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United Arab Emirates: import and export rules

The UAE is the region's main trading and re-export hub, with large ports and free zones in Dubai and Abu Dhabi. Customs is handled by each emirate (such as Dubai Customs) under federal rules, regulated products need MoIAT conformity certificates, and import invoices of AED 10,000 or more must be attested by MOFA.

VAT5% VAT
Customs dutyGCC common external tariff of 5% on most goods; alcohol 50% and tobacco 100%. Several food and agricultural items are duty-free.

⚠ Before you trade

Importing into United Arab Emirates

  • Importer registration (trade licence + customs code)

    Only a UAE company whose trade licence allows importing can clear goods, after getting a customs (importer) code from the emirate's customs, e.g. Dubai Customs through Dubai Trade. Foreign factories sell through a UAE importer, distributor or free-zone company.

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  • Product conformity: ECAS / EQM (MoIAT)

    Regulated products, including low-voltage electrical goods, lighting, tyres, vehicle parts, PPE, cosmetics, detergents, food-contact materials and some foods such as energy drinks and bottled water, need an ECAS certificate from the Ministry of Industry and Advanced Technology via an approved body (renewed yearly). The Emirates Quality Mark (EQM) lasts three years and also checks the factory's quality system.

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  • Food registration (ZAD and emirate systems)

    Food products must be registered and their labels assessed before import, on the federal ZAD portal and the emirate's own system (for example Dubai Municipality in Dubai). Many foods must arrive with at least half of their shelf life left.

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  • Required documents

    The UAE consignee submits the commercial invoice, a certificate of origin approved by a chamber of commerce, a detailed packing list with weights and HS codes, the bill of lading or airway bill, and an import permit for restricted goods. Food needs a health certificate; meat and poultry need a halal slaughter certificate.

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  • MOFA attestation of invoices and certificates of origin

    Since February 2023, commercial invoices for mainland imports worth AED 10,000 or more must be attested electronically by the UAE Ministry of Foreign Affairs (AED 150 plus service fees). Since October 2024 the UAE consignee uploads invoices and certificates of origin on eDAS 2.0; the old eDAS 1.0 was closed in June 2026.

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  • Arabic labelling

    Labels must be in Arabic or Arabic and English; Arabic stickers are allowed if approved beforehand. Food labels show name, ingredients, origin, storage and dates, and animal fats must come from halal-slaughtered animals. Ask your importer to get label approval before shipping.

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  • Banned and restricted goods

    Banned: narcotics, gambling equipment, nylon fishing nets, live pigs, used or reconditioned tyres, radioactive materials and betel leaves. Restricted (need the relevant authority's approval): medicines and medical devices, weapons and fireworks, plants and pesticides, media, radio transmitters, alcohol, food and cosmetics.

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Trade between United Arab Emirates and the other countries

Customs unionFree trade agreement Partly appliedNo agreement — normal dutiesImportant note
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General guidance, not legal advice. Rules change often — confirm with a customs clearance company before you ship. Last checked: 2026-10-06 · Report a correction
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