United Arab Emirates
Important
- UAE companies must have the correct trade license from the Department of Economic Development (DED) from the emirate
Trade License: Companies need the correct trade license issued by the Department of Economic Development (DED) from the emirate where they intend to do business. Register as a commercial importer with the UAE Customs and obtain a client code and a supplier code.
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
- Original Commercial Invoice
- Security department approval (if needed)
- 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
Government Agencies
Dubai Customs | www.dubaicustoms.gov.ae/en/Pages/default.aspx |
GCC Unified Customs Law | www.gcc-sg.org/en-us/Pages/default.aspx |
Seaport
Port of Jebel Ali |
Airport
Sharjah International Airport |
Abu Dhabi International Airport |
Dubai International Airport |
Prohibited and Restricted
- Monetary Items including currency, fake money, and coins
- Publications that are offensive to religions, morals, human rights or aims to cause corruption and disorder
- Narcotics and drugs including heroin, opium, drugs raw material (powder, liquid), cannabis leaves, etc.
- Gambling related games or items
- Counterfeit goods covering all brands of clothes, machinery, shoes, electronics, watches etc.
- Fireworks*
- Ivory and ivory products*
- Furs*
- Jewelry, precious metals , stones, articles or antiques of exceptional high value*
- Bullion*
- Chemical waste and nuclear waste
- Hazardous as defined in IATA Regulations*
- Ammunitions*
- Human remains, including ashes*
- Animals, plants, food items and perishable*
- Pornographic related material
- Products labeled made in Israel
- Radar detectors