SSLT Global
AE

UAE Import & Export Toolkit

A single hub for pricing UAE-flowing shipments: LC cost in AED or USD on ACT/360, 5% GCC CET plus 5% VAT, free-zone versus mainland treatment, and Incoterms best practice for the Gulf.

Currency
AED (UAE Dirham) - pegged to USD at 3.6725
VAT
5% standard
0% on exports outside GCC and on qualifying international transport. Free-zone-to-free-zone movements are outside VAT scope subject to conditions.
Duty regime
GCC Common External Tariff: 5% on most goods, 50% on alcohol, 100% on tobacco. Preferential rates under India-UAE CEPA, Israel-UAE CEPA, GAFTA (Arab League) and Turkey FTA. Free-zone imports are duty-suspended until they enter the UAE mainland.

Free calculators for United Arab Emirates trade

Major ports & gateways
  • · Jebel Ali (JAFZA) - largest man-made port in the world
  • · Khalifa Port (Abu Dhabi)
  • · Port Rashid (Dubai)
  • · Fujairah - bunkering & oil terminals
  • · Sharjah (Khor Fakkan, Hamriyah)
Top exports
  • · Crude petroleum
  • · Refined petroleum
  • · Gold & jewellery
  • · Aluminium
  • · Re-exports (machinery, electronics)
  • · Petrochemicals
Top imports
  • · Gold
  • · Machinery
  • · Vehicles
  • · Broadcasting equipment
  • · Jewellery
  • · Food & agricultural goods

Trade finance in United Arab Emirates

  • · AED and USD LCs both use ACT/360 for usance interest. Given the AED-USD peg (3.6725), most Gulf trade is invoiced directly in USD to avoid dual-conversion spread.
  • · UAE banks typically quote 0.10-0.20% per quarter for LC issuance. GCC bank confirmation is inexpensive (0.10-0.25%); G7 confirmation on Gulf risk sits at 0.15-0.40%.
  • · Islamic trade finance instruments (Murabaha, Wakala, Musharaka) are widely available and increasingly bank-of-choice for regional counterparties - AAOIFI standards apply alongside UCP 600.
  • · The DIFC and ADGM offer English-common-law dispute resolution, which materially reduces LC and guarantee enforcement risk for foreign beneficiaries.

Customs & duty in United Arab Emirates

  • · The UAE applies the 6-digit WCO HS with an 8-digit GCC extension used across all GCC states.
  • · Customs value = CIF. Duty is 5% flat on most tariff lines. VAT is then applied on (CIF + duty).
  • · Free-zone entities (JAFZA, DAFZA, RAKEZ etc.) can import duty-suspended. Duty and VAT crystallise only when goods enter the UAE mainland - so free-zone re-exports pay nothing.
  • · Certificate of Origin is mandatory for preferential duty (India CEPA, Israel CEPA, GAFTA). Approved-exporter self-certification is available for India CEPA.

Incoterms 2020 practice in United Arab Emirates

  • · CIF Jebel Ali is the dominant term for containerised imports. For crude and refined product, FOB and CFR remain standard.
  • · DDP into a UAE free zone is straightforward because free-zone entry does not trigger customs/VAT liability. DDP into the mainland requires the seller to have a UAE tax registration - usually impractical.

HS commodity guides for United Arab Emirates

Classification, duty and worked landed-cost examples for the commodity families most active on United Arab Emirates's trade lanes.

Every HS commodity landed-cost page for United Arab Emirates

Direct link to the United Arab Emirates import guide for each HS commodity we publish.

United Arab Emirates appears in the trade lanes for the commodities below. Each hub covers grades, specs, benchmark pricing and HS code references.

United Arab Emirates's key trading partners

Frequently asked questions

How much is import duty in the UAE?

5% flat on most goods under the GCC Common External Tariff. 50% on alcohol, 100% on tobacco. Zero or reduced rates apply under India CEPA, Israel CEPA, GAFTA and other preferential agreements.

Is VAT payable on free-zone imports?

No, provided the goods remain in a Designated Free Zone. VAT (and customs duty) crystallise only when the goods are cleared into the UAE mainland. Free-zone-to-free-zone movements can be outside VAT scope.

What day-count convention applies to AED LCs?

ACT/360 - same as USD. Because AED is pegged to USD at 3.6725, Gulf trade finance conventions follow the dollar. Our Usance LC Interest Calculator applies ACT/360 automatically for AED.

Do I need an importer code in the UAE?

Yes. Each Emirate's customs authority (Dubai Customs, Abu Dhabi Customs, etc.) issues an importer code linked to your trade licence. Free-zone entities receive a separate free-zone customs code.

Country data compiled from WCO HS, WTO tariff schedules, national customs authorities and central banks. Duty, tax and regulatory information is decision-support only - always confirm with a licensed customs broker or your bank before acting.