How to Export to the UAE in 2026: 5% Duty, 5% VAT, Dubai Customs and CEPAs

Duty and VAT: how the import cost is calculated

The UAE applies the GCC common customs tariff: goods from outside the GCC pay customs duty of 5% of the CIF value for most products, with higher rates or exemptions for some goods such as tobacco and alcohol. VAT of 5% is then charged on imports. Example for a 5% product: CIF value AED 100,000, duty AED 5,000, VAT 5% of AED 105,000 = AED 5,250, so AED 10,250 in total.

Goods brought into a free zone are outside the UAE customs territory while they stay there; duty and VAT become due when they enter the local market. Goods moving between GCC states have their own rules, so confirm the route with the importer's broker.

Who imports and which documents are needed

The importer is a company with a UAE trade licence registered with customs. To clear goods into Dubai it needs a Dubai Customs business code and an importer code from Dubai Trade, and for goods controlled by Dubai Municipality (DM), such as food and cosmetics, a Montaji account: for goods going to the local market it files an import request in Montaji with the bill of entry, transport document, purchase invoice, packing list and delivery order. DM charges AED 50 per container and may inspect or sample at the port.

Dubai Customs asks for the commercial invoice, packing list, certificate of origin and permits from the controlling authority. Since 1 February 2023, import invoices of AED 10,000 or more must be attested by the UAE Ministry of Foreign Affairs for AED 150 each, which the importer arranges. For the certificate of origin, the ITA lists a certificate approved by a chamber in the country of origin. Other emirates have their own local authorities, so confirm the route for where the goods will be sold.

Product rules and labels

• Cosmetics: a MoIAT conformity certificate under the UAE Scheme to Control Cosmetics and Personal Care Products, and for Dubai a Montaji registration valid for 5 years (see Triplicate's note on exporting cosmetics to the UAE).
• Other regulated products, such as electrical appliances and toys, follow MoIAT conformity schemes (ECAS or EQM) before sale.
• Food: registration with the local authority, such as Dubai Municipality through Montaji, before import; labels with Arabic information.
• Labels: for cosmetics, GSO 1943 requires at least the product name, function or instructions for use, warnings and storage in Arabic and English; Dubai Municipality asks for more items.

Trade agreements and proof of origin

Besides the GCC customs union, the UAE has signed comprehensive economic partnership agreements (CEPAs) with a growing list of countries; those in force include the agreements with India (since 1 May 2022), Australia (2025), Malaysia (since 1 October 2025), Vietnam (since 3 February 2026) and Türkiye. To claim a preferential rate, the importer needs the proof of origin required by the agreement used, and the goods must meet its rules of origin; otherwise the 5% GCC duty applies.