UAE Import Compliance For Dubai Shipments

Dubai serves as a gateway for global trade, with Jebel Ali Port ranking among the world's busiest container terminals and Dubai International Airport handling substantial cargo volumes daily. For trading companies and logistics managers, understanding the customs clearance process is essential to avoid costly delays, penalties, and compliance failures.

Who This Guide Is For

This guide is intended for trading companies importing goods to the UAE, logistics and freight forwarding managers, business owners setting up import operations, compliance officers handling customs matters, and legal professionals advising on trade law.

Legal Framework Governing UAE Customs

The UAE's customs system operates under the GCC Common Customs Law, ratified through Federal Decree No. 15 of 2022. This harmonised framework governs customs procedures across all Gulf Cooperation Council member states, including tariff classification, valuation methods, and enforcement.

At the federal level, the Federal Authority for Identity, Citizenship, Customs and Port Security (ICP) sets national customs policy, combats smuggling, and oversees customs data. Each emirate maintains its own customs authority: Dubai Customs handles clearances through Jebel Ali Port, Port Rashid, and Dubai's airports, while Abu Dhabi Customs, Sharjah Customs, and other emirate authorities manage their respective jurisdictions.

Key 2025 regulatory updates include the mandatory adoption of 12-digit HS codes under the GCC Integrated Customs Tariff from January 2025, Abu Dhabi Law No. 1 of 2025 restructuring Abu Dhabi Customs with independent legal status, updated customs declaration forms with QR code verification, and simplified MOFA invoice attestation procedures from August 2025.

For guidance on structuring import operations and corporate compliance, see our corporate and commercial law practice.

How to Get a Dubai Customs Code

Any business importing goods into Dubai must hold a valid customs code, also known as an importer code or Mirsal 2 business code. This code links your company to the customs declaration system and authorises you to clear shipments through Dubai's ports and airports.

Requirements

Before applying, your business must hold a valid UAE trade license issued by the Department of Economy and Tourism (for mainland companies) or a free zone authority. The license must include import activities within its permitted scope. Operating without a customs code can result in shipment delays, goods confiscation, fines, and potential blacklisting.

Application Process

Registration is completed online through the Dubai Trade Portal at dubaitrade.ae. Create a business account and navigate to Dubai Customs registration services. Submit an application with required documents including your trade license copy, passport and Emirates ID of the owner or authorised signatory, and tenancy contract or Ejari. Pay the registration fee, which ranges from AED 120 to AED 500 depending on business type. After review, your customs code is typically issued within one to three business days.

Digital Certificate for Mirsal 2

To submit customs declarations electronically, each user requires a digital certificate linked to their Mirsal 2 user ID. Apply through the Dubai Trade Portal, complete identity verification, and pay the annual fee of AED 100 to AED 200. The certificate provides secure authentication and legally binds declarations to the submitting party.

Customs Code Application Checklist:

• Valid UAE trade license with import activities
• Passport and Emirates ID copies
• Tenancy contract or Ejari
• Registration fee (AED 120–500)
• Dubai Trade Portal account

HS Code Classification

The Harmonized System (HS) code determines which customs duty rate applies to your goods, what permits may be required, and how customs assesses risk. From January 2025, the UAE mandates the 12-digit GCC Integrated Customs Tariff for all import and export declarations.

How to Determine Your HS Code

Review the GCC Unified Customs Tariff or use the classification tools available through Dubai Customs. Match your product's description, composition, and intended use to the appropriate tariff heading. For complex or novel products, consider requesting a customs ruling from Dubai Customs before importation.

Consequences of Mis-Classification

Incorrect HS codes can trigger penalties for mis-declaration, unexpected duty assessments, shipment delays pending reclassification, and potential accusations of customs fraud if undervaluation is suspected. The HS code database is updated every three years by the World Customs Organization, so importers should verify codes regularly to ensure continued accuracy.

Customs Duty Rates and Taxes

Duty Rates

CIF Valuation

Customs duty is calculated on the CIF value, which comprises the cost of the goods, insurance during transit, and freight charges to the UAE port of entry. Currency conversion uses the exchange rate at the time of customs declaration submission. Royalties and license fees paid as a condition of sale must be added to the declared value.

VAT on Imports

A 5% Value Added Tax applies to the sum of the CIF value plus customs duty. VAT-registered businesses can recover import VAT through their regular VAT returns, making the effective cost lower for compliant importers.

Excise Tax

Certain goods attract additional excise tax. Tobacco products and electronic smoking devices are taxed at 100%. Energy drinks are also taxed at 100%. Carbonated drinks face a 50% rate. From January 2026, sweetened drinks will be taxed under a tiered volumetric model based on sugar content, with high-sugar beverages (8g or more per 100ml) taxed at AED 1.09 per litre and medium-sugar beverages (5–8g per 100ml) at AED 0.79 per litre.

De Minimis Thresholds

Low-value shipments below certain thresholds are exempt from customs duty. In Dubai, shipments valued at AED 300 or less are exempt, while Abu Dhabi applies a higher threshold of AED 1,000. VAT may still apply regardless of value.

For detailed guidance on UAE tax obligations, see our analysis of UAE tax changes for 2026.

Required Import Documents

Certificate of Origin

A certificate of origin (COO) is essential for claiming preferential tariff rates under the UAE's Comprehensive Economic Partnership Agreements (CEPAs) with India, Indonesia, Turkey, Israel, and Jordan. The COO must be issued by an authorised body, typically a Chamber of Commerce, and comply with the Rules of Origin specified in each agreement. Retain all origin documentation for at least five years, as customs may audit preferential claims.

Special Permits by Product Category

Certain goods require additional permits beyond standard customs documentation. Food products need Dubai Municipality approval. Pharmaceuticals require Ministry of Health and Prevention (MOHAP) permits. Cosmetics must be registered with Dubai Municipality or ESMA. Telecommunications equipment needs TDRA type approval. Chemicals require Ministry of Climate Change and Environment clearance.

Submitting Declarations Through Mirsal 2

What Is Mirsal 2?

Mirsal 2 is Dubai Customs' electronic declaration and clearance platform. All import, export, and free zone transit declarations must be submitted through this system, accessed via the Dubai Trade Portal. The platform provides real-time risk assessment, automated duty calculation, and integration with port and airport cargo systems.

Declaration Steps

Log into the Dubai Trade Portal with your authorised user credentials. Select the appropriate declaration type based on your transaction. Enter consignment details including goods description, quantity, value, and HS codes. Upload supporting documents such as the commercial invoice, packing list, and certificate of origin. Review the calculated duties and charges. Sign the declaration using your digital certificate. Submit and receive a declaration reference number. Pay duties online through the portal or at designated counters. Monitor the declaration status for clearance or inspection notification.

Declaration Types

Common Errors

Frequent Mirsal 2 errors include invalid or expired digital certificates, mismatched HS codes between declaration and actual goods, incorrect facility codes for free zone transactions, and missing acknowledgments from brokers or consignees. Errors can suspend declarations and delay clearance, so careful review before submission is essential.

Need assistance with customs declarations? Contact our trade compliance team for support with complex clearances.

Free Zone Import Procedures

Benefits of Free Zone Imports

Importing through UAE free zones offers significant advantages. Goods entering a free zone are exempt from customs duty until they move to the mainland. Storage within the zone is unlimited in duration. Re-exports from free zones to international destinations attract no duty. Free zone companies also benefit from 100% foreign ownership and streamlined administrative procedures. For a comprehensive overview of free zone options, see our UAE Free Zones company setup guide.

Key Free Zones for Trading

Moving Goods to Mainland

When goods leave a free zone for the UAE mainland market, an FZ Transit Out declaration is required through Mirsal 2. At this point, the standard 5% customs duty becomes payable, along with applicable VAT. Free zone companies selling to mainland customers typically work through a local distributor or establish a mainland branch to handle these transactions.

Important Rules

Goods must arrive in the free zone within 72 hours of the customs declaration date. Importers must not open or alter goods until customs clearance is complete. A deposit of AED 500 applies for incomplete documentation. All free zone trading companies must maintain computerised, auditable inventory records.

For businesses setting up logistics operations in free zones, our logistics company setup guide covers licensing and operational requirements.

Industry-Specific Requirements

Food and Beverage

Regulatory Authority: Dubai Municipality (Food Safety Department)

Food imports require product registration through the Montaji system before goods can be released to the local market. Arabic labeling is mandatory, including nutritional information and ingredient lists. Meat products must have halal certification from an approved body. A health certificate from the country of origin is required for most food categories. Perishable goods must have at least 50% of their shelf life remaining upon arrival.

For hospitality businesses importing food products, see our hospitality industry services and our guide to restaurant and F&B business setup in Dubai.

Cosmetics and Personal Care

Regulatory Authority: Dubai Municipality and ESMA

Cosmetics require registration in Montaji with product safety data sheets and ingredient listings in INCI format. Arabic labeling must include usage instructions and warnings. Certain substances are prohibited or restricted, including mercury and high concentrations of hydroquinone. Registration fees range from AED 100 to AED 500 per product.

Pharmaceuticals and Medical Devices

Regulatory Authority: Ministry of Health and Prevention (MOHAP)

Pharmaceutical imports require drug registration certificates, GMP certification from the manufacturing facility, and stability study data. Each shipment needs an import permit from MOHAP. Cold chain documentation is essential for temperature-sensitive products. Medical devices require ESMA conformity certificates and technical file submissions. New drug registration can take 30 to 90 days.

Our healthcare industry practice supports pharmaceutical and medical device companies with regulatory compliance. See also our guide on how to register a medical device in the UAE.

Electronics and Telecommunications

Regulatory Authority: Telecommunications and Digital Government Regulatory Authority (TDRA)

Wireless devices including mobile phones, routers, and Bluetooth equipment require TDRA type approval before importation. ECAS or ESMA certification may also be needed. Drones require separate approval from the General Civil Aviation Authority. Processing times for type approval typically range from two to four weeks.

For technology companies, our technology industry team advises on regulatory pathways and market entry.

Construction Materials

Regulatory Authority: Dubai Municipality and ESMA

Construction materials require product conformity certificates and test reports from accredited laboratories. High-risk products such as steel, cement, and electrical fittings face additional scrutiny. Technical specifications must meet UAE building codes and standards.

Our construction industry practice assists with materials compliance and project-related import issues. For contractors setting up operations, see our construction company setup guide.

Prohibited and Restricted Goods

Prohibited Goods

The following goods cannot be imported into the UAE under any circumstances: all narcotic drugs and CBD products, gambling tools and equipment, counterfeit goods infringing trademarks, pornographic materials in any format, pork products except for licensed establishments, weapons, firearms, and ammunition, and endangered species without CITES documentation.

Restricted Goods

Attempting to import prohibited goods or restricted goods without proper permits can result in confiscation, substantial fines, and criminal prosecution.

Customs Violations and Penalties

Under Article 142 of the GCC Common Customs Law, smuggling includes any attempt to bring goods into or out of the country without paying required duties, with falsified documentation, or in violation of import restrictions. Confiscation of goods and means of transport may accompany financial penalties.

For customs disputes and enforcement matters, our litigation and dispute resolution team provides representation before customs authorities and courts.

Frequently Asked Questions

How long does Dubai customs clearance take?

Standard customs clearance takes one to two business days when documentation is complete and accurate. If inspection is required, allow three to five days. Complex shipments or those requiring additional approvals may take up to two weeks.

How much is customs duty in Dubai?

The standard customs duty rate is 5% of CIF value for most goods. Alcohol attracts 50% duty, tobacco 100%. A 5% VAT applies on top of duty. GCC-origin goods and imports from CEPA partner countries may qualify for reduced or zero duty with proper documentation.

Do I need a license to import goods to Dubai?

Yes. You must hold a valid UAE trade license with import activities in scope, plus a customs importer code registered with Dubai Customs through the Dubai Trade Portal.

What is Mirsal 2?

Mirsal 2 is Dubai Customs' electronic declaration system. All import, export, and free zone transit declarations must be submitted through this platform, which is accessed via the Dubai Trade Portal.

Can I import goods from a free zone to mainland Dubai?

Yes. Submit an FZ Transit Out declaration through Mirsal 2 and pay the applicable 5% customs duty plus VAT. You may need to work through a local distributor or establish a mainland branch.

What documents are needed to import goods to Dubai?

Essential documents include a commercial invoice, packing list, bill of lading or airway bill, certificate of origin, delivery order, trade license copy, and customs declaration via Mirsal 2. Regulated products require additional permits from relevant authorities.

Conclusion

Importing goods to Dubai requires systematic attention to registration, classification, documentation, and declaration procedures. Obtaining your customs code, correctly classifying products under the 12-digit HS system, preparing complete documentation, and submitting accurate Mirsal 2 declarations are the foundations of compliant import operations.

Free zone structures offer duty advantages for trading and re-export businesses, while mainland imports provide direct market access. Industry-specific requirements for food, pharmaceuticals, cosmetics, electronics, and construction materials add additional compliance layers that must be addressed before goods arrive.

Non-compliance carries serious consequences, from shipment delays and financial penalties to criminal liability for smuggling offenses. Professional guidance can help trading companies and logistics operators navigate these requirements efficiently.

For tailored advice on customs compliance, import licensing, or trade disputes, contact our customs and trade law team to schedule a consultation.

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