Importing Into 🇦🇪 United Arab Emirates
De Minimis Threshold
US$272
AED 1,000
Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.
Gifts and personal goods shipped to the UAE with a customs value at or below AED 1,000 may be exempt from customs duty (5%). VAT (5%) applies to imports generally — registered businesses account for import VAT on their VAT returns. Non-registered individuals pay VAT at point of importation.
As of: 2019-01-01
VAT / GST on Imports
5%
Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.
Required Documentation
| # | Document |
|---|---|
| 01 | Customs Import Declaration (via Dubai Trade / Abu Dhabi Customs portal) |
| 02 | Commercial Invoice |
| 03 | Packing List |
| 04 | Airway Bill or Bill of Lading |
| 05 | Certificate of Origin (for GCC preferential rates or FTA preference) |
| 06 | Health Certificate (for food products) |
| 07 | Ministry of Health permit (for medicines) |
| 08 | CITES permit (for protected species) |
Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →
Restricted Import Categories
- ⚠Alcohol (only non-Muslim adults in licensed areas; strict regulations in conservative emirates like Sharjah where it is banned)
- ⚠Pork products (available at licensed outlets but restricted in general market)
- ⚠Prescription and controlled medications (Ministry of Health permit required; quantities limited)
- ⚠Firearms and weapons (Ministry of Interior permit required)
- ⚠Gambling devices
- ⚠Certain publications and media
- ⚠VoIP and encrypted communication devices
Prohibited Import Categories
- ✗Narcotics and psychotropic substances (extremely strict enforcement; trace amounts can lead to imprisonment)
- ✗Pork products in some emirates
- ✗Material offensive to Islam
- ✗Gambling equipment
- ✗Counterfeit goods
- ✗Endangered wildlife products
- ✗Some dietary supplements containing controlled substances
Special Notes
- 01Dubai, Abu Dhabi, and other emirates have varying rules — Sharjah bans alcohol entirely.
- 02UAE has strict drug laws — even prescription medications found at trace levels in blood can result in prosecution.
- 03The GCC Unified Customs Law governs customs across all GCC countries.
- 04VAT was introduced in 2018 at 5%.
- 05Free zones (Jebel Ali, Dubai Airport Free Zone, etc.) have special import/re-export rules.
- 06CITES permits required for endangered species products.
- 07E-Commerce imports are growing rapidly; Federal Customs Authority oversees compliance.
Documented Import Rules
Watches (Commercial)
🇦🇪 United Arab Emirates
Low duties, Dubai a major watch trading hub
Vape / E-Cigarette
🇦🇪 United Arab Emirates
Vape / E-Cigarette requires declaration / permit for personal import into United Arab Emirates.
Alcohol / Spirits
🇦🇪 United Arab Emirates
Alcohol / Spirits requires declaration / permit for personal import into United Arab Emirates.
Tobacco Cigarettes
🇦🇪 United Arab Emirates
Tobacco Cigarettes requires declaration / permit for personal import into United Arab Emirates.
CBD Oil
🇦🇪 United Arab Emirates
CBD Oil is generally prohibited for personal import into United Arab Emirates.
Cannabis Seeds
🇦🇪 United Arab Emirates
Cannabis Seeds is generally prohibited for personal import into United Arab Emirates.
Sterilised hemp seeds (food grade)
🇦🇪 United Arab Emirates
Sterilised hemp seeds (food grade) requires declaration / permit for personal import into United Arab Emirates.
Codeine (Medication)
🇦🇪 United Arab Emirates
Codeine (Medication) is generally prohibited for personal import into United Arab Emirates.
Adderall (Medication)
🇦🇪 United Arab Emirates
Adderall (Medication) is generally prohibited for personal import into United Arab Emirates.
Estimate duties and VAT for a specific shipment into United Arab Emirates.
Calculate Duty →