United Arab Emirates Import Duty Rates
GCC Common External Tariff
The UAE applies the GCC Common External Tariff (CET) — a flat 5% on CIF value for almost all goods. VAT at 5% is then applied on CIF + duty. Free Zones (Jebel Ali, etc.) are duty-free for transit and re-export. Alcohol and tobacco attract much higher rates. The UAE has no personal income tax.
Duty basis
CIF
VAT
5%
Currency
AED
Products covered
18
United Arab Emirates duty rates by product
MFN rates · CIF basis · click for full breakdown| Product | HS Code | MFN Duty | FTA Available | |
|---|---|---|---|---|
| Smartphones & Mobile Phones | 8517.12 | 5% | UAE–India CEPA: 0% | Details → |
| Passenger Cars | 8703 | 5% | — | Details → |
| Used & Second-Hand Cars | 8703 | 5% | — | Details → |
| Trucks & Commercial Vehicles | 8704 | 5% | — | Details → |
| Perfume & Fragrances | 3303.00 | 5% | — | Details → |
| Clothing & Apparel | 61 / 62 | 5% | — | Details → |
| Aluminium Profiles & Windows | 7610 | 5% | — | Details → |
| Automotive Parts & Components | 8708 | 5% | — | Details → |
| Tyres & Pneumatic Tyres | 4011 | 5% | — | Details → |
| Laptops & Computers | 8471 | 5% | — | Details → |
| Solar Panels & PV Modules | 8541.40 | 5% | — | Details → |
| Furniture | 9403 | 5% | — | Details → |
| Footwear & Shoes | 6402–6405 | 5% | — | Details → |
| Motorcycles & Scooters | 8711 | 5% | — | Details → |
| Steel Flat Products | 7208–7211 | 5% | — | Details → |
| Cosmetics & Skincare | 3304 | 5% | — | Details → |
| Jewellery & Precious Metals | 7113 / 7114 | 5% | — | Details → |
| Electronic Components | 8534 / 8542 | 5% | — | Details → |
MFN rates are approximate. Verify at official tariff ↗
Importing into United Arab Emirates: what you need
Each emirate runs its own customs (Dubai Customs, Abu Dhabi Customs) under the GCC Common Customs Law; the Federal Authority for Identity, Citizenship, Customs and Port Security sets federal policy.
Registration. A trade licence and an importer code registered with the emirate's customs authority.
Low-value shipments. Consignments worth AED 1,000 or less are exempt from customs duty; 5% VAT may still apply.
Documents customs will ask for
- Commercial invoice (attested where required)
- Packing list
- Bill of lading or air waybill
- Certificate of origin
- Permits from the relevant ministry for food, cosmetics, medicines and telecom equipment
Charges on top of duty
- VAT 5% on CIF value + duty
- 50% duty on alcohol and 100% on tobacco products
- Excise on tobacco, energy drinks and sweetened beverages
Watch out. Goods kept or re-exported from a free zone (Jebel Ali, KIZAD) pay no duty; duty is due only when they enter the UAE mainland.
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