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Importing to United Arab Emirates
Customs duty, VAT, and import regulations — updated 2026
Key facts at a glance
Customs authority
Federal Tax Authority / UAE Customs
De minimis threshold
AED 300 (~$82 USD)
VAT / sales tax
VAT at 5% — one of the world's lowest rates
Typical duty range
5% standard customs duty on most goods
Code system
8-digit GCC Unified Customs Tariff
Currency
AED
⚡ 2026 tariff update
UAE-India CEPA and UAE-Israel FTA in force. Major re-export hub for Asia-Africa-Europe trade.
Overview
The UAE operates a low-tariff environment. Standard customs duty is 5% on most goods, with 0% on 800+ strategic categories including food, medicines, and raw materials.
VAT at 5% — among the world's lowest — was introduced in 2018. Dubai's Jebel Ali Free Zone is a major global re-export hub.
Import process
1. Goods arrive at UAE port (Jebel Ali, Dubai, Abu Dhabi)
2. Customs declaration via Mirsal 2 system
3. 5% duty + 5% VAT on CIF value
4. Payment and release
5. Clearance typically 1–3 days
Practical tips
✓ Use Jebel Ali Free Zone (JAFZA) for deferred duty if re-exporting
✓ UAE-India CEPA: Indian goods have preferential access
✓ Halal certification required for meat and food products
✓ Electronic advance declaration (e-manifest) required before arrival
⛔ Restricted & prohibited goods
Pork products (restricted), alcohol only via licensed channels, VoIP services, gambling materials
Calculate duty for United Arab Emirates
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