Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
The UAE levies import duties on commercial goods depending on:
- Whether the business is registered on the mainland or in a free zone.
- Nature of goods being moved.
- Source and destination of the goods being moved.
- Trade agreements between the UAE and exporting country.
- Any other applicable laws.
Import tariffs and rates
In general, the UAE has adopted a GCC common tariff, and customs duties are fixed at 5% of the CIF value of most products. However, alcoholic, carbonated, and sweetened beverages products have a 50% duty, and e-smoking devices (tools and liquids used in them) and tobacco products are assessed a 100% customs duty. Certain goods are exempt from customs duties, such as pharmaceuticals and agricultural products. For detailed tariffs, please visit the Unified Customs Tariff webpage.
The UAE has set up a number of ‘free zones’, where customs duties are not payable. Any company registered in one of the free zones can import goods into that free zone without having to pay customs duties. Goods produced in countries that are party to the Greater Arab Free Trade Agreement 1998 are exempt from customs duty. For further information, visit the UAE Ministry of Economy and Dubai Customs.