Dubai customs clearance charges have four layers: the Dubai Customs declaration fee (AED 15 to 100, plus a AED 20 fee), customs duty of 5% of CIF value, 5% import VAT, and the broker's own fee. Airlift Logistics quotes each layer separately, so you can see what goes to government and what is service.
What does Dubai Customs charge per declaration?
| Declaration type | Fee, dutiable goods (AED) | Fee, non-dutiable goods (AED) |
|---|---|---|
| Import to local from abroad | 70 | 80 |
| Import to local from a free zone | 70 | 80 |
| Export from local to abroad | 100 | 100 |
| Import for re-export | 100 | 100 |
| FZ Transit Out | 80 | 80 |
| Temporary admission | 100 | 100 |
| Transit (country to country) | 50 | 15 |
Source: Dubai Customs Services Guide, version 9 (2025), Appendix B. A Knowledge and Innovation fee of AED 20 is added to any service of AED 50 or more.
How are duty and VAT worked out?
- CIF value
- AED 42,000AED 40,000 goods + AED 2,000 freight and insurance
- Customs duty, 5%
- AED 2,1005% of the CIF value
- Import VAT, 5%
- AED 2,2055% of CIF plus duty (fees also count)
- Declaration fee
- AED 90AED 70 plus AED 20
VAT-registered importers that meet the FTA conditions account for import VAT in their VAT return instead of paying it at the border. The example is illustrative; your HS code may carry a different duty rate.
The standard duty is 5% of CIF under the GCC common tariff. Alcohol is 50% and tobacco 100%. For VAT, the value of the import includes the customs value, duty, customs fees and any excise tax, under Article 35 of the VAT Decree-Law.
Which other customs fees can appear?
| Fee | AED |
|---|---|
| Inspection charge | 150 |
| Inspection seal | 20 |
| Declaration amendment | 25 |
| Declaration cancellation | 25 |
| Gate pass | 20 |
| Duplicate copy of a customs document | 100 |
| Fine: amending invoice details after filing | 500 |
What do customs brokers charge?
There is no official broker tariff. Published examples vary widely: one courier's 2026 tariff charges nothing for declarations up to AED 3,000 CIF and AED 100 above AED 15,000, while freight brokers often quote a few hundred dirhams per declaration. Port charges, such as the and the shipping line's delivery order, are separate again.
Duty rates by product are on our UAE customs duty guide. For an all-in quote, see customs clearance in Dubai.
Quick answers
Is VAT charged on top of customs duty in the UAE?
Yes, import VAT includes the duty in its base. The FTA counts the customs value, customs duty, customs fees and any excise tax as the value of the import. VAT at 5% is then charged on that total. VAT-registered importers that meet the conditions can account for it in their return.
- Unregistered importers pay before release.
- Keep the import declaration for your VAT records.
How much is the Dubai Customs fee for one import?
For a mainland import from abroad it is AED 70 or 80. Dutiable goods pay AED 70 and non-dutiable goods AED 80, according to the 2025 Services Guide. A AED 20 Knowledge and Innovation fee is added. Duty, VAT, inspection fees and the broker's service fee are charged separately.
- Exports cost AED 100 per declaration.
- Transit can cost as little as AED 15.
Sources: Dubai Customs Services Guide v9 (2025), UAE VAT Decree-Law 8 of 2017, FTA VAT Executive Regulation. How we check our content.
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