Customs Guides
Import and Export Cargo in UAE: A Business Guide
How to set up and manage import and export cargo operations in the UAE, including licensing, customs, and freight options.
The UAE is one of the world's most open trading economies. Import and export cargo operations are governed by the Federal Customs Authority (FCA) and each emirate's customs authority. Dubai Customs, for example, manages customs at Jebel Ali Port, Dubai International Airport, and Dubai's land borders. Setting up a trading company or free zone entity is the first step for businesses planning regular import/export operations.
To import into UAE, businesses need a valid UAE trade license, a customs registration number (from the relevant customs authority), and the correct HS code for their goods. Imports are generally subject to a 5% standard customs duty. VAT of 5% also applies on most imports. Free zone entities have duty suspension on goods stored within the free zone, but UAE duty applies when goods move to the mainland.
To export from UAE, businesses file an export customs declaration. Most exports from UAE have no export duties, making UAE a competitive re-export hub. Key export documents include: export customs declaration (Bayan), commercial invoice, packing list, certificate of origin, and any destination-required documents. UAE has bilateral trade agreements with GCC countries (zero duties) and growing FTAs with India, Israel, and China (CEPA).
Dubai's position as a global logistics hub means businesses can import goods from Asia or Europe, store them in Dubai free zones, and re-export to Africa, the GCC, or beyond — often with no UAE import duties during transit. Elite Cargo's import and export cargo service covers the complete cycle: booking, documentation, customs clearance, warehousing, and final delivery.