AELast reviewed 2026-07-21

United Arab Emirates - Import & Export Regulatory Guide

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.

Compare United Arab Emirates vs other markets

Regulatory authorities

Federal Customs Authority (FCA) ↗
National customs policy.
Dubai Customs / Abu Dhabi Customs
Emirate-level clearance and inspection.
MoIAT
ECAS (Emirates Conformity Assessment Scheme), industrial licensing.
MOFAIC + Executive Office AML/CTF
Sanctions & counter-terrorism financing.
Central Bank of the UAE
Forex, banking, financial-sector AML.

Licensing regimes

Licence	Scope	Issuer
Trade Licence (Federal or Emirate)	Mandatory to conduct commercial import/export.	DED / Free Zone Authority
ECAS certificate	Regulated products (electronics, toys, chemicals, building materials).	MoIAT
Dual-use export authorisation	Federal Decree Law 13/2007 goods list.	Executive Office for Control & Non-Proliferation
Dubai Multi Commodities Centre (DMCC) licence	Precious metals, tea, coffee, diamonds trading.	DMCC

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.

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.

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.

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.

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.

Key official sources

Frequently asked questions (6)

Do goods routed via a UAE Free Zone qualify for CEPA tariff preferences?

Only if they meet the FTA's rules of origin - typically a Change of Tariff Heading or minimum value-add. A pure trans-shipment through JAFZA without qualifying operations will be treated by the destination customs as the original non-CEPA origin.

How does the 5% VAT interact with duty?

VAT (Federal Decree Law 8/2017) is 5% on CIF + duty. Free-zone-to-free-zone movements and designated-zone supplies are outside VAT scope; import from a designated zone into the UAE mainland triggers VAT at the point of movement.

How does a UAE free zone differ from mainland for imports?

Free-zone imports enter duty-free and VAT is deferred; the goods stay under customs supervision. Movement into mainland (or to a mainland customer) triggers a customs declaration, 5% MFN duty, and 5% VAT on the CIF+duty base. Intra-GCC transfers use the GCC statistical declaration.

What is ECAS and when is it required?

The Emirates Conformity Assessment Scheme (run by MoIAT) is mandatory for regulated products - electricals, cosmetics, chemicals, low-voltage equipment, toys. Manufacturers register products, submit test reports against relevant UAE.S standards, and obtain an ECAS certificate before shipping.

How are anti-dumping duties applied under the GCC common regime?

The GCC Technical Secretariat for Anti-Dumping investigates and issues definitive duties applicable across all six GCC states. Currently in force against products including ceramic tiles (China, India), aluminium foil (China), and passenger tyres (multiple origins). Rates vary by exporter and are HS-line specific.

What is the UAE's Corporate Tax exposure for trading companies?

9% federal corporate tax applies from FY starting 1 Jun 2023 on taxable income above AED 375,000. Qualifying Free Zone Persons can retain the 0% rate on qualifying income (limited categories - distribution to related-party customers meeting substance). Free-zone trading of goods to mainland is generally not qualifying.

These commodity hubs list United Arab Emirates in their export or import lane. Cross-reference the regulatory rules above with grades, specs and HS chapters.

Aluminium →

Top exporter

HS 7601 · EGA - premium P1020A

Sulphur →

Top exporter

HS 2503 · ADNOC Ruwais - world's largest sulphur exporter

Templates & guides