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Every company importing goods into Dubai or exporting from it handles its declarations through Mirsal 2, the electronic customs declaration system of Dubai Customs. Access is provided via the Dubai Trade portal, where all declarations are created digitally. Before reaching the declaration stage, the company must hold a valid trade licence and an importer registration (importer code).
For the latest tariffs, declaration rules and importer code applications, the official source Dubai Customs (dubaicustoms.gov.ae) should be followed. The importer code is obtained via the Dubai Trade portal using the company trade license and is a prerequisite for customs declarations.
A smooth process depends heavily on the accuracy of the paperwork. Goods are classified according to their HS (Harmonised System) code. This classification is far from a formality; an incorrect HS code can lead to duties being over- or under-calculated, customs delays and administrative penalties. For this reason, having the classification done by an experienced customs broker is one of the most critical steps in the process.
Valid trade license and importer code registration via Dubai Trade.
Invoice, packing list, B/L or AWB and certificate of origin.
Correct HS classification and declaration via Mirsal 2.
5% customs duty + 5% VAT assessed on CIF.
Clearance of goods or storage in a free zone such as Jebel Ali.
The documents most commonly required are:
Uploading the documents fully and accurately to the system significantly reduces the time goods spend at customs and prevents potential additional costs.
The United Arab Emirates applies the Gulf Cooperation Council (GCC) Common Customs Tariff. As of 2026, the main rates are as follows:
Goods of GCC origin may be exempt from customs duty when imported with a valid certificate of origin. In addition, VAT registration is mandatory for companies whose annual taxable supplies exceed AED 375,000, while businesses below this threshold may register voluntarily. Accurate calculation is decisive for both cash flow and regulatory compliance.
For official information on VAT registration, rates and filing obligations, visit the Federal Tax Authority (FTA - tax.gov.ae).
A significant part of Dubai's appeal comes from its free zones, most notably Jebel Ali (JAFZA), DAFZA and DMCC. For goods entering a free zone, customs duty and VAT are suspended as long as the goods do not enter the mainland. If the goods are transferred to the mainland, an FZ Transit Out declaration is filed through Mirsal 2 and the 5% duty is assessed. Goods that are re-exported directly usually incur no duty. This structure offers a serious cash-flow advantage to companies engaged in transit trade, re-export and warehousing.
If you would like a closer look at free zone taxation and customs practices, see our guide on taxation and customs regulations in Dubai Free Zones.
Dubai customs clearance fees are not limited to customs duty alone; the total cost is the sum of duty, VAT and operational service charges. While the short answer to how much Dubai customs duty is comes to 5% of the CIF value for most goods, the real cost calculation must also include the Mirsal 2 declaration processing fee, terminal and handling charges, storage and any inspection costs.
The main items that determine the clearance cost of a shipment are:
Accurate cost planning requires determining the CIF value and HS code correctly from the outset; misclassification leads both to overpayment of duty and to additional storage costs caused by delays at customs.
Trade volume between Turkey and the United Arab Emirates has grown rapidly following the CEPA (Comprehensive Economic Partnership Agreement). Customs procedures for exports from Turkey to Dubai proceed on two fronts: the Turkish export customs and the Dubai import customs. 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 required, a preferential movement document are prepared. When the goods reach Dubai, the importer must hold a valid importer code (customs registration number) with Dubai Customs; the declaration is made via Mirsal 2 and duty is assessed on the CIF value.
Working with an experienced customs broker on the Turkey–Dubai corridor eliminates delays arising from the regulatory differences between the two countries and shortens delivery times.
One of the most important choices affecting import costs 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) is assessed immediately on import | Suspended as long as goods remain in the zone |
| VAT | 5% applies | Not applied unless goods enter the mainland |
| Re-export | Requires a duty refund procedure | Usually no duty on direct re-export |
| Sale to local market | Freely permitted | Requires an FZ Transit Out declaration and 5% duty to the mainland |
| Storage advantage | Standard | Long-term duty-free storage possible |
| Suitable use | Companies distributing to the local market | Transit trade, re-export and logistics companies |
In short, the mainland is more advantageous for companies selling to the local market, while free zones such as Jebel Ali (JAFZA), DAFZA or DMCC offer better cash flow for transit trade and re-export businesses.
Some goods are entirely banned from import into Dubai, while others may only be brought in with prior approval from the relevant authority (restricted goods). Such items, if wrongly declared, lead to seizure at customs and administrative penalties.
Generally prohibited goods: narcotics, counterfeit currency and counterfeit branded products, gambling machines and publications contrary to Islamic values.
Restricted (permit-based) goods: medicines and medical products, food supplements, cosmetics, radio/communication devices, live animals and plants, and certain chemicals. These require approval from the relevant authorities such as Dubai Municipality, the drug authority or TDRA. Completing the correct HS code and required permits from the outset eliminates the risk of delays at customs.
When choosing a customs broker, the first criterion is the firm's command of current UAE legislation and Dubai Customs regulations. Tariff changes, permit requirements and Mirsal 2 procedures are updated regularly; an agent who fails to follow them can cause unforeseen delays.
Second, speed of communication and transparency matter. Even a single day's delay in the supply chain affects the delivery schedule. Choose firms that report declaration status regularly and disclose potential additional costs in advance. Finally, integrated solutions that offer shipping, storage and distribution under one roof both accelerate the process and reduce the operational burden.
At World Company Setup, we provide end-to-end consultancy for companies importing and exporting in Dubai — from document preparation and the declaration process to duty calculation and free zone planning.
To structure your import-export operation in Dubai end to end, you can benefit from the following services:
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).
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