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United Arab Emirates Import Duty Rate for Smartphones & Mobile Phones

HS 8517.12 · Telephones for cellular networks

United Arab Emirates MFN Import Duty Rate

Live

on CIF value

UAE–India CEPA: 0%

GCC standard 5% on CIF. VAT 5% on top. Very low effective rate compared to most markets.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (5%)

Applied to CIF value. EU, UK, and most countries use CIF.

VAT (5%)

Applied to CIF value + duty. Collected at customs.

Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.

Worked example: smartphones & mobile phones worth US$10,000

A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. United Arab Emirates charges duty on the CIF value (goods + freight + insurance), so the duty base is US$10,900. Customs converts the amount to AED at the official exchange rate on the day of import.

Charge	At 5%
Import duty	$545
VAT (5%)	$572
Total paid at the border	$1,117

VAT is usually recoverable for a registered business, so the cost that stays with you is the duty. Excise, anti-dumping duties and broker fees are not included.

Classifying smartphones & mobile phones correctly

Heading 8517 covers telephones for cellular networks (8517.13 for smartphones since HS 2022, 8517.14 for other mobile phones) and base stations and network equipment in 8517.6x.

Smartwatches with a SIM are classified as 8517.62, not as phones
Phone cases go to their material chapter (3926 plastic, 4202 leather) and chargers to 8504.40
Refurbished phones take the same code as new ones but may face different valuation rules

Compliance. Radio equipment needs type approval in most markets — CE/RED in the EU, FCC ID in the US, UKCA in Great Britain, IMDA in Singapore — and lithium batteries inside must be shipped under UN3481 rules.

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.

Frequently asked questions

What is the import duty rate for Smartphones & Mobile Phones in United Arab Emirates?

The MFN (Most Favoured Nation) import duty rate for Smartphones & Mobile Phones (HS 8517.12) in United Arab Emirates is 5% on the CIF value. GCC standard 5% on CIF. VAT 5% on top. Very low effective rate compared to most markets.

Is VAT charged on Smartphones & Mobile Phones imports to United Arab Emirates?

Yes. United Arab Emirates charges VAT at 5% on the CIF value plus any import duty. This applies to virtually all commercial imports.

Are there FTA rates available for Smartphones & Mobile Phones in United Arab Emirates?

Yes. UAE–India CEPA: 0%. GCC (Saudi, Kuwait, Bahrain, Oman, Qatar), UAE–India CEPA, UAE–Israel FTA are the key agreements — verify origin requirements with your customs broker.

How is import duty calculated for Smartphones & Mobile Phones entering United Arab Emirates?

Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 5% is applied to this value. VAT (5%) is then applied on the duty-paid value.