Tariffs and regulations
Tariffs and duty rates are constantly revised and are subject to change without notice.
Austrade strongly recommends you reconfirm these prior to selling to the United Arab Emirates (UAE).
For further information please visit the following websites: the Department of Finance and Dubai Customs.
Tariffs and non-tariff barriers
Tariff
The UAE is a member of the Arab Gulf Cooperation Council (AGCC) which utilises a common tariff.
A harmonised rate of five per cent is applied to most imports.
- Cigarettes - 100 per cent; alcohol, 50 per cent; cigars and tobacco, AED200/- per kilogram or 100 per cent CIF, whichever is higher. Food products are free from duty.
- Exempt categories only include some food products and medicines.
Customs regulations in the United Arab Emirates (UAE) are quite generous. Visitors are allowed to import:
- Up to 2000 cigarettes or 400 cigars or two kilograms of tobacco
- Two litres of wine or spirits (except in Sharjah, where alcohol is banned)
Customs authorities contact details:
Finance Department for Customs Affairs
PO Box 246 Abu Dhabi
Tel: +971 2 665 1500
Fax: +971 2 666 1017
The Department of Port & Customs
PO Box 63, Dubai
Tel: +971 4 345 9575
Fax: +971 4 345 1121
Dubai Ports Authority
PO Box 2149, Dubai
Tel: +971 4 345 1545
Fax: +971 4 345 2002
Jebel Ali Free Zone
PO Box 17000
Jebel Ali Dubai
Tel: +971 4 881 5000
Fax: +971 4 881 6093
Non-tariff barriers
Import restrictions
Only companies in the United Arab Emirates (UAE) that have the appropriate trade licence can import products into the country. Import controls exist for a number of products including alcoholic beverages, pork and pork products, medicinal substances, printed matter such as magazines and videos, photographic material, firearms and fireworks.
The entry of many kinds of products has been banned in accordance with the local values, religious beliefs and morals. The following items are prohibited:
- goods manufactured in Israel
- pornographic literature
Special permission is required for the import of:
- alcohol
- drugs
- firearms
- ammunition and explosives
- agricultural pesticides
- industrial alcohol-denatured
- methyl alcohol
- methylated and medicated spirits
Product certification, labelling and packaging
Packing, marking and labelling
Goods should be packed to provide protection against extreme heat and humidity, storage in the open and possible unloading into lighters.
The UAE Ministry Of Health requires all pharmaceutical imports to be carried under temperature-controlled conditions of 25 degrees Centigrade.
Outer containers should bear the consignee's mark and the port mark. The latter is essential, as most wharf labourers cannot read English.
Labels of imported goods/food need to have the following standard information and should be in English and Arabic:
- product and brand
- ingredients, in descending order of proportion
- additives using their 'E' numbers (group names are also accepted)
- the origin of all animal fats
- net contents in metric units
- production and expiry date
- country of origin
- manufacturer's name and address
- special storage and preparation instructions, if any
Special certificates
Livestock require sanitary certificates issued by the approved authority in the country of origin. In Australia this is usually the Australian Quarantine and Inspection Service, Commonwealth Department of Agriculture, Fisheries and Forestry-Australia or the relevant state department of agriculture.
Animal imports must be accompanied by a halal certificate attesting that the slaughter was carried out in accordance with Islamic rites.
All plants and plant products require phytosanitary certification issued by the approved authority in the country of origin.
Supplier's certificate - manufacturer's invoice may be required if purchase is made through a third party.
Methods of quoting and payment
Quotes should be in US$ CIF or CIFC (Incoterms 1990) and may be requested in the form of proforma invoices to facilitate opening of letters of credit. The UAE Dirham is valued at a fixed rate against the US dollar.
Methods of duty payment for import shipments are as follows:
- cash or cheque
- bank receipt if customs duty has been paid through a bank
- customs duty debit facility against bank guarantee
Irrevocable letters of credit are recommended until a firm trading relationship has been established.
Documentary requirements
Required documents for clearance:
- Valid and relevant trade license copy
- Delivery order from the shipping or line agent
- Original supplier's commercial invoice
- Certificate of origin
- Packing list
Commercial invoice
No prescribed form. Certification by an approved authority may be requested. The invoice must indicate:
- country of origin
- a full description of the goods, including net and gross weights, unit and total value, and details of the packing and should match the details on the bill of lading
- name of the manufacturer
Bill of lading
May be made out To Order.
The appropriate tariff number should be shown. This should ensure the correct freight rate is applied to the items shipped.
Original copy must be furnished (two original copies minimum).
Original bill if ladings have to be endorsed by the shipper. In case they are not endorsed, a full set (usually three) of originals need to be surrendered to the line.
Packing list
A packing list is required, but there is no prescribed format. Details to match the bill of lading description.
Certificate of origin
The certificate of origin must include the name and address of the manufacturer.
Must be certified by the UAE Embassy in Canberra and should contain the following clause: We certify that the goods or materials are of Australian origin. Note: Fees are substantial.
At the time of clearance, in case of original commercial invoice, if the certificate of origin and packing list is not available, clearance can be effected on the strength of photocopies and a deposit of Dhs500/-, which can be claimed back if the originals are submitted within 60 days of filing the bill of entry.
Public health requirements
Livestock are inspected upon arrival.
Agricultural pesticides may only be imported by a registered importer holding a valid import licence.
Imports of pharmaceutical products are subject to specific transport regulations (see 'Packing, marking and labelling' above).
Food containing cyclamates is prohibited from entering Abu Dhabi and although there is no legislation prohibiting such food from entering Dubai, the practice is not encouraged.
Insurance
Normal commercial practice but the insurance company must not have any Israeli connections.
Weights and measures
The metric system.