Low customs tariffs have contributed to cementing the status of the UAE as a trade hub. Government tariffs in the country range from 0 to 5 per cent. Thereby, the UAE leads global and regional trade, ranking 3rd worldwide, and 1st in the Arab world in the arena of re-exporting.

Central customs tariff system

The UAE has implemented the ‘Harmonized System’, a global system for classifying and categorising traded goods, developed by the World Customs Organization (WCO). Products are systematically classified using numeric codes of up to six digits, known as the ‘Harmonized System Code’ (HS Code). While the HS Code itself cannot be changed, extensions may be added at the national level or within the Gulf Cooperation Council (GCC).

Customs tariff in Dubai

In Dubai, the customs tariff is 5 per cent of the value CIF (Cost Freight Insurance) value except for alcohol and cigarettes. 50 per cent duty is payable for alcohol while 100 per cent is payable for cigarettes.

Source: Dubai Customs

Customs tariff in Sharjah

5 per cent duty is imposed on goods imported from abroad excluding goods in transit to GCC countries. However, the duty varies on some goods according to the tariff. Goods originating from GCC countries are treated as UAE local goods, provided that 40 per cent of the raw materials used for manufacturing such goods is originated in the GCC.

Source: Sharjah Customs

Useful links

• Abu Dhabi Customs Services
• Customs Union for GCC States - Federal Authority for Identity, Citizenship, Customs & Port Security
• FAQs - The General Administration of Customs, Abu Dhabi
• FAQs - Department of Ports & Customs – Ajman
• Digital services – Ras Al Khaimah Customs
• Port tariff – Port of Fujairah (PDF, 500 KB)