United Arab Emirates

Imports

• The importer must have a valid importer code from Customs Authorities
• Imported goods must conform to licensed activities of the importer
• Imported goods must be accompanied with a Bill of Lading / Air Waybill, a Commercial Invoice, and a Packing List
• Imported goods must contain an English stamp on Commercial Invoice from shipper.
• HS Codes must be stated in the Commercial Invoice.
  

Duties and Fees

• The customs valuation is based on CIF (Cost, Insurance and Freight) which means that the amount used to assess customs duty is the sum of cost of goods, insurance and shipping cost to UAE
• All shipments destined to UAE are subject to a VAT on goods value regardless of value
• Customs duties are not applicable for goods related to information technology, however a surcharge of 1% on CIF value is applied
• Intoxicating liquors will be subjected to a 50% customs duty on their CIF value while import of tobacco products are subject to 100% of the CIF Value

Documents Required

• Bill of Entry
• Bill of Lading / Air Waybill
• Original Commercial Invoice
• Original or copy of the Certificate of Origin approved by Chamber of Commerce at country of origin
• Packing List

Important Notes

• All imported goods will be inspected by Customs Authorities

 

Exports

1. Original Commercial Invoice
2. Security department approval (if needed)
3. For certain goods, a strategic export license is required.
   

 

Free zone requirements

• Bill of Entry
• Original Commercial Invoice

Goods with declared value of AED 1,000 and above

• Bill of Entry
• Performa or original Commercial Invoice
• Delivery advise
• Importer Code
• HS Code form
• Copy of Trade license