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Taxes in the UAE

Customs Duties in the UAE

The UAE applies the GCC common customs tariff: 5% of the CIF value (cost, insurance and freight) on most goods imported from outside the Gulf Cooperation Council. Duty is collected once, at the first point of entry into the GCC.

Updated October 2026 · Figures checked 21 October 2026

Of CIF value on most imports
5%1,2
Of CIF value on most imports
Duty on alcohol
50%1
Duty on alcohol
Duty on cigarettes
100%1
Duty on cigarettes

Customs Duties in the UAE

How duty works

  • Tariffs range from 0% to 5%; most goods pay 5% of the CIF value.
  • Under the GCC customs union, the first point of entry collects the 5% duty, and goods then move between member states without further duty.
  • Goods in transit to other GCC countries do not pay the 5% in the UAE.
  • Goods kept in a free zone are outside the customs territory until they enter the mainland; duty is due when they do.

Source: UAE Government Portal: Clearing customs and paying customs duty; Federal Authority for Identity, Citizenship, Customs and Port Security: GCC customs union; Dubai Customs: Frequently asked questions1,2,3

VAT of 5% is also due on imports, on top of customs duty. Registered businesses can usually account for it in their VAT return.

Sources

  1. UAE Government Portal: Clearing customs and paying customs duty
  2. Federal Authority for Identity, Citizenship, Customs and Port Security: GCC customs union
  3. Dubai Customs: Frequently asked questions

Figures checked 21 October 2026. Prepared by Invest-Emirates.ae for general information. It is not investment, tax or legal advice; please confirm details with a qualified adviser before acting.

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