The UAE is a major global trade hub. Here is the complete 2025 guide to UAE import, export, and customs duties.
UAE Customs System Overview
UAE customs is managed by: Federal Customs Authority (FCA) — federal policy and coordination. Individual emirate customs authorities: Dubai Customs, Abu Dhabi Customs, Sharjah Customs, etc. UAE is a member of GCC Customs Union: a single customs territory covering UAE, Saudi Arabia, Kuwait, Bahrain, Qatar, and Oman. GCC Common External Tariff (CET): 5% standard rate for most imports from outside GCC. 0% for most GCC-origin goods (free movement within GCC). UAE has specific import duty rates for: tobacco (100%), alcohol (50%), and some other products.
UAE Import Duty Rates
Standard import duty: 5% of CIF (Cost, Insurance, Freight) value. Exemptions: goods for personal use (within personal allowances), goods manufactured in a GCC country (0% if meeting GCC rules of origin), goods imported into UAE free zones (0% customs duty in bonded zone), goods imported for re-export (0% if re-exported within bonded zone). Prohibited imports: alcoholic beverages (not allowed for personal import by Muslims), certain pharmaceuticals (require DHA/MOH approval), and various items on the UAE prohibited goods list. VAT on imports: UAE VAT (5%) is payable on most imported goods at the point of customs clearance (collected by Customs, not FTA directly).
UAE Export Documentation
Exports from UAE: generally no export duty (UAE does not charge export tariffs on most goods). However, certain regulated exports require export permits: gold and precious metals (Dubai Multi Commodities Centre export permits). Certain chemicals (Ministry of Climate Change approval). Dual-use goods (military and civilian use — Ministry of Economy and Ministry of Defence approval). Re-export from UAE free zones: popular model for traders. Import goods into UAE free zone (0% duty), store, and re-export to global markets (0% duty). Jebel Ali (JAFZA) is the dominant UAE re-export hub.