To start an import export business in Dubai, get a trade licence with the right trading activity, register with Dubai Customs for a business code, register for VAT when you pass the threshold, and set up your first shipment. Airlift Logistics handles the freight and customs side for new traders from the first booking.
Step 1: Get a licence with the right activity
A mainland licence comes from Dubai's Department of Economy and Tourism, and a free zone licence from the zone authority, such as DAFZA or JAFZA. Dubai Customs policy says a company may import, export and trade only the goods in its licensed activities, so list them carefully. Our import export licence in Dubai guide covers the licence step in detail.
Step 2: Register with Dubai Customs
- Fee
- AED 120AED 100 plus AED 20
- Time
- 1 working dayWith valid documents
- Renewal
- AED 25Follows the licence
You need the trade licence, the authorised person's passport and Emirates ID. The business type must match the licence activity.
Step 3: Sort out VAT and payments
- VAT registration is mandatory above AED 375,000 of taxable supplies in 12 months, and voluntary above AED 187,500.
- Give the FTA your customs registration number, so import VAT can go through your VAT return.
- Set up a customs payment method: a credit account needs at least AED 10,000 in guarantee or deposit, or use a debit account or card.
Step 4: Prepare the first shipment
| Check | Why it matters |
|---|---|
| Is the product restricted? | Food, medicines, telecom devices and chemicals need a permit before release |
| What is the HS code? | It sets the duty and the permits; a wrong code brings fines |
| Which Incoterm? | It decides who pays freight, insurance and duty |
| Invoice, packing list, origin | Dubai Customs asks for all three on imports |
| Attestation | MoFA attests invoices through eDAS 2.0 |
Step 5: Choose air, sea or road
Urgent samples usually fly, regular stock often goes by sea, and GCC buyers are often served by truck. Compare the options in air freight vs sea freight, and look up codes on our HS code UAE guide. When you are ready, talk to our team as your shipping and logistics company in Dubai.
Quick answers
What do I need to start an import-export business in Dubai?
You need a licence, a customs code and a shipping plan. Get a trade licence that lists your trading activity, register for a Dubai Customs business code, and register for VAT once you pass AED 375,000 in taxable supplies. Then check permits and HS codes for your goods before the first shipment.
- The customs code costs AED 120.
- Restricted goods need permits.
Can a free zone company import into the Dubai mainland?
Yes, but each move to the mainland is an import. A free zone company can bring goods into the zone without duty, then move them to the mainland under an import declaration. Duty of 5% of CIF and import VAT are paid at that point. A licensed importer or broker files the declaration.
- Some zones offer a dual licence.
- Price duty into mainland sales.
Sources: Dubai Customs Services Guide v9 (2025), Dubai Customs policies booklet, FTA VAT Executive Regulation, MoFA eDAS attestation. How we check our content.
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