United Arab Emirates

Imports
General Import Guidelines
Import Duties and Fees
Duties Exemption
Imports Required Documents
General Imports
Re-Export
Temporary Import – Exhibition / Repair and Return
Exports
Transiting Goods
Prohibited / Restricted Goods
Aramex Clearance Service
References
Useful Customs Forms

View HS Codes on UAE’s customs official site

Imports

General Import Guidelines
The importer must have a valid importer code from Customs Authorities
Imported goods must conform to licensed activities of the importer
Imported goods must be accompanied with an International Waybill, a Commercial Invoice, and a Packing List; failure to submit the original Commercial Invoice, International Waybill or Certificate of Origin “for cases requiring this certificate” will incur a deposit of AED 1,000 for all documents. This deposit will be refunded upon presenting the original documents, within a-maximum 60 days from the customs clearance date; otherwise the deposit will be forfeited
Imported goods must contain an English stamp on Commercial Invoice from shipper. Failure to submit the original Commercial Invoice with English stamp may lead to delay entry of goods
HS Codes must be stated clearly in the Commercial Invoice. Where the HS Codes cannot be determined within the transaction, Customs Authorities will inspect the goods to determine the proper HS Codes in accordance with goods description against a payment of AED 25 for each code

Import Duties and Fees
The customs valuation is based on CIF (Cost, Insurance and Freight) which means that the amount used to assess customs duty is the sum of cost of goods, insurance and shipping cost to UAE
Customs duties at 5% is levied on CIF value
All non document express shipments destined to UAE are subject to a 5% VAT on goods value regardless of value
Customs duties are not applicable for goods related to information technology, however a surcharge of 1% on CIF value is applied
Intoxicating liquors will be subjected to a 50% customs duty on their CIF value while import of tobacco products are subject to 100% of the CIF Value
International express or courier imports with declared value below AED 1,000 are duty free
Goods with declared value of more than a AED 1,000 will be treated as normal cargo goods, and will require a formal customs clearance
Deposit of 5% of the CIF value has to be provided to Customs Authorities which will be refunded upon shipments’ exit for re-export
Generally the declared CIF amount on invoice is accepted, but Customs Authorities might estimate a different value based on their inspection
Bill of Entry fee: is the custom charge for processing the customs clearance document called customs bill. This fee is set to AED 90 for each Bill of entry presented to customs

The following are trade agreements with UAE that can benefit from customs reduction rate. To benefit from customs reduction, Certificate of Origin accompanied with Commercial Invoice are required for shipment value at 269 USD or above
Arab League
Gulf Co-operation Council (GCC)

Duties Exemption

A number of goods are exempted from customs duties. Below are some of the applied exemptions:
Raw materials for manufacturing in UAE destined for companies holding industrial license
Imports for non-dutiable authorities and organizations
Diplomatic goods
Used personal effects

If goods, prior to its entry into UAE, has passed through any GCC country where custom duties have been paid, the Original Customs Declaration stamped from GCC customs must accompany the goods to avoid paying custom duties in UAE. Please refer to Reference (3) GCC Unified Customs Law

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Imports Required Documents

General Imports

Import Declaration is processed in the event of goods being imported into UAE from other countries. The below documents are needed:
Bill of Entry
Original Waybill
Original Commercial Invoice
Original or copy of the Certificate of Origin approved by Chamber of Commerce at country of origin
Packing List (detailed)
Form of exemption from customs duties in case exemption requirements are fulfilled

Re-Export

Import Declaration is processed in the event of importing goods into UAE for purpose of re-exporting. The below documents are needed:
Bill of Entry
Original Waybill
Original or copy of the Commercial Invoice
Original or copy of the Certificate of Origin approved by Chamber of Commerce at country of origin.
Packing List (detailed)
Copy of trade license issued in UAE
Letter from licensed company/exhibition authorities showing purpose of entry, period, quantity, description and value of each item showing serial numbers

Temporary Import – Exhibition / Repair and Return

Upon entry of goods into UAE on temporary basis for the purpose of taking part in an exhibition or repairs / maintenance, a deposit amount equivalent to customs duties has to be made for the benefit of UAE Customs Authorities. The deposit is refunded upon exporting the goods. If the goods are not being exported the deposit is forfeited. If goods are partially returned, the refund value is calculated based on returned goods upon the estimation from Customs Authorities. The below documents are needed:
Bill of Entry
Original Waybill
Original or copy of the Commercial Invoice
Original or copy of the Certificate of Origin approved by Chamber of Commerce at country of origin.
Packing List (detailed)
Copy of trade license issued in UAE
Letter from licensed company/exhibition authorities showing purpose of entry, period, quantity, description and value of each item showing serial numbers

When completing your Commercial Invoice, we recommend that you abide by Aramex guidelines to ensure timely and efficient clearance Read More

Exports

When exporting goods from UAE some documents and regulations will be applied before the exit of goods to the destination. Failure to submit required documents may delay goods when exporting

Exporters need to include the following documents with their goods:
Original Commercial Invoice
Security department approval might be required for the following countries: Iran , Syria, and Sudan (Khartoum)
For certain goods, a strategic export license is required. Example where these licenses are needed include: military, dual-use, chemicals, technological, electronic goods, and agricultural goods. For more information click here and refer to page 3 to check if your goods require an export license
Other documents that could be required would depend on the specific requirements of the destinations. Aramex maintain a list of needed documents and customs information per country (please select country name on this )

Important Notes
All exported goods might be inspected by Customs Authorities
Aramex will not transport goods that are prohibited by the laws or regulations of UAE. For more information click here and refer to page 2
For more information on exporting from the UAE click here

Free zone requirements

When goods are being exported out of the free zone the following documents is needed:

Goods with declared value of AED 1,000 and below
Bill of Entry
Performa or original Commercial Invoice

Goods with declared value of AED 1,000 and above
Bill of Entry
Performa or original Commercial Invoice
Delivery advise
Importer Code
HS Code form
Copy of Trade license

BoE charges
Issuing BoE for shipments outside Free Zone:
Shipment Destination is GCC : AED 85
Shipment Destination is NON-GCC: AED 130
Issuing BoE for shipments in DAFZA : AED 390
Issuing BoE for shipments in JAFZA : AED 195
Issuing BoE for shipments in Saif and Companies outside free zone areas:
Shipment Destination is GCC: AED 110 + Duty charges: 1% to 12% of invoice value
Shipment Destination is NON-GCC: AED 390

BoE cancellation charge in case:
Mode of transportation changed from express to freight
Destination was wrong
Data were wrong

BoE cancellation charges:
Export BoE cancellation charges: AED 545 (including CDM fine)
Inspection charges: AED 170

Total cost for cancellation: AED 715 per BoE

Transiting Goods

Transiting Goods through UAE can only remain for 30 days from the date of arrival into the country

To process Transiting Goods, the following documents are needed:

Original Waybill
Original Commercial Invoice
Packing List (detailed)
Customs exit/entry certificate

Prohibited / Restricted Goods

Aramex will not transport goods that are prohibited by the laws or regulations of UAE

In accordance to Aramex Shipping Policy, the following items are not acceptable for transport by Aramex:
Monetary Items including currency, fake money, and coins
Publications that are offensive to religions, morals, human rights or aims to cause corruption and disorder
Narcotics and drugs including heroin, opium, drugs raw material (powder, liquid), cannabis leaves, etc.
Gambling related games or items
Counterfeit goods covering all brands of clothes, machinery, shoes, electronics, watches etc.
Fireworks*
Ivory and ivory products*
Furs*
Jewelry, precious metals , stones, articles or antiques of exceptional high value*
Bullion*
Chemical waste and nuclear waste
Hazardous as defined in IATA Regulations*
Ammunitions*
Human remains, including ashes*
Animals, plants, food items and perishable*
Pornographic related material
Products labeled made in Israel
Radar detectors

* Certain goods which are listed above as prohibited may be accepted by Aramex on a contractual basis, if exporters / importers are able to comply with all applicable regulations

Some goods require approval from the designated authority prior to importing into UAE. Some examples are shown below:
Pharmaceutical products require approval from Ministry of Health
Frozen and fresh meat, food stuff, cosmetics, and supplements require approval from Dubai Municipally
Live animals and plants require approval from Ministry of Environment and Water
Electronics and technology products require approval from Telecommunications Regulatory Authority
Books, magazines, DVDs, CDs require approval from Ministry of Information & Culture
Aramex Logo Still have a question? Ask us for customs advice

Aramex Clearance Service

Aramex offers clearance service covering the following Customs Ports:
Abu Dhabi International Airport
Dubai International Airport
Dubai World Central – Al Maktoum International Airport
Khalid port
Khalifa port
Port of Jebel Ali
Sharjah International Airport

Aramex offers a service of processing a Certificate of Origin if required by destination

To process the Certificate of Origin shipper must provide the following:
Shipper’s company must be registered with the Dubai Chamber of Commerce
Service request number (provided after applying online Dubai Chamber of Commerce website) or Company user name and password with the Dubai Chamber of Commerce and Aramex can apply online
Original Commercial Invoice (signed and stamped)
Authorities fees will be applicable as the following:
Certificate of Origin certified by the Dubai Chamber of Commerce AED 100
Additional pages of Commercial Invoice after five pages will be AED 5
Each page of packing list will be AED 5
The following charges will apply for the legalization of Commercial Invoice at Ministry of Foreign Affairs

Commercial Invoice value in AED

Charges in AED

From

To

1

10,000

150

10,001

30,000

300

30,001

60,000

600

60,001

90,000

800

90,001

150,000

1,000

150,001

250,000

1,300

250,001

500,000

1,500

500,001

1,000,000

2,000

1,000,001

2,000,000

3,000

2,000,001

and above

Collection of the fee is 0.2% of the Invoice Value

Additional to AED 150 for attestation on Certificate of Origin and Ecard fee AED 10

The following charges will apply for the legalization of Certificate of Origin at Consulates

Consulates

Charges in AED

Bahrain

3,150

Egyptian

404

Iranian

charges only upon submission at the Consulate

Iraqi

1,184

Jordanian

504

Kuwaiti

500

Lebanese

charges only upon submission at the Consulate

Libyan

charges only upon submission at the Consulate

Omani

270

Qatari

charges only upon submission at the Consulate

Saudi Arabian

No charges

Sudan

charges only upon submission at the Consulate

Syrian

charges only upon submission at the Consulate

Yemeni

754

Important Notes

Iraqi consulate will not accept the documents for attestation if the following criteria are not met
Commercial Invoice should have the amount typed in words and digits
Copy of the contract between shipper and receiver
Certificate of Origin and Commercial Invoice should have a contract number mentioned
Copy of the forwarding documents (Bill or Entry, Waybill that mentions the Commercial Invoice number
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References
UAE Customs
UAE Customs HS Codes
GCC Unified Customs Law
Customs Terminologies

Useful Customs Forms
Import Goods Declaration form
Customs Exit/ Entry Certificate/Abu Dhabi form
Customs Exit/ Entry Certificate/Dubai form

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