The UAE is one of the world’s major trading hubs — Jebel Ali Port is the busiest port in the Middle East. Here is a complete guide to UAE customs and trade for businesses in 2025.
UAE Customs Authority
UAE customs is administered by: Federal Customs Authority (FCA) — sets national customs policy, Dubai Customs (the largest and most sophisticated at Jebel Ali and Dubai International Airport), Abu Dhabi Customs (manages Abu Dhabi ports and KIZAD), and other emirate customs departments. The UAE uses the GCC Common Customs Law — a unified tariff and customs framework shared between UAE, Saudi Arabia, Kuwait, Bahrain, Qatar, and Oman.
UAE Import Customs Duties
Standard UAE customs duty: 5% of the CIF (Cost + Insurance + Freight) value. Zero duty: some goods are exempt (medicine, medical equipment, food staples, books, and certain machinery categories). Higher duty: tobacco products (100% excise duty + 50% customs), alcohol (50% customs duty in emirates where it is permitted), carbonated drinks and energy drinks (50% excise duty). Free zone imports: goods imported into a UAE free zone are not subject to customs duty until they exit the free zone into the UAE mainland. This is a major advantage for companies that import and re-export without selling into the UAE domestic market.
UAE Export Procedures
Exports from the UAE: no export duty for most goods (the UAE actively encourages exports). Required for export: Commercial invoice, packing list, certificate of origin (from the Chamber of Commerce), export declaration via Dubai Trade or Abu Dhabi Trade portal. Re-exports: the UAE is a major re-export hub. Goods imported into free zones and then re-exported to other countries pay no UAE duty — this is the foundation of the UAE’s role as a global trading hub.