within one year.

What re-export means

A re-export is the export of foreign goods that were first imported into the UAE. The goods arrive in Dubai, may be stored or regrouped, and then leave for a third market.

Customs law treats re-export as its own procedure. The GCC Common Customs Law, which Dubai applies, lets goods imported without payment of duty be re-exported abroad or to a free zone under set procedures and guarantees (Article 95). It also allows duty already paid on foreign goods to be refunded, in whole or in part, when they are re-exported (Article 97).

A Dubai re-export trade usually takes one of three forms:

Free zone hub. Goods enter a free zone such as Jebel Ali Free Zone (Jafza), wait there, then ship out.
Mainland import for re-export. Goods enter the mainland with the duty secured by a deposit or guarantee, then leave.
Duty-paid mainland stock. Goods were cleared into the local market and are later sold abroad, with a possible duty refund.

Why traders route goods through Dubai

Scale comes first. The UAE recorded AED 830.2 billion of non-oil re-exports in 2025, up 15.7% on 2024, according to a Dubai government release. DP World reports that Jebel Ali Port handled 15.5 million TEU in 2024. Jafza says it hosts more than 11,000 businesses from over 100 countries and calls itself the largest customs bonded zone in the Middle East.

Access to Gulf buyers comes second. GCC markets took 48.2% of Dubai Chamber members’ exports and re-exports in the first nine months of 2025, based on Dubai Chamber figures reported by Khaleej Times.

The third reason is the customs model. Free zone goods sit outside the customs territory, and GCC law sets no limit on how long they can stay there (Article 78). A trader can hold stock close to its customers and pay duty only on goods that enter a local market.

Re-export vs transit

Transit covers goods bound for another country that land in Dubai on the way. Dubai Customs defines it as “goods destined to elsewhere in the rest of the world but landing in Dubai.” The goods move under a transit declaration, secured by a deposit or guarantee, and must reach the exit customs office within a set period. The Dubai Customs Customer Guide sets that period at 30 days from clearance. Customs Notice 05/2026, issued on 31 March 2026, temporarily extended it to 90 days until further notice.

Re-export applies when goods are imported first, into a free zone or the mainland, and shipped onward later. Choose re-export when you need to store, split, combine or resell stock in Dubai. Use transit when the cargo only passes through.

Mainland vs free zone re-export

Free zone

GCC law treats a free zone as outside the customs zone (Article 2), and foreign goods can enter it without duty (Article 78). Goods come in on an “FZ Transit In” declaration, and the owner must hold a free zone licence. To ship abroad, the owner files an “FZ Transit Out” declaration against a deposit. Dubai Customs refunds the deposit on proof of export. Without that proof, it charges a penalty of 10% of the goods’ value.

If the goods go into the UAE market instead, customs treats them as foreign goods (Article 85). A registered local importer or customs broker must clear them on payment of duty.

Mainland

Mainland traders have two routes:

Import for re-export. A deposit or guarantee replaces the duty payment. Dubai Customs limits this declaration to goods worth more than AED 20,000, except vehicles. The security is refundable only if the goods leave within six months, and the refund requires customs inspection and exit certification.
Duty-paid import, then drawback. You pay duty on entry and claim it back when you re-export outside the GCC, if you meet the conditions below.

Re-export to other GCC states

The GCC states form a customs union. Goods re-exported from Dubai to another GCC country are subject to the GCC import tariff. The exporting state clears a statistical export declaration, and a “Makasa” stamp on it lets the importing state avoid charging duty twice, according to the US International Trade Administration.

Customs duty and VAT treatment

Customs duty. The standard GCC rate is 5% of the CIF value of goods imported from outside the union, per Dubai Customs. Goods in a free zone carry no duty while they remain there.

Drawback on mainland goods. The GCC Rules of Implementation (Article 16) allow duty to be refunded on foreign goods re-exported outside the GCC when:

the re-exporter is normally the person in whose name the goods were imported;
the goods are worth at least US$5,000;
they are re-exported within one Gregorian year of paying the duty;
the claim is filed within six Gregorian months of re-export;
the goods form a single consignment and were not used locally.

The refund cannot exceed the duty actually paid. Customs pays it after the goods leave and the documents are verified. Article 174 of the law bars refund claims for duty paid more than three years earlier. Confirm current practice with Dubai Customs before you price a deal around a refund.

Suspension periods in 2026. In September 2026 Dubai Customs added 60 days to import-for-re-export, temporary admission and transit cases expiring between 27 February and 31 October 2026, for a total of 180 days. Check the latest notice before you rely on a deadline.

VAT in Designated Zones. Free zones listed by Cabinet Decision as Designated Zones are treated as outside the UAE for VAT on goods, provided they meet fencing, customs-control and record-keeping conditions. Goods moving from a Designated Zone to outside the UAE are outside the scope of VAT. Goods moving from a Designated Zone into the mainland count as an import, and import VAT applies. Not every free zone is a Designated Zone, so check the list.

VAT on mainland exports. An export of goods can be zero-rated. The goods must be physically exported outside the GCC VAT Implementing States, or placed under a customs suspension regime, within 90 days of the date of supply. Since 15 November 2024, under Cabinet Decision No. 100 of 2024, the exporter must keep one of these:

a customs declaration plus commercial evidence, such as a bill of lading or airway bill;
a shipping certificate plus official evidence, such as an export or clearance certificate from customs;
a customs declaration showing the goods are under customs suspension.

Documents you need

Dubai Customs lists these documents for common movements:

Entering from abroad (import for re-export or FZ Transit In): bill of lading or airway bill, commercial invoice, certificate of origin, packing list and delivery order.
Leaving a free zone (FZ Transit Out): delivery advice, export invoice and packing list.
Re-export after import for re-export: export invoice and packing list.
Transit between two foreign countries: a copy of the transport document and the delivery order.
Refund claims: proof of export. For sea freight, this means an exit or entry certificate, a copy of the export declaration or manifest, and the bill of lading.

Restricted goods also need the relevant permits.

Many buyers need a certificate of origin as well. Dubai Chambers issues certificates for foreign goods intended for re-export. The exporter needs active Chamber membership, and the invoice must state the country of origin. Certificates are valid for six months.

How to re-export through Dubai, step by step

Pick the route. Use a free zone for stock you will hold and resell abroad, import for re-export for mainland goods leaving within six months, and transit for cargo that only passes through.
Register with Dubai Customs. Apply for a business code through the Dubai Trade portal with a copy of your trade licence. The business type must match the activities on the licence.
Classify the goods. Confirm the HS code, duty rate and any permit or restriction before shipping. Some goods cannot enter free zones at all, including radioactive materials, narcotics and goods banned from import (Article 80).
Declare the inbound movement. File FZ Transit In, import for re-export or transit, attach the documents listed above, and lodge any deposit or guarantee.
Store or regroup the goods. Keep stock records that link each outbound shipment to its inbound declaration.
Declare the outbound movement. File FZ Transit Out or the re-export declaration, and present the goods for inspection if customs asks.
Get a certificate of origin from Dubai Chambers if your buyer or the destination needs one.
Collect proof of exit and claim on time. Dubai Customs deducts 15% to 45% from re-export deposit claims filed after the expiry date and rejects claims filed more than 120 days late. It also fines import-for-re-export cargo not exported after 180 days, starting at AED 1,000 per bill of entry for the first month.
Keep the VAT evidence for each export in the shipment file.

Key figures

The UAE’s non-oil re-exports reached AED 830.2 billion in 2025, up 15.7% on 2024, within non-oil trade of about AED 3.8 trillion.
Dubai Government release, 31 January 2026
Dubai Chamber of Commerce members’ exports and re-exports reached AED 356.5 billion in 2025, up 15.1%, and the Chamber issued 852,184 certificates of origin.
Dubai Chamber of Commerce, 14 January 2026
Jebel Ali Port handled 15.5 million TEU in 2024, its highest volume since 2015.
DP World, 19 February 2025
Jafza hosts more than 11,000 businesses from over 100 countries.
Jafza website, accessed October 2026
The standard GCC customs duty is 5% of the CIF value of goods imported from outside the union.
Dubai Customs Customer Guide
GCC drawback rules require re-export within one year of paying duty and a claim within six months of re-export, for goods worth at least US$5,000.
GCC Common Customs Law, Rules of Implementation, Article 16

Frequently asked questions

Do I pay customs duty when I re-export from a Dubai free zone?

No customs duty is due while goods stay in a free zone, because GCC law treats the zone as outside the customs territory. When you ship them abroad on an FZ Transit Out declaration, Dubai Customs takes a deposit and refunds it on proof of export. Duty becomes payable if the goods enter the UAE market or are imported into another GCC state.

Can I recover duty paid on goods imported to the Dubai mainland?

Yes, if you meet the conditions. The GCC Rules of Implementation allow a refund when foreign goods are re-exported outside the GCC within one year of paying duty. You must file the claim within six months of re-export, the goods must be worth at least US$5,000, and they must not have been used locally. The refund cannot exceed the duty actually paid.

What is the difference between transit and re-export?

Transit covers goods that land in Dubai on the way to another country and move through under a transit declaration and a deposit or guarantee. Re-export applies when goods are imported first, into a free zone or the mainland, and shipped out later. Transit has a fixed period: 30 days under the Customer Guide, temporarily 90 days under Customs Notice 05/2026.

Is VAT charged on re-exports from Dubai?

Goods leaving a Designated Zone for a place outside the UAE are outside the scope of VAT, according to the Federal Tax Authority. Mainland exports can be zero-rated if the goods leave the GCC VAT Implementing States, or enter a customs suspension regime, within 90 days of supply. The exporter must keep the required customs and transport evidence. Goods moving from a Designated Zone into the mainland bear import VAT.

Do I need a certificate of origin for re-exported goods?

Often, yes. Destination customs authorities use it to apply the correct duty, and many buyers ask for one. Dubai Chambers issues certificates of origin for foreign goods intended for re-export. You need active Chamber membership, an invoice that states the country of origin, and an online application. Certificates stay valid for six months from the date of issue.

Sources

Common Customs Law, Rules of Implementation and Explanatory Notes, GCC Secretariat-General (published by Dubai Customs), law in force from January 2002
Common Customs Law of the GCC States and its Rules of Implementation, English reference text, GCC Secretariat-General, January 2003
Customer Guide, Version 3.03, Dubai Customs, no date shown
Customs Offences, Dubai Customs, page updated October 2026
Customs Notice No. 05/2026: Temporary Extension of Transit Period, Dubai Customs, 31 March 2026
Dubai Customs extends customs duty suspension by 60 days to ease trade costs, Gulf News, 24 September 2026
VAT Guide: Designated Zones (VATGDZ1), Federal Tax Authority (hosted on u.ae), July 2018
UAE VAT Executive Regulation amendments, PwC Middle East, 4 October 2024
Amendments to the VAT Executive Regulations, DLA Piper, 11 November 2024
UAE Tax Update, October 2024 (Article 30 amendment text), ICAI Dubai Chapter, October 2024
United Arab Emirates: Customs Regulations, US International Trade Administration, 26 August 2025
Issuing a Certificate of Origin, Dubai Chambers, last updated 20 October 2026
Dubai Chambers Board of Directors Resolution No. (7) of 2024 Approving Issuing Certificates of Origin%20of%202024%20Approving%20%20Issuing%20Certificates%20of%20Origin.html), Dubai Legislation Portal, 6 March 2024
Dubai Chamber of Commerce records highest-ever annual member exports of AED356.5 billion in 2025, Dubai Chamber of Commerce, 14 January 2026
Mohammed bin Rashid: UAE’s non-oil foreign trade surpasses AED3.8 trillion for first time, Government of Dubai Protocol Department, 31 January 2026
GCC markets anchor Dubai’s 2025 trade boom as Cepas expand UAE’s global reach, Khaleej Times, 10 December 2025
DP World records highest cargo volumes at Jebel Ali Port since 2015, DP World, 19 February 2025
Jebel Ali Free Zone (Jafza), Jafza, no date shown (accessed October 2026)

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.

Re-exporting through Dubai: how it works