Who can import goods into the UAE?
A company with a valid trade licence can import commercial goods. In Dubai the company registers with Dubai Customs through the Dubai Trade portal and receives a business code, which many importers call an import code.
The code goes on every customs declaration. Get it before you place the first order, because cargo cannot be cleared without it.
How do you import goods into the UAE, step by step?
Most commercial imports follow the same eight steps. The sections below explain each one.
- Register with Dubai Customs and get a business code
- Check that the goods are allowed and whether they need a permit
- Find the HS code for each product
- Agree the trade term with your supplier
- Collect the shipping documents
- Book the freight by sea or air
- File the import declaration and pay duty and VAT
- Take delivery or move the goods into storage
Are your goods allowed into the UAE?
Some goods cannot enter the UAE at all. Others, such as food, medicines and telecom equipment, need approval from the UAE authority that controls them.
Check this before you pay the supplier. A permit is far easier to arrange before the cargo ships than after it lands.
Which HS code do your goods fall under?
The HS code is the tariff code that customs uses to classify a product. It sets the duty rate and shows whether the product is restricted.
Dubai Customs has a search tool that returns the code, the duty rate and any restriction for a product.
Which trade term should you agree with the supplier?
The trade term on your order, called an Incoterm, decides who books the freight. Under EXW and FOB you choose the forwarder. Under CIF the supplier books the freight to the UAE port and you arrange clearance and delivery.
Agree the term in writing before the goods are made, so both sides know who pays for each leg.
Which documents do you need to import into the UAE?
Dubai Customs asks for the papers below with an import declaration. Ask your supplier for drafts before the cargo leaves, so mistakes can be fixed at origin.
- Bill of lading for sea cargo, or airway bill for air cargo
- Commercial invoice
- Packing list
- Certificate of origin
- Delivery order for sea cargo
- Import permit where the goods need one
Who files the import declaration?
In Dubai the declaration is submitted by the importer or by a licensed customs broker. Most importers use a broker or a forwarder that clears cargo with its own team.
With complete documents, most shipments clear in 1 to 2 working days. Goods that need a permit can take longer.
How much duty and VAT do you pay on imports?
Most goods pay 5 percent of the CIF value in duty. The CIF value is the cost of the goods plus insurance and freight to the UAE.
VAT of 5 percent is then charged on the CIF value plus the duty. Some goods are exempt from duty, and alcohol and tobacco carry higher rates.
Is importing into a free zone different?
Yes. Goods entering a free zone usually have duty suspended. The duty is due when the goods move from the free zone into the mainland.
A free zone company and a mainland company need different papers, so tell your forwarder which one you are before the cargo ships.
Which mistakes delay a first import?
Check these four before the cargo leaves.
- The business code is missing or has expired
- The invoice and the packing list do not match
- The HS code on the invoice is wrong
- The goods needed a permit and nobody applied for it
What do we need to quote an import?
Send these five details and we reply within one business day.
- Origin and delivery address in the UAE
- What the goods are, with the HS code if you have it
- Weight and dimensions, or the number of containers
- The trade term on your order
- The date the goods will be ready
Written by the Gxpress Dubai team on 10 October 2026. This guide covers commercial imports through Dubai.
