UAE customs duty and VAT estimatorUAE customs duty: 5% on CIF, explained.
UAE customs duty is a 5% tax on the CIF value of most imported goods, set by the GCC common external tariff and collected by Dubai Customs, with VAT of 5% added on top. Airlift Logistics, a freight forwarder in Dubai, explains customs duty in Dubai in plain English: what is exempt, how GCC origin and the CEPA agreements cut duty, and how excise applies. A free estimator works out your bill.
Estimate duty and VAT
Enter the goods value, freight and insurance. We add them to get the CIF value, then calculate duty and 5% VAT on the CIF value plus duty.
An estimate only. The real rate depends on the HS code, origin, and any permits or excise. This tool does not store what you type.
Which rate applies to what
Most goods are at 5%, but the tariff has a number of special cases.
| Goods | Customs duty | Note |
|---|---|---|
| Most goods | 5% of the CIF value | The GCC common external tariff |
| Tobacco | 100% | Plus excise tax |
| Alcohol | 50% | Plus licence and permits |
| Usually 0% | Needs a GCC certificate of origin | |
| 0% or reduced | Needs a preferential certificate of origin | |
| Some essential goods, such as certain foods and medicines | 0% | Depends on the HS code |
| Goods in a free zone | Duty suspended | Duty is due if they enter the mainland |
CEPAs in force
The UAE has signed Comprehensive Economic Partnership Agreements with several countries. Preferential duty needs a certificate of origin from the exporter's country.
| Partner | In force | What it can do |
|---|---|---|
| India | 1 May 2022 | Lower or zero duty on many Indian-origin goods |
| Indonesia | 2023 | Lower or zero duty on many Indonesian-origin goods |
| Turkey | 1 September 2023 | Lower or zero duty on many Turkish-origin goods |
| Malaysia | 1 October 2025 | Lower or zero duty on many Malaysian-origin goods |
| Australia | 1 October 2025 | Lower or zero duty on many Australian-origin goods |
Each agreement has its own tariff schedule and rules of origin. Check the schedule for your HS code, as not every item is covered.
VAT, excise and exemptions
Duty is only part of the bill at the border.
- 01
VAT of 5%
Charged on the CIF value plus customs duty. A VAT-registered business can usually reclaim it.
- 02
Applies to tobacco, energy drinks, carbonated and sweetened drinks and some other goods.
- 03
Free zones
Duty is not paid while goods stay inside a free zone. It applies if they move to the mainland.
- 04
Documents
Commercial invoice, packing list, bill of lading or air waybill and a certificate of origin.
- 05
Includes cost, insurance and freight to the UAE, even if the invoice price excludes them.
- 06
Temporary goods
Goods re-exported later may qualify for a refund or a temporary admission.
Most goods pay 5% of the CIF value. Some goods are exempt, GCC-origin goods are usually duty-free, and tobacco and alcohol pay more. The rate depends on the HS code and origin. VAT of 5% is then charged on the CIF value plus the duty.
- Check your HS code first.
- Excise may be added.
On the CIF value. Dubai Customs adds the cost of the goods, insurance and freight to the UAE, whatever Incoterm was used in the sale. For an FOB purchase, the buyer must therefore add freight and insurance before working out the duty.
- VAT applies to CIF plus duty.
- Declare freight accurately.
Five are in force. India started on 1 May 2022, Indonesia in 2023, Turkey on 1 September 2023, and Malaysia and Australia on 1 October 2025. Each gives lower or zero duty on listed goods, if the exporter supplies a preferential certificate of origin.
- Check the schedule for your HS code.
- Rules of origin apply.
Not while the goods stay in the free zone. Duty is suspended for goods held in a free zone or bonded area. If they leave for the mainland, the importer declares them and pays duty and VAT then. Re-exported goods stay duty-free.
- Free zone rules differ by zone.
- VAT also has designated zone rules.