02 / STEP BY STEPHow it works, step by step.
Open any step for the detail.
03 / FROM THE SOURCESWhat the official documents say.
Before importing, your company must hold a valid trade licence and register as an importer with Dubai Customs to get a customs client code. Freight forwarders can lodge declarations on your behalf once you are registered.
Every product is classified under a Harmonised System (HS) code, which determines its duty rate. Most goods carry a 5% customs duty on the CIF value (cost, insurance and freight); a few categories carry higher excise-driven rates.
You lodge a customs declaration through Dubai Customs' online system, attaching the commercial invoice, packing list, certificate of origin and bill of lading or airway bill. For air cargo, an advance declaration is required around 24 hours before arrival.
Duty is paid at 5% for goods entering the UAE mainland. Goods moved into a free zone pay 0% duty, and can later be re-exported with 0% duty as long as they never enter the mainland.
Once duty and any VAT are settled and documents are verified, Dubai Customs releases the shipment. Restricted items (certain chemicals, food, media, pharmaceuticals) need permits from the relevant authority before release.
04 / THE KEY FACTSThe figures, with their sources.
| Fact | Value | Source |
|---|---|---|
| First step | Register as importer (customs client code) | Dubai Customs |
| Classification | HS code determines duty | Dubai Customs — Tariff Guide |
| Standard duty | 5% of CIF value | GCC Common Customs Law |
| Free zone import duty | 0% | Dubai Customs |
| Air cargo advance declaration | 24 hours before arrival | Dubai Customs |
| Required documents | Invoice, packing list, origin certificate, bill of lading | Dubai Customs — Customer Guide |
05 / SOURCES & DOWNLOADSKnow what this guide rests on.
Legal basis: 2 primary source documents. Laws change; verify with the issuing authority before acting.
- Dubai Customs — Customer Guide (Import/Export Procedures)
- Dubai Customs — Tariff and Transit Trade Guide
Download the official documents
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