UAE Customs and Import Duty Reference 2026 — Free Zone Import Rules
UAE free zone companies importing and exporting goods have specific customs duty rules. Here is the complete 2026 reference guide.
In this guide:
UAE Customs Duty — General
- GCC Customs Union: UAE is part of the GCC Customs Union; common external tariff of 5% on most goods
- Exceptions: Some goods (food, medicine, alcohol, tobacco) have different rates
- Alcohol: 50% customs duty on alcoholic beverages
- Tobacco: 100% excise duty on tobacco products
Free Zone Import Advantages
- No customs duty in free zone: Goods imported into UAE free zone are NOT subject to customs duty as long as they remain in the free zone
- Duty deferred: Customs duty only applies when goods move from free zone to UAE mainland
- Re-export advantage: Free zone companies can re-export without paying UAE customs duty
Free Zone to Mainland Transfer
- Customs duty applies: When goods move from free zone to UAE mainland consumer or business
- Process: Import declaration must be filed; customs duty paid
- Free zone company selling to mainland: Mainland buyer pays customs duty; free zone seller is not responsible
Country of Origin Certificates
- Required for: Some goods to benefit from UAE-GCC preferential tariffs
- Certificate of origin: Issued by Chamber of Commerce in country of production
- UAE CEPA partners: Goods from India, UK, Indonesia, etc. may qualify for reduced tariffs under UAE CEPA agreements