| Country | United Arab Emirates |
|---|---|
| Main ports | Jebel AliAEJEAKhalifa Port (Abu Dhabi)AEKHLSharjahAESHJKhor FakkanAEKLF |
| Required documents | 12 documents, listed below |
As of 1 Nov 2026
The documents usually required for a commercial import, who normally provides each one, and points to watch. Your coordinator confirms the exact list for your goods.
| Document | Provided by | Note |
|---|---|---|
| Commercial invoice | Supplier | Addressed to the UAE importer, itemised with values and origin; attestation needed above the set value threshold. |
| Packing list | Supplier | Packages, contents and weights matching the invoice. |
| Certificate of origin | Supplier (chamber of commerce or authorised body in the origin country) | Needed to apply the correct duty and any preference. |
| Bill of lading, airway bill or road manifest | Carrier / Nil Ocean | Consignee must match the importer. |
| Delivery order | Carrier's agent in the UAE | Issued after local charges are paid. |
| Trade licence and customs client code | Importer | The licence must cover the goods imported. |
| Import declaration | Licensed clearing agent | Filed electronically; duty and VAT paid or accounted for. |
| Import permit for restricted goods | Importer | From the competent authority before arrival. |
| Conformity certificate for regulated products | Supplier / importer | Under the Ministry of Industry and Advanced Technology schemes where required. |
| Safety Data Sheet (MSDS) | Supplier | For chemicals and dangerous goods; needed before booking. |
| Authorisation for the clearing agent | Importer | Allows the agent to file on the importer's behalf. |
| Insurance certificate | Seller (CIF/CIP) or buyer | Only if the cargo is insured. |
Commercial invoice
Provided by: Supplier
Addressed to the UAE importer, itemised with values and origin; attestation needed above the set value threshold.
Packing list
Provided by: Supplier
Packages, contents and weights matching the invoice.
Certificate of origin
Provided by: Supplier (chamber of commerce or authorised body in the origin country)
Needed to apply the correct duty and any preference.
Bill of lading, airway bill or road manifest
Provided by: Carrier / Nil Ocean
Consignee must match the importer.
Delivery order
Provided by: Carrier's agent in the UAE
Issued after local charges are paid.
Trade licence and customs client code
Provided by: Importer
The licence must cover the goods imported.
Import declaration
Provided by: Licensed clearing agent
Filed electronically; duty and VAT paid or accounted for.
Import permit for restricted goods
Provided by: Importer
From the competent authority before arrival.
As of 1 Nov 2026
Facts as of 1 November 2026. Requirements differ by emirate, free zone and product. Confirm the current rules with your coordinator and the official sources on this page before you ship.
Goods are imported by a company that holds a valid UAE trade licence covering those goods and is registered with customs, which in Dubai means a customs client code with Dubai Customs.
A free-zone company can bring goods into its own free zone. To sell on the UAE mainland, the goods must be cleared for local consumption by a mainland importer or a licensed agent acting for it. A foreign supplier without a UAE licence cannot clear goods in its own name.
| Item | Detail (as of 1 Nov 2026) |
|---|---|
| Main ports | Jebel Ali (AEJEA), Khalifa Port (AEKHL), Sharjah (AESHJ), Khor Fakkan (AEKLF), Fujairah |
| Customs duty | 5% of CIF value (general rate, GCC Common Customs Tariff); exemptions and higher rates apply |
| Import VAT | 5%, administered by the Federal Tax Authority |
| Declarations | Filed electronically by a licensed clearing agent (Dubai Trade in Dubai) |
| Free zones | Duty suspended while goods stay in the zone; duty and VAT due on entry to the mainland |
| 2026 routing | Many Gulf calls replaced by Khor Fakkan, Fujairah or Sohar plus bonded trucking (Notice 03/2026) |
| Iran | Trade with Iran halted by the UAE Government since 19 Aug 2026 |
Most goods pay 5% customs duty on their CIF value, and 5% import VAT is then charged on the customs value plus duty.
Some goods are exempt under the GCC Common Customs Tariff, while others carry higher rates, for example tobacco and alcohol. Excise tax applies on top for certain products such as tobacco and sweetened drinks. VAT-registered businesses can usually account for import VAT through their VAT return instead of paying it at the border; check your position with the Federal Tax Authority or your tax adviser. Duty is assessed by HS code, so confirm the code with your supplier before shipping.
Customs checks a core set: the commercial invoice, packing list, certificate of origin, bill of lading and delivery order, plus any permit the goods require; the full list is in the table on this page.
The commercial invoice should be addressed to the UAE importer and show a clear description, quantities, values, currency and country of origin for each item. Since 2023, invoices above a set value (reported as AED 10,000) have needed attestation through the UAE Ministry of Foreign Affairs system; confirm the current threshold and process before you ship. Descriptions and values must be consistent across all documents, or the declaration may be held for inspection.
Restricted goods need a permit from the competent authority before they arrive, and some regulated products also need a conformity certificate.
Goods can enter a free zone such as JAFZA without paying UAE duty, stay there, and be re-exported to Iraq, the GCC or East Africa, as long as the correct exit or transfer declarations are filed.
If the goods later move to the mainland, duty and VAT become payable at that point. Consolidating purchases from several suppliers in a free-zone warehouse and re-exporting them under one set of documents is one of Dubai's main advantages for buyers in Iraq and Africa. Re-exports must still meet the destination's import rules and all applicable sanctions and export controls; trade with Iran has been halted since 19 August 2026.
When mainline vessels do not call inside the Gulf, cargo is discharged at Khor Fakkan, Fujairah or Sohar and moved to Jebel Ali by bonded truck, with Jebel Ali kept as the final destination on the B/L under Dubai Customs Notice 03/2026.
Carriers may add trucking or diversion surcharges for this leg; we show them as separate lines with their source. A UAE–Oman “green corridor” through the Hatta, Khatmat Malaha and Al Madam crossings was also reported to carry far more declarations in 2026. Check the lane status board for the current position.
Your case follows the stages you see in the portal: booking → loading → departure → arrival (or diversion and bonded trucking) → delivery order → declaration and duty payment → inspection if selected → release → delivery and empty return. We coordinate clearance with licensed clearing agents, show each step with who updated it and when, and keep every charge on an itemised cost sheet. See China to UAE and customs clearance coordination.
The general rate is 5% of the CIF value under the GCC Common Customs Tariff, with exemptions for some goods and higher rates for others such as tobacco and alcohol. Import VAT of 5% is charged on top.
No, not while the goods remain in the free zone. Duty and VAT are payable only if the goods are released to the UAE mainland; re-exports with the correct declarations generally pay no UAE duty.
Since 2023, commercial invoices above a set value (reported as AED 10,000) have needed attestation through the UAE Ministry of Foreign Affairs system. Confirm the current threshold and process with your coordinator before shipping.
Not in its own name. The goods must be cleared by a UAE-licensed importer registered with customs, or by a licensed agent acting for one.
No. The UAE Government halted trade, commercial exchanges and financial transactions with Iran on 19 August 2026, and our Iran-related services are suspended.
Official and primary sources used for this page. Rules change, so check the source for the latest version.
General information, not legal or customs advice. Requirements depend on the goods, their HS code and current regulations; confirm them with your coordinator or the relevant authority before shipping.
ChinatoUnited Arab Emirates
FCL and LCL sea freight from Shanghai, Ningbo, Shenzhen, Qingdao and other Chinese ports to Dubai, with 2026 routing via Khor Fakkan, Fujairah or Sohar and bonded trucking to Jebel Ali.
Next step
Send your cargo, origin and timing. A coordinator confirms the documents and sends an itemised quote.
To import into the UAE you need a licensed importer registered with customs, a commercial invoice, packing list, certificate of origin, the bill of lading and the carrier's delivery order, plus a permit for restricted goods. The general customs duty is 5% of the CIF value and 5% VAT applies on import. Goods held in a free zone such as JAFZA and then re-exported generally pay no UAE duty.
Conformity certificate for regulated products
Provided by: Supplier / importer
Under the Ministry of Industry and Advanced Technology schemes where required.
Safety Data Sheet (MSDS)
Provided by: Supplier
For chemicals and dangerous goods; needed before booking.
Authorisation for the clearing agent
Provided by: Importer
Allows the agent to file on the importer's behalf.
Insurance certificate
Provided by: Seller (CIF/CIP) or buyer
Only if the cargo is insured.
