Trade and customs in the UAE
How goods move in and out of the UAE: registering with customs, clearing a shipment, working out the duty and import VAT, how the GCC customs union works, what the CEPA trade agreements change and how to prove where goods come from.
Goods imported into the UAE from outside the GCC generally pay customs duty of 5% of their CIF value: the cost of the goods plus insurance and freight to the place of import. Import VAT is then charged at 5% on a value that includes the duty and any excise tax. Some goods are exempt from duty, and alcohol and tobacco pay higher rates.
General customs duty
5% of CIF value
The general UAE customs duty on goods imported from outside the GCC is 5% of the CIF value (cost, insurance and freight up to the place of importation); some goods are exempt and some carry higher rates under the GCC common tariff.
- Applies to
- Imports from outside the GCC Customs Union
- Source
- Customs duty and tariff, The Official Portal of the UAE Government (u.ae)
- Checked
The GCC customs union
The UAE is a member of the GCC Customs Union, which has operated since 1 January 2003 with a common external tariff. Duty is collected once, at the first point of entry into the union, and goods on which it was paid there move between member states without being charged again. Goods produced in a GCC member state are treated as national goods in every member and move between them free of duty, as long as they meet the GCC rules of origin.
Duty rates and import VAT
| Goods | Customs duty |
|---|---|
| Most goods from outside the GCC | 5% of CIF value |
| Alcoholic beverages | 50% |
| Cigarettes and tobacco products | 100% |
| Qualifying goods of GCC origin | 0% |
Tobacco also carries excise tax of 100% of its excise price, on top of the customs duty. For VAT, the value of an imported good is its customs value, insurance and freight included, plus the customs duty and excise tax paid on it. VAT is charged at the standard rate on that total, and VAT itself is not part of the value.
Trade agreements and origin
The UAE’s Comprehensive Economic Partnership Agreements (CEPAs) can lower or remove duty on goods that meet each agreement’s rules of origin. A certificate of origin records where goods were made, and it is the document an importer relies on to claim that treatment. The tariff line of each product, its HS code, decides which rate applies. Goods leaving the UAE have their own declarations and VAT rules, explained in exporting and re-exporting.
The customs duty calculator works out the duty, the import VAT and the landed total for a shipment from its CIF value.
Guides on trade and customs
-
How to import goods into the UAE: licence, customs code and clearance
How importing into the UAE works: the licence and customs code you need, declarations and documents, restricted goods, duty and import VAT, and clearance steps.
-
UAE customs duty: rates, exemptions and how it is calculated
UAE customs duty explained: the 5% GCC tariff on CIF value, 50% on alcohol and 100% on tobacco, exemptions, HS codes and a worked example with import VAT.
-
Certificates of origin in the UAE: when you need one and how to apply
Certificates of origin in the UAE: preferential vs non-preferential, who issues each (the Ministry or a chamber), documents, fees and the online steps.
-
Exporting and re-exporting goods from the UAE
Exporting and re-exporting from the UAE: licence and customs code, export declarations, duty refunds on re-export, free zone goods and VAT zero-rating.
-
UAE CEPA trade agreements: partners and what they change
The UAE CEPA trade agreements in force and their dates, from India in 2022 to Korea and Ukraine in 2026, what they change and how a business claims them.
Calculators for this topic
Customs duty calculator
Customs duty and import VAT on a shipment, from the cost, insurance and freight value.
VAT calculator
Adds VAT to a net price or takes it out of a VAT-inclusive price.
USD to AED converter
Converts US dollars to dirhams and back at the official pegged rate.
Excise tax calculator
The excise tax on tobacco, energy drinks, vaping products and sweetened drinks.
Frequently asked questions
What is the customs duty rate in the UAE?
The general rate is 5% of the CIF value of goods imported from outside the GCC. Alcohol pays 50% and cigarettes and tobacco 100%, and some goods are exempt under the GCC common tariff.
Is VAT charged on imports into the UAE?
Yes. Import VAT is charged at the standard rate of 5% on the customs value of the goods, including insurance and freight, plus any customs duty and excise tax paid on the import.
What is CIF value?
Cost, insurance and freight: the price of the goods plus the cost of insuring and shipping them up to the place of import. UAE customs duty is charged as a percentage of this value.
Do goods from other GCC countries pay customs duty?
Goods produced in a GCC member state that meet the rules of origin move between member states free of duty. Goods from outside the GCC pay duty once, at their first point of entry into the customs union.
Does tobacco pay both customs duty and excise tax?
Yes. Customs duty on cigarettes and tobacco is 100%, and it is separate from, and in addition to, the 100% excise tax on tobacco.
Sources
Official and primary sources we used for this page, with the date we last opened each one.
- Customs duty and tariff
- Frequently Asked Questions
- Customs Union for GCC States
- Federal Decree-Law No. 8 of 2017 on Value Added Tax and its amendments (unofficial translation), Article 3
- Cabinet Decision No. 197 of 2025 on Excise Goods, Tax Rates or Amounts Imposed on Excise Goods, and the Methods of Calculating the Excise Price (unofficial translation), Article 10