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UAE import duty, VAT and landed cost.
Work out customs duty, import VAT and the total cost of getting goods into the UAE, from the goods value, freight and insurance. Runs in your browser; nothing is sent or stored.
How UAE import costs add up
Customs value. Duty is assessed on the CIF value in dirhams: the price of the goods plus international freight and insurance to the UAE. If you buy FOB or EXW, add the freight and insurance you pay separately.
Customs duty. The UAE applies the GCC common customs tariff. Most goods pay 5% of CIF; some are exempt, and some, such as tobacco and alcoholic beverages, carry higher rates. Goods of GCC national origin with the right certificate generally move duty-free within the GCC customs union.
Import VAT. 5% on the customs value plus duty and any excise tax. Businesses registered for VAT can normally account for it through the reverse charge on their VAT return.
Free zones. Goods entering a free zone are generally held with duty suspended until they are released to the mainland.
Local charges. Clearance, port and terminal handling, delivery order, inspection and trucking vary by port, line and shipment. Ask your forwarder for an itemised figure.
For the paperwork side, see our guide to UAE cargo manifests and customs declarations and the HS classification guide; the HS code decides the duty rate.
Get an itemised import quoteFrequently asked questions
How is customs duty calculated on imports into the UAE?
Most goods pay the GCC common customs tariff, generally 5% of the CIF value: the cost of the goods plus international freight and insurance to the UAE. Some goods are exempt and some, such as tobacco and alcoholic beverages, carry higher rates.
How much VAT is charged on imported goods in the UAE?
Import VAT is generally 5% of the customs value plus customs duty and any excise tax. VAT-registered businesses can normally account for it through the reverse charge on their VAT return.
Do goods imported into a UAE free zone pay customs duty?
Goods entering a free zone are generally held with duty suspended. Duty and import VAT usually become payable when the goods are released from the free zone into the UAE mainland.
Sources: Federal Authority for Identity, Citizenship, Customs and Port Security; Dubai Customs; Federal Tax Authority.
Guides on this topic
UAE Cargo Manifests and Customs Declarations: A Guide for Importers and Exporters
Sea, air, land and courier manifests in the UAE, how they link to import, export, transit and free zone declarations, and the permits each goods category needs.
CUSTOMSHS Code Classification: How Professionals Get It Right
The General Rules of Interpretation, international vs national digits, advance rulings, and why the right code matters beyond the duty rate.
INCOTERMSFOB vs FCA: Why Container Shippers Should Rethink FOB
FOB was written for goods loaded over the ship's rail. Why the ICC points container traders to FCA, and how the 2020 on-board B/L option works.
Know businesses that import or export?
Refer them to Apex Ocean Lines. We quote, book and manage the freight, and you earn commission on the shipments they move with us. Open to referral partners, sales agents and overseas forwarders.
Indicative estimate only, not a customs ruling or tax advice. Duty rates depend on the HS code and origin, and rules change; the competent customs and tax authorities' decisions prevail. Legal disclaimer With your permission we keep anonymous, cookieless usage statistics for our tools: Privacy.