United Arab Emirates - Import Tariffs UAE - Import Tariffs
Only firms with an appropriate trade license can engage in importation, and only UAE registered companies, which must have at least 51 percent ownership by a UAE national, can obtain such a license. However, this does not apply to goods imported by free zone companies. The customs duties for most items are calculated on Cost, Insurance, and Freight (CIF) value at the rate of 5 percent, while many categories are exempted from customs duties. Alcoholic products are assessed a 50 percent duty, while tobacco products are assessed a 100 percent customs duty. CIF value will normally be calculated by reference to the commercial invoices covering the related shipment, but customs is not bound to accept the figures shown therein and may set an estimated value on the goods, which shall be final, as far as duty is concerned.
The GCC Common Customs Law provides guidance on goods that are exempted from UAE Customs duties. Each member provides its own list of exemptions. Guidance on goods exempted from tariff upon entry to the UAE can be found at UAE FCA Unified Customs Tariff.
There are various restrictions on the import of alcohol, tobacco, firearms, and pork products.
Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.