Exporting from Iraq to United Arab Emirates
The agreement that applies, the expected duty, and what each side asks for — for factories in Iraq selling to buyers in United Arab Emirates.
Send a certificate of origin with the shipment to claim the preference.
VAT — United Arab Emirates: 5% VAT
Greater Arab Free Trade Area (GAFTA / PAFTA)
- 0% customs duty
Arab-origin goods traded between members are fully exempt from customs duties and charges with equivalent effect, for both industrial and agricultural products.
Source ↗ - No non-tariff barriers, with set exceptions
Members may not apply non-tariff barriers to each other's goods, except for religious, health, security and environmental reasons. A few farm products can also be excluded temporarily during local harvest seasons (the agricultural calendar).
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⚠ Before you trade
- Attestation process keeps changing
The invoice attestation rules and platforms changed in 2023, 2024 and 2026. A missing attestation can hold goods at customs, so confirm the current process with your UAE importer before shipping.
Source ↗ - US dollar transfers are controlled
The Central Bank of Iraq ended its dollar 'electronic platform' around the end of 2024. Import payments now go through Iraqi banks with correspondent banks abroad, with pre-audit checks, and several Iraqi banks are barred from dollar transactions. Agree the paying bank and currency (USD, EUR, AED, CNY) in advance.
Source ↗ - Rules are changing fast
The 2026 tariff is under legal dispute and caused border delays and trader protests, and advance duty payment started in October 2026. Confirm current duty, valuation and payment steps with your Iraqi buyer and clearing agent before every shipment.
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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.
Source ↗ - 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.
Source ↗ - 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.
Source ↗ - 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.
Source ↗ - 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.
Source ↗ - 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.
Source ↗ - 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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