United Arab Emirates - Country Commercial Guide
Customs Regulations
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Customs treatment for goods depends on whether they are destined for Mainland Commercial Zones or Free Trade Zones (FTZs).

Goods destined for the UAE’s mainland are subject to duty under the GCC’s Common Customs Law while goods destined for FTZs are exempt from duty. The UAE has approximately forty-five FTZs.

Goods imported into FTZs are exempt from duties. Also, re-exports from UAE FTZs to third market destinations beyond the GCC Customs Zones are also exempted from any duty. However, when such goods are imported with the intention of re-exporting them as a whole or partially to another country, a deposit or guarantee equivalent to the applicable tariff amount on the goods is secured in lieu of customs duty. For this procedure, the Declaration Type “Import for Re-Export to Local from ROW” needs to be cleared.

Goods destined directly for the Mainland or to an FTZ for sale in the UAE and/or re-exports to GCC Countries are subject to customs import tariffs as per GCC Common Customs Law and the Federal Customs Authority. Accordingly, goods can be moved intra-GCC Customs Offices which allows passage of the foreign goods from one member state to another. A Statistical Export Declaration needs to be cleared from the exporting GCC country for inward movements of such goods and a copy of this declaration must be submitted to the Customs Office of the importing country carrying the “Makasa Stamp” (set-off mechanism) on the Declaration in order to avoid duplicate payment of customs duties at the destination country.