U.A.E Import Customs duties VAT Taxs.
When the UAE imports from other countries, the taxes levied by the customs are usually: customs duties, value-added tax, consumption tax, etc.
The UAE customs tariff for general goods import is 5% and the VAT is 5%. Both are levied at the same time. Please refer to the following for specific details.
UAE import tariff thresholds, company and personal whem import, when the Product value less than 300 dirhams, free import!
The UAE Customs announced that starting from January 1, 2023, the threshold for collecting tariffs on international shipments of parcels imported to the UAE will be reduced from 1,000 dirhams (approximately RMB 1,850) to 300 dirhams (approximately RMB 555).
UAE Customs Import and Export Goods Tariffs
The UAE officially implemented the customs union regulations of the Gulf Cooperation Council (GCC) countries on January 1, 2003.
According to the alliance's regulations, except for 53 duty- Free commodities, the remaining 1,236 commodities are subject to a unified tariff of 5%. In addition, each customs declaration will be charged a handling fee of 30 dirhams (approximately US$8.2).
According to the regulations of the alliance, all goods imported into the GCC countries are levied a 5% tariff when the goods arrive at the port of the first GCC country, and then no tariffs are levied when they are transferred to other GCC countries.
For certain goods, such as cigarettes, tobacco products and various alcoholic beverages, special tariffs are imposed.
For example, alcoholic beverages are subject to a 50% tax rate and tobacco is subject to a 100% tariff, and the right to levy additional import taxes is reserved and an import license is required.
In 2024 , the GCC reached an agreement on selective taxation on some commodities.
The selective taxation on tobacco will be increased from 100% to 200%.
The tax rates on carbonated drinks (soda) and alcoholic beverages will also be increased from the current 50% respectively. % and 100% are increased to 100% and 200%.
The UAE has started imposing selective taxes in the fourth quarter of 2024 .
No import duties are levied on samples of goods; food, raw materials and related equipment required for local industrial production, medicines, newspapers, books, magazines, ships and commercial aircraft are exempt from duties.
Exports and re-exports (re-exports) are exempt from export duties, but the shipper of re-exported goods must provide the customs with original invoices and customs clearance procedures.
In addition, under special circumstances, the UAE also formulates relevant tax policies for certain specific products based on actual conditions.
For example, the UAE's steel industry has developed rapidly in recent years.
In order to protect its domestic industry, the UAE increased the import tariff rate on rebar and wire rod from 5% to 10% from January 1, 2024 .
On January 1, 2024 , the United Arab Emirates levied value-added tax, with a value-added tax rate of 5%, which also applies to imported goods. Sectors such as education, healthcare, oil and gas, transportation and real estate are taxed at zero percent.
Special Economic Zone Regulations [ Free Zone Preferential Policies] For foreign investors, the advantages of investing in Free zones and special economic zones are mainly reflected in:
Exemption from corporate income tax (with time limit), personal income tax and import and export duties.
23 VAT- Free Free zones are distributed in 7 emirates, namely
China’s exports to the UAE mainly include the following categories
The main categories of goods imported by China from the UAE include:
