How to Start a UAE Import Export Business — Complete Guide 2026
UAE is one of the world’s great trading nations — its import-export ecosystem is among the most sophisticated globally. Starting a UAE import-export business requires the right licence, a UAE customs code, and banking that supports international trade. This guide covers how to start a UAE import-export business in 2026.
In this guide:
Step 1: Choose Your UAE Business Structure
- Free zone company: 0% customs duty on goods imported into the free zone (only pay if goods enter UAE mainland); 100% foreign ownership; best if your goods will be re-exported from UAE to other countries without going into UAE consumer market
- Mainland company: can sell goods directly to UAE consumers and UAE-based businesses without going through a mainland distributor; customs duty applies on import (5% standard rate)
- Most trading companies: JAFZA (sea freight focus) or DAFZA (air freight focus) for free zone importers; Dubai DED for mainland traders
Step 2: Get Your UAE Trade Licence
- Activity: “General Trading” is the broadest activity; allows import and export of almost any goods; alternatively, specify your product category (electronics, food, textiles, etc.)
- IFZA cost: AED 14,900 for a single activity; General Trading available
- JAFZA cost: AED 20,000-35,000; better for businesses that use Jebel Ali Port
- Mainland DED: AED 15,000-25,000; required if selling to UAE retailers or consumers directly
Step 3: Register as UAE Importer/Exporter
- UAE customs code: every UAE company that imports or exports must have a UAE Customs Code; register via Dubai Trade (dtworld.ae) or Abu Dhabi Customs portal
- Importer of record: your UAE company becomes the Importer of Record (IOR) for your shipments; you are responsible for customs duty payment and product compliance
- HS code: Harmonised System codes; every imported product has an HS code that determines the customs duty rate; common goods: electronics (0-5%), food (0-5%), textiles (5%), pharmaceuticals (0%)
Step 4: Open a UAE Trade Finance Bank Account
- Trade finance banks: Emirates NBD, ADCB, FAB, Mashreq; all offer UAE trade finance (Letters of Credit, Documentary Collections, Bank Guarantees)
- Letter of Credit (LC): international standard for import-export payment; your UAE bank issues an LC to your supplier’s bank; payment released when shipping documents presented
- Trade finance facility: if importing regularly, apply for a trade finance line; typically 90-180 day credit terms; bank pays supplier on your behalf, you repay within the credit period