Customs clearance documents in Dubai are usually the commercial invoice, packing list, certificate of origin and the airway bill or bill of lading, plus a delivery order for sea cargo. Airlift Logistics adds any permit the goods need. Exports need fewer: an export invoice and packing list, and a permit only for restricted goods.
Which documents does Dubai Customs ask for?
| Document | Import to mainland | Export from mainland | Into a free zone (FZ Transit In) |
|---|---|---|---|
| Commercial invoice | Yes | Yes (export invoice) | Yes |
| Packing list | Yes | Yes | Yes |
| Certificate of origin | Yes | Only if the buyer needs it | Yes |
| Airway bill or bill of lading | Yes, master or house | Issued after booking | Yes |
| Delivery order | Yes for sea cargo | No | Yes |
| Permit from an authority | If the goods are restricted | If the export is restricted | If the goods are restricted |
This list follows the Dubai Customs Customer Guide and the Services Guide (version 9, 2025). Dubai Customs notes that requirements vary by cargo channel, so a courier parcel and a container are not treated the same way.
What must the commercial invoice show?
Dubai Customs values goods on CIF: cost, insurance and freight to the place of import. The invoice must therefore support that value. In practice brokers check for the seller and buyer, a clear description of each item, quantities, unit price, total value, currency, origin and the Incoterm. The invoice must match the packing list line by line.
- Describe goods the way the HS code describes them. "Parts" is too vague; "brake pads for passenger cars" is not.
- Show freight and insurance if they are not included, so the CIF value is clear.
- Make sure the consignee is the company that holds the Dubai Customs business code.
Does the invoice need attestation?
The Ministry of Foreign Affairs attests commercial invoices and certificates of origin online through eDAS 2.0. The fee listed on its page is 150 per invoice or certificate. The older eDAS 1.0 system closed on 8 June 2026. Brokers apply attestation to imports of AED 10,000 and above under Cabinet Resolution 38 of 2022, but MoFA's own page shows no threshold, so confirm it for your shipment.
Which goods need a permit before clearance?
| Goods | Authority named by Dubai Customs |
|---|---|
| Live animals and animal products | Ministry of Climate Change and Environment |
| Food, plants and chemical products | Dubai Municipality |
| Medicines and medical devices | Health authority (see the note below) |
| Telecom and wireless devices | Telecommunications Regulatory Authority |
| Tyres and drinking water | Standards and metrology authority |
| Weapons and fireworks | Ministry of Defence or Interior |
The Dubai Customs guide uses some older authority names. Medicine import permits have moved to the Emirates Drug Establishment; check each authority's site for its current name.
How long do you have to submit the originals?
The 2025 Services Guide says documents must be submitted within 30 days of processing the declaration. After that, a late fee of AED 5 per day applies, up to 106 days. Mainland companies must keep declarations and documents for five years. Our team checks this set before arrival as part of customs clearance in Dubai. Origin rules are on our certificate of origin Dubai guide.
Quick answers
Is a certificate of origin required for every import to Dubai?
It is on the standard Dubai Customs import list. Dubai Customs lists the certificate of origin among the documents for imports from abroad and for goods entering a free zone. It also proves origin when a trade agreement gives a lower duty. Without it, clearance can be delayed or a preferential rate refused.
- Some low-value parcels follow courier rules.
- Ask your supplier for it before shipping.
What happens if the invoice and packing list do not match?
Customs can hold the shipment until the difference is explained. A mismatch in quantity, weight or description raises the risk score, so the declaration may be selected for inspection. Amending an invoice-level detail after filing can bring a AED 500 fine. Check both documents against each other before you send them.
- Use the same item names on both.
- Count cartons after packing.
Sources: Dubai Customs Customer Guide, Dubai Customs Services Guide v9 (2025), MoFA eDAS attestation. How we check our content.
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