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Importing to United Arab Emirates

Customs duty, VAT, and import regulations, updated 2026

Import tax
5%
VAT, one of the world’s lowest standard rates
Low-value rule
AED 1,000 (Dubai)
Tariff system
8-digit GCC Unified Customs Tariff
Last verified 3 September 2026. Figures below are checked against Federal Tax Authority / UAE Customs.

Key facts at a glance

Customs authority
Federal Tax Authority / UAE Customs
Low-value rule
AED 1,000 (Dubai)
Import tax
5%. VAT, one of the world’s lowest standard rates
Duty this site serves
No duty rows held for this market
Code system
8-digit GCC Unified Customs Tariff
Currency
AED

The low value rule

AED 1,000 (Dubai), relieving customs duty.

The threshold is tested against the price of the goods alone.

  • the goods are cross-border e-commerce personal imports through a company registered on the Dubai Customs e-commerce platform
  • the goods are not tobacco or tobacco products, electronic smoking devices or accessories, nicotine liquids, or alcoholic beverages including food preparations containing alcohol

This is a Dubai Customs rule, not a federal UAE threshold; other emirates are not covered by this record. The 5 percent import VAT is a separate federal charge administered by the Federal Tax Authority and is not relieved.

Source: Dubai Customs Declaration No. 16 of 2026, reported by Khaleej Times (6 August 2026), Gulf Today (5 August 2026) and Emirates 24/7 (5 August 2026, WAM-sourced), base instrument Customs Notice 09/2021. Compare every market →

What this site prices into the United Arab Emirates

This site holds no duty row for the United Arab Emirates. It prices the United Arab Emirates in the calculator from a published category average rather than from a rate read off United Arab Emirates's own schedule, and the result says so every time it does it. Nothing on this page is a rate for a particular commodity code, and this guide quotes none.

For comparison, the simple average MFN rate across all products is 4.7% on the 2024 profile. That is the figure the calculator falls back to where this site holds no row for the code you asked about. Source: WTO Tariff and Trade Data, United Arab Emirates member profile: simple average MFN applied 2024, all products.

The UAE figure comes from the 2024 profile, a year older than most of the others here.

A worked shipment into the United Arab Emirates

No worked shipment is shown for the United Arab Emirates, because this site holds no duty rate of its own for this destination and will not price one from a category average as though it were a rate for a code. Use the calculator, which discloses the fallback in words every time it uses one.

What this site does not price into the United Arab Emirates

Nothing is recorded here, because this site has never opened United Arab Emirates's tariff schedule. An absence list names the codes a market was walked for and no figure was found; United Arab Emirates has not been walked, so the honest statement is the one above rather than a list of nothing.

Selling into the United Arab Emirates rather than buying?

There is no seller guide for the United Arab Emirates. The seller guides are written only for destinations this site prices thoroughly enough to stand behind, and United Arab Emirates is not one of them. The destinations that do have one →

2026 tariff update

Dubai Customs Declaration No. 16 of 2026 took effect on 3 August 2026 and exempts cross-border e-commerce goods valued at AED 1,000 (Dubai) or less from customs duty, excluding tobacco and its derivatives, electronic smoking devices and accessories, nicotine liquids, alcoholic drinks and food containing alcohol. It also exempts B2C returns sent back within 60 days where duty was already paid. This is a Dubai Customs rule, not a federal UAE threshold; other emirates are not covered by it. The UAE has signed 37 Comprehensive Economic Partnership Agreements, 18 of them in force as at July 2026, including India, Israel, Turkey, Indonesia and Georgia.

Source: Federal Tax Authority / UAE Customs. Last verified 3 September 2026 (2026-09-03).

Overview

The UAE operates a low-tariff environment. Standard customs duty is 5% on most goods under the GCC common external tariff, with 0% on 800+ strategic categories including food, medicines, and raw materials. There is no federal UAE low value threshold. Dubai Customs put an AED 1,000 (Dubai) exemption for cross-border e-commerce on a formal footing in Customs Declaration No. 16 of 2026, effective 3 August 2026. Other emirates are not covered by this record. The exemption is a duty exemption. VAT at 5%, among the world's lowest, was introduced in 2018 and is a separate charge, administered federally by the Federal Tax Authority and not relieved by the Dubai rule. Dubai's Jebel Ali Free Zone is a major global re-export hub.

Import process

1. Goods arrive at a UAE port such as Jebel Ali, Dubai or Abu Dhabi 2. Customs declaration via the Mirsal 2 system 3. 5% duty on the CIF value and 5% VAT on the customs value including freight and insurance plus the duty, with duty relieved in Dubai on qualifying consignments of AED 1,000 (Dubai) or less 4. Payment and release 5. Clearance typically 1 to 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
The AED 1,000 (Dubai) relief is a duty relief on courier and e-commerce parcels. It does not extend to tobacco, vapes, nicotine liquids or alcohol, and it does not remove the 5% VAT
This is a Dubai Customs rule, not a federal one. Confirm the position at the actual port of entry rather than assuming it applies UAE-wide

Restricted and prohibited goods

Pork products (restricted), alcohol only via licensed channels, VoIP services, gambling materials

What to re-check first

Each claim on this page was checked against a published source on 3 September 2026. These are the items most likely to have moved since.

Low value threshold

There is no federal UAE threshold. AED 1,000 (Dubai) is a Dubai Customs rule under Declaration No. 16 of 2026, and this page states it scoped to Dubai for that reason.

Dubai declaration 16 of 2026

This is recent, effective 3 August 2026, secondary-reported by three named outlets from the same Dubai Customs statement; the primary PDF was not retrieved. Confirm the current text and whether other emirates have followed.

Returns relief

The 60 day B2C returns exemption requires proof that duty was paid on the original export. Keep the evidence chain or the relief is not available.

CEPA network

The UAE is signing these faster than most trackers update. Signed is not in force: 37 signed against 18 in force as at July 2026.

Calculate duty for the United Arab Emirates

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