🇦🇪 Import Customs & Duties: United Arab Emirates
Quick Facts
Duty-free threshold
$82
Packages under $82, duty free
VAT / Sales Tax
5%
CIF value + duty. Some goods exempt (basic food, healthcare, education).
Clearance Time
1-3 days
typical processing
Note: Dubai: AED 300 (~$82) threshold. Abu Dhabi: AED 1,000 (~$272). VAT 5% on all imports
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 5% | HS 85 |
| Clothing | 5% | HS 61-62 |
| Footwear | 5% | HS 64 |
| Food products | 0-5% | HS 01-24 |
| Machinery | 5% | HS 84 |
| Cosmetics | 5% | HS 33 |
| Books | 0% | HS 49 |
| Toys | 5% | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Below de minimis threshold, no duty!: $82 USD
Customs Clearance Process
Federal Customs Authority (FCA) oversees, but each emirate has its own customs authority. Dubai Customs uses Mirsal 2 system. Standard 5% GCC common external tariff on most goods. Free zones have separate import regimes.
What to Actually Expect
UAE customs is fast and business-friendly. Dubai and Abu Dhabi are major re-export hubs. Flat 5% duty makes calculations simple. Free zones (JAFZA, DAFZA) allow duty-free import for re-export. VAT at 5% applies since 2018. Express shipments clear within hours.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Trade license required for commercial imports. Restricted items include alcohol (special permit), pork products, pharmaceuticals, and weapons. ESMA certification for certain consumer products.
Certificate of Origin
UAE Chambers of Commerce issue certificates. GCC-origin goods duty-free within GCC. Certificates required for preferential treatment under GCC FTAs with Singapore, EFTA.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to United Arab Emirates:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $0 | $0 | Free |
| $100 | $1 | $5 | $6 |
| $200 | $6 | $10 | $16 |
| $500 | $21 | $26 | $47 |
| $1000 | $46 | $52 | $98 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to United Arab Emirates
Frequently Asked Questions
What is the duty-free threshold for United Arab Emirates?
The duty-free (de minimis) threshold for imports into United Arab Emirates is $82. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to United Arab Emirates?
The VAT/tax rate on imports to United Arab Emirates is 5%. VAT applies to: CIF value + duty. Some goods exempt (basic food, healthcare, education).
How long does customs clearance take in United Arab Emirates?
Typical customs clearance in United Arab Emirates takes 1-3 days. Express shipments usually clear faster.
What documents are needed to import into United Arab Emirates?
To import into United Arab Emirates, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into United Arab Emirates?
United Arab Emirates prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.