Telephone Numbers
Telephone Numbers
For detailed information +90 542 381 3868'Call.
Table of Contents
Every company importing goods into Dubai or exporting from it handles its formalities through Mirsal 2, the electronic declaration system of Dubai Customs. Access runs through the Dubai Trade portal, where every declaration is created digitally. Before reaching the declaration stage, the company needs a valid trade licence and a customs registration record known as the importer code.
The authoritative source for current tariffs, declaration rules and importer code applications is the Dubai Customs website. The importer code is obtained through the Dubai Trade portal using the company trade licence and is a precondition for any customs declaration. Once issued, declaration filing, container tracking and payment are all managed from the same account.
How smoothly the process runs depends largely on documentary accuracy. Goods are classified under an HS (Harmonised System) code. This classification is not a formality: an incorrect HS code leads to over- or under-assessed duty, holds at the border and administrative penalties. Having the classification done by an experienced customs broker is therefore one of the most critical steps.
Valid trade licence and customs registration via Dubai Trade.
Invoice, packing list, B/L or AWB and certificate of origin.
Correct HS classification and filing through Mirsal 2.
5% customs duty on CIF plus 5% VAT assessed.
Cargo release or storage in a free zone such as Jebel Ali.
Mirsal 2 offers different declaration types depending on where the goods come from and where they are going. Choosing the right one determines both when duty becomes payable and how much is paid:
The documents most frequently requested in practice are:
Uploading complete and accurate documents materially shortens the time goods spend at the border and prevents avoidable costs. The goods description on the invoice is expected to match the HS code, and the weight on the packing list to match the transport document; even small inconsistencies can trigger a physical inspection.
The United Arab Emirates applies the GCC Common Customs Tariff. As of 2026 the headline rates are:
Goods of GCC origin imported with a valid certificate of origin may be exempt from customs duty. VAT registration is mandatory for businesses whose annual taxable supplies exceed AED 375,000, while voluntary registration is available above AED 187,500. Official information on rates and filing obligations is published by the Federal Tax Authority (FTA).
Duty is not assessed on the invoice price of the goods alone, but on the CIF value: goods, insurance and freight combined. A buyer working on FOB terms who forgets to add freight and insurance under-declares. A worked example makes the sequence clear:
If you operate through a free zone entity, the same calculation is deferred to the moment the goods move to the mainland. The accounting and VAT side of that deferral is covered in our guide to taxation and accounting for Dubai free zone companies.
Alongside customs duty and VAT, certain product groups attract excise tax. The rate is 100% on tobacco products and electronic smoking devices and 50% on carbonated drinks. From 1 January 2026 sweetened drinks moved from an ad valorem rate to a tiered volumetric model: AED 1.09 per litre where sugar content is 8 grams or more per 100 ml, AED 0.97 per litre between 5 and 8 grams, and no excise below 5 grams. Beverage importers should review product formulation and declarations against these thresholds.
Dubai Customs has updated the rules applying to cross-border e-commerce. With effect from 3 August 2026, cross-border e-commerce shipments valued at AED 1,000 or less are exempt from customs duty. The change directly reshapes the cost structure of e-commerce operations that previously worked with a far lower threshold.
Two details matter in practice:
The exemption concerns customs duty; VAT obligations and product-specific permit requirements must still be assessed separately. For companies planning e-commerce or wholesale imports through Dubai, our guide to importing into Dubai walks through the full process step by step.
A significant part of Dubai's appeal comes from its free zones, above all Jebel Ali (JAFZA), DAFZA and DMCC. For goods entering a free zone, customs duty and VAT are suspended for as long as the goods stay in the zone. Where goods move into the mainland, an FZ Transit Out declaration is filed through Mirsal 2 and 5% duty becomes payable. Goods re-exported directly usually attract no duty at all. The structure gives companies engaged in transit trade, re-export and storage a substantial cash-flow advantage.
Companies moving goods into a free zone are typically asked for a deposit or bank guarantee equal to the duty amount, as security that the goods will not enter the mainland without declaration. The amount is refunded once the goods are re-exported or consumed within the zone; the refund claim must be filed within the applicable period and supported by proof of exit. Because blocked amounts can accumulate quickly, deposit tracking should be assigned to a named owner and reconciled monthly.
Customs clearance cost in Dubai is not limited to duty; the total is the sum of duty, VAT and operational service charges. The short answer to how much customs duty is payable in Dubai is 5% of the CIF value for most goods, but a realistic budget also accounts for declaration processing fees, terminal and handling charges, storage and, where applicable, inspection costs.
The main cost lines that determine what a shipment ultimately costs are:
Accurate cost planning depends on getting the CIF value and the HS code right from the outset; misclassification results both in overpaid duty and in additional storage charges caused by delays at the border.
Trade volume between Turkey and the United Arab Emirates has grown rapidly since CEPA (the Comprehensive Economic Partnership Agreement). Customs formalities on the Turkey–Dubai route run on two legs: export clearance in Turkey and import clearance in Dubai. A smooth process depends on the documents on both sides being consistent and complete.
On the Turkish side the exporter files an electronic export declaration; a certificate of origin and, where preferential origin is claimed, a movement certificate are prepared. Once the goods reach Dubai, the importer must hold a valid importer code with Dubai Customs; the declaration is filed through Mirsal 2 and duty is assessed on the CIF value.
Working with a customs broker experienced on the Turkey–Dubai corridor removes delays caused by differences between the two regulatory systems and shortens delivery times.
One of the most important decisions affecting import cost in Dubai is whether goods enter the mainland or a free zone. The table below compares the two models from a customs perspective:
| Criterion | Mainland | Free Zone |
|---|---|---|
| Customs duty | 5% on CIF, assessed immediately on import | Suspended while goods remain in the zone |
| VAT | 5% applied | Not applied until transfer to the mainland |
| Re-export | Refund procedure required | Usually no duty on direct re-export |
| Deposit | Generally not required | Deposit or guarantee equal to duty may be required |
| Sales to the local market | Unrestricted | FZ Transit Out declaration and 5% duty required |
| Storage advantage | Standard | Long-term duty-free storage possible |
| Best suited to | Companies distributing to the local market | Transit trade, re-export and logistics companies |
In short, the mainland suits companies selling into the local market, while free zones such as Jebel Ali (JAFZA), DAFZA or DMCC are more advantageous in cash-flow terms for transit trade and re-export.
Some goods are banned from import into Dubai outright, while others may enter only with prior approval from the relevant authority. Misdeclaring such goods leads to seizure at the border and administrative penalties.
Prohibited goods: narcotics, counterfeit currency and counterfeit branded goods, gambling machines and publications contrary to Islamic values.
Restricted goods: pharmaceuticals and medical products, food supplements, cosmetics, radio and telecommunications equipment, live animals and plants, and certain chemicals. These require approval from authorities such as Dubai Municipality, the drug regulator or the TDRA. Completing the correct HS code and the necessary permits before shipment removes the risk of a hold at the border.
Delays in Dubai customs procedures usually come not from the regulations themselves but from recurring lapses in declaration discipline. The most common ones seen in practice are:
Dubai Customs has post-clearance audit powers: records can be reviewed after the goods have been released. Declarations, invoices and payment records should therefore be archived and kept consistent with the accounting ledger. Our accounting and finance services in Dubai support exactly that alignment.
For companies importing regularly and in volume, Authorized Economic Operator (AEO) status is a lasting way to accelerate customs procedures. Accredited companies benefit from fewer physical inspections, priority processing, simplified declaration options and, under mutual recognition arrangements, facilitation abroad as well.
An application is assessed on financial standing, record-keeping discipline, supply chain security and past compliance performance. AEO is therefore best planned not as a short formality but as a programme in which accounting, logistics and customs processes mature together. In companies with high annual shipment volumes, the drop in inspection rates alone translates into storage and demurrage savings.
The first criterion when selecting a customs broker is command of current UAE legislation and Dubai Customs regulations. Tariff changes, permit requirements and Mirsal 2 practices are updated regularly; an intermediary who does not follow them causes unpredictable delays.
Second, speed of communication and transparency matter. Even a single day of delay in the supply chain affects the delivery plan. Prefer companies that report declaration status regularly and flag potential additional costs in advance. The third criterion is scope: integrated solutions covering transport, storage and distribution under one roof both accelerate the process and reduce operational load.
At World Company Setup we provide end-to-end consultancy to companies importing into and exporting from Dubai — from document preparation and declaration filing to duty calculation and free zone planning.
To structure your import-export operation in Dubai end to end, you can draw on the following services:
Rates and thresholds were verified against official sources as of August 2026. Legislation can change, so current announcements should be checked before each shipment.
Keep your import and export operations running smoothly with accurate HS classification, complete document management and fast declarations via Mirsal 2. The World Company Setup expert team supports you at every step of Dubai customs procedures.
The UAE applies the GCC Common Customs Tariff. For most products, customs duty is 5% of the CIF value (goods + insurance + freight). This rises to 50% for alcoholic beverages and 100% for tobacco. A 5% VAT is also charged on the total of the CIF value plus the duty.
The core documents are the commercial invoice, packing list, bill of lading or airway bill, and certificate of origin. Depending on the product, additional permits and approvals may be required for food, pharmaceuticals, cosmetics or wireless devices. A valid trade licence and importer registration are also mandatory.
Mirsal 2 is the electronic customs declaration system of Dubai Customs. Import and export declarations are created within this system through the Dubai Trade portal. Documents are uploaded digitally, the HS code is entered, and duties are calculated automatically.
For goods entering a free zone such as JAFZA, customs duty and VAT are suspended as long as the goods do not enter the mainland. If goods are re-exported directly, no duty usually arises; duties are only assessed once the goods enter the local market.
When documents are complete and accurate, a standard declaration is usually cleared the same day or within 1-2 business days. An incorrect HS code, missing documents or a physical inspection requirement can extend the timeline, which is why working with a professional customs broker matters.
Yes. Goods of GCC origin imported with a valid certificate of origin may be exempt from customs duty under the Common Customs Tariff. To apply the exemption, the certificate of origin must be submitted accurately and in full.
Dubai clearance costs consist of 5% customs duty on the CIF value, 5% VAT, the Mirsal 2 declaration processing fee, the customs brokerage service fee and any port/storage charges. The total fee varies by the product's HS code, value and shipping method.
The importer code (customs registration number) is obtained from Dubai Customs via the Dubai Trade portal using the company's valid trade license. This code is a prerequisite for filing import/export declarations through Mirsal 2.
On the Turkish side an export declaration and certificate of origin are prepared; when the goods reach Dubai, the declaration is filed via Mirsal 2 using the importer's code and duty is assessed on the CIF value. Under the CEPA agreement, tariff advantages can be used with the certificate of origin.
Narcotics, counterfeit currency and counterfeit branded goods are entirely prohibited. Medicines, food supplements, cosmetics, radio devices and live animals/plants are restricted goods that can only be imported with approval from the relevant authority (Dubai Municipality, drug authority, TDRA).
Yes. Under a Dubai Customs measure effective 3 August 2026, cross-border e-commerce shipments valued at AED 1,000 or less are exempt from customs duty. B2C goods on which duty is shown to have been paid are also exempt when returned within 60 days of exit. Tobacco, electronic smoking devices, nicotine liquids and alcoholic products remain outside the exemption.
The CIF value is the sum of the goods value, insurance and freight. For AED 100,000 of goods with AED 6,000 freight and AED 1,000 insurance, CIF is AED 107,000. Customs duty is 5% of that amount (AED 5,350), and VAT is 5% of CIF plus duty, i.e. 5% of AED 112,350 (AED 5,617.50).
Yes. The deposit or bank guarantee equal to the duty amount, taken when goods enter a free zone, is refunded once the goods are re-exported or consumed within the zone. The claim must be filed within the applicable period and supported by proof of exit, otherwise the amount stays blocked.
AEO-accredited companies receive fewer physical inspections, priority processing, simplified declaration options and, under mutual recognition arrangements, facilitation abroad. Applications are assessed on financial standing, record-keeping discipline, supply chain security and past compliance performance.
VAT registration is mandatory for businesses whose annual taxable supplies exceed AED 375,000. Voluntary registration is available above AED 187,500. On import, VAT is assessed at 5% on the sum of the CIF value and the customs duty.
+90 542 381 3868
+971 58 5204103