How to use the calculator
- Choose the kind of goods. For goods with another rate in the GCC tariff, or exempt goods, choose "Another rate" and enter it.
- Enter the cost of the goods in dirhams, and the insurance and freight to the UAE if they are not already in the price.
- For excise goods, add the excise tax paid on import. It does not change the duty but it is part of the value import VAT is charged on.
How it is calculated
CIF value = cost of the goods + insurance + freight
Customs duty = duty rate × CIF value
Import VAT = 5% × (CIF value + customs duty + excise tax)
Landed total = CIF value + customs duty + excise tax + import VAT
The calculator shows each figure to the nearest fils. It does not round where customs might round differently on a declaration.
The duty rates
| Goods | Duty |
|---|---|
| Most goods from outside the GCC | 5% of CIF value |
| Alcoholic drinks | 50% |
| Cigarettes and tobacco products | 100% |
| Goods of GCC origin | 0% duty on qualifying GCC-origin goods |
Sources: Customs duty and tariff (updated 14 Sep 2026), The Official Portal of the UAE Government (u.ae); Frequently Asked Questions, Dubai Customs. Checked .
The UAE applies the GCC common customs tariff. Each product has a Harmonized System (HS) code, and some codes carry a different rate or none, so the general rate is a starting point rather than the answer for every product.
The GCC Customs Union
Customs Union since 1 January 2003; duty paid at first point of entry
The GCC Customs Union has operated since 1 January 2003: member states apply a common external tariff, customs duty is collected once at the first point of entry into the Union, and goods on which duty was paid there move between member states without being charged again.
- Applies to
- Goods entering and moving within the GCC (UAE, Saudi Arabia, Kuwait, Qatar, Bahrain, Oman)
- Source
- Customs Union for GCC States, Federal Authority for Identity, Citizenship, Customs and Port Security (ICP)
- Checked
The value import VAT is charged on
Customs value + customs duties + Excise Tax
For VAT, the value of imported goods is their customs value under customs legislation, including insurance and freight, plus any customs duties and Excise Tax paid on the import; VAT itself is not included in the value.
- Applies to
- Goods imported into the UAE
- Source
- Federal Decree-Law No. 8 of 2017 on Value Added Tax and its amendments (unofficial translation), Article 35, Federal Tax Authority
- Checked
VAT rate on imports
5%
UAE VAT is charged at a standard rate of 5% on taxable supplies and imports of goods and services, unless a supply is zero-rated or exempt.
- Applies to
- Supplies and imports under Federal Decree-Law No. 8 of 2017 on VAT
- Source
- Federal Decree-Law No. 8 of 2017 on Value Added Tax and its amendments (unofficial translation), Article 3, Federal Tax Authority
- Checked
Worked example
Worked example
A shipment with a CIF value of AED 100,000
The amounts are illustrations. The goods come from outside the GCC and take the general rate.
- CIF value: AED 90,000 + AED 2,000 insurance + AED 8,000 freight = AED 100,000.
- Customs duty: 5% × AED 100,000 = AED 5,000.
- Value for import VAT: AED 100,000 + AED 5,000 = AED 105,000.
- Import VAT: 5% × AED 105,000 = AED 5,250.
Duty AED 5,000 and import VAT AED 5,250: a landed total of AED 110,250.
The same shipment of alcoholic drinks would pay AED 50,000 of duty at 50%, and import VAT of AED 7,500 on the higher value.
Assumptions and what the calculator leaves out
- The tariff code. The calculator does not look up HS codes or the GCC list of exempt goods. Enter the rate for your goods when it is not one of those listed.
- Tobacco. ICP describes the tobacco duty in the unified GCC tariff as 100%, ad valorem or specific, so some tobacco lines carry a fixed amount per quantity. The calculator applies 100% of the CIF value only.
- Rules of origin. Duty-free treatment of GCC goods depends on the goods meeting the GCC rules of origin, which the calculator does not check. It takes your choice as given.
- Fees. Customs declaration fees, port and handling charges and broker fees are not included.
- Currency. Enter values in dirhams. Customs converts foreign-currency values at the exchange rate on the day of the declaration. The USD to AED converter uses the Central Bank's rate for the US dollar.
- Excise tax. Excise tax on tobacco, vaping products, energy drinks and sweetened drinks is a separate tax. Work it out with the excise tax calculator and enter it here.
- Travellers. Personal allowances for passengers follow different rules and are not covered.
Note
The import process step by step is covered in importing goods into the UAE, and the tariff and its exemptions in UAE customs duty.