UAE customs rules govern the import of goods into the UAE, including duty rates, anti-dumping measures, and restricted products. For UAE free zone trading companies, understanding customs is essential for legal and cost-efficient import/export operations.
UAE Customs Duty Rates
The UAE applies the GCC Common External Tariff (CET) to most imports. Standard CET rate: 5% on the CIF (Cost, Insurance, and Freight) value of most goods. Exempt categories (0% duty): unprocessed food commodities, pharmaceutical products, and essential medical equipment. Higher rates: tobacco products (100%), alcohol (50%), and carbonated beverages (50%). Free zone imports: goods imported into UAE free zones from outside the UAE enter duty-free. Duty is only paid when goods are “released” into UAE mainland consumption.
GCC Anti-Dumping Measures
The GCC Secretariat applies anti-dumping duties on specific products where manufacturers from certain countries are found to be selling below cost price in the GCC market. Current GCC anti-dumping measures (as of 2024): rebar steel from certain origins, ceramic tiles from certain Asian origins, and polyethylene products from specific countries. Before importing products in these categories, verify current anti-dumping duties with the UAE Federal Customs Authority (customs.gov.ae).
Restricted and Prohibited Imports
Completely prohibited: narcotics, weapons without appropriate licences, counterfeit goods, obscene publications, and goods from sanctioned countries (subject to UN/UAE sanctions list). Restricted (require permits): pharmaceutical products (MOHAP permit required), medical devices (MDMA registration required), food products (DM/ADFSA food registration required), radio and communications equipment (TRA type approval required), and motor vehicles (RTA conformity certificate required).