| Intro | The UAE applies the GCC Common External Tariff of 5% for most goods, with select exemptions (basic foods, medicines) and higher rates (tobacco 100%, alcohol 50%). Free zones (JAFZA, DAFZA, KIZAD, Sharjah Airport FZ, ADAFZ) offer 0% import duty, 100% foreign ownership and simplified re-export. Federal Decree Law 20/2018 on AML applies to precious metals & stones dealers. |
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| Primary authorities | - Federal Customs Authority (FCA)National customs policy.
- Dubai Customs / Abu Dhabi CustomsEmirate-level clearance and inspection.
- MoIATECAS (Emirates Conformity Assessment Scheme), industrial licensing.
- MOFAIC + Executive Office AML/CTFSanctions & counter-terrorism financing.
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| Licensing regimes | - Trade Licence (Federal or Emirate)Mandatory to conduct commercial import/export. · DED / Free Zone Authority
- ECAS certificateRegulated products (electronics, toys, chemicals, building materials). · MoIAT
- Dual-use export authorisationFederal Decree Law 13/2007 goods list. · Executive Office for Control & Non-Proliferation
- Dubai Multi Commodities Centre (DMCC) licencePrecious metals, tea, coffee, diamonds trading. · DMCC
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| Prohibited goods | - · Israeli-origin goods removed from prohibited list post-Abraham Accords (Sep 2020) - now permitted.
- · Narcotics, poppy seeds (unwashed), controlled pharmaceuticals without permit.
- · Ivory, rhino horn (CITES).
- · Publications & media contrary to Islamic values / UAE law.
- · Gambling equipment.
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| Restricted goods | - · Precious metals & stones - DMCC due diligence + Federal Decree Law 20/2018 AML compliance.
- · Halal certification for meat & poultry - ESMA-approved halal certifier at origin required.
- · Pharmaceuticals - MOHAP registration + import permit per shipment.
- · Cosmetics - MOHAP or emirate health authority notification.
- · Telecom equipment - TDRA type approval.
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| Labelling requirements | - · Arabic-language labelling mandatory for retail food (GSO 9), cosmetics, textiles.
- · Country of origin declaration.
- · Halal marking for meat & poultry with certifying-body reference.
- · MOHAP registration number on pharmaceutical/medical device packaging.
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| Sanctions overlay | - · UN Security Council sanctions (auto-applied under Cabinet Decision 74/2020).
- · MOFAIC Local Terrorism List + International Sanctions Compliance guidance.
- · FATF grey-listing (Feb 2022) removed Feb 2024 after AML reforms.
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| Dispute resolution | Onshore courts (Civil & Commercial). DIFC Courts (English-law jurisdiction) and ADGM Courts for Free Zone matters. Dubai International Arbitration Centre (DIAC 2022 rules) and ADCCAC. UAE-acceded to NY Convention 2006. Bilateral CEPAs with India (2022), Indonesia (2023), Turkey (2023), Israel (2022) provide preferential access. |
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| Official sources | |
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