# United Arab Emirates (AE) **Capital:** Abu Dhabi **Currency:** UAE Dirham (AED) (AED) **Population:** 11,294,243 — Older stored figure; source year not documented. **Area:** 83,600 km² > The United Arab Emirates is the leading logistics and re-export hub of the Middle East and a member of the GCC customs union with a common external tariff of usually 5 percent. Customs clearance is handled per emirate: Dubai via Mirsal 2 (Dubai Trade platform), Abu Dhabi via the Advanced Trade and Logistics Platform (ATLP); 12-digit HS codes apply since January 2025. With Jebel Ali (around 15.5 million TEU in 2024, the world's ninth-largest container port), Khalifa Port and the cargo airports Dubai International and Al Maktoum (DWC), the country is a global sea and air freight hub, complemented by numerous free zones such as JAFZA. Imports are subject to 5 percent import VAT. The east-coast ports of Fujairah and Khor Fakkan lie outside the Strait of Hormuz and are gaining importance as alternative gateways. The United Arab Emirates (AE) is a federal monarchy of seven emirates on the Persian Gulf and the leading trade, logistics and re-export hub of the Middle East. As a member of the GCC customs union, the UAE levies a common external tariff of usually 5 percent (50 percent on alcohol, 100 percent on tobacco) plus 5 percent import VAT through the Federal Tax Authority. Customs clearance is handled per emirate: Dubai via Mirsal 2 on the Dubai Trade platform, Abu Dhabi via the Advanced Trade and Logistics Platform (ATLP); 12-digit HS codes apply since January 2025. The economy is shaped by oil and gas, aluminium, financial services, tourism and a vast re-export sector. Infrastructure is world-class: the container port of Jebel Ali (around 15.5 million TEU in 2024, the world's ninth-largest), Khalifa Port in Abu Dhabi, the east-coast ports of Fujairah and Khor Fakkan, the cargo airports Dubai International and Al Maktoum (DWC) and the Etihad Rail freight network. Numerous free zones such as JAFZA make the country the central transshipment platform between Asia, Europe and Africa. A structural risk remains its location at the Strait of Hormuz. **Top Import Partners:** CN, IN, US, JP, KR **Top Export Partners:** SA, IN, IQ, HK, OM **Top Import Goods:** Gemstones, Electronic devices, Fuels, Machinery, Plastics **Top Export Goods:** Mineral oils, Precious metals, Plastic goods, Machinery **Key Airports:** - [Al Maktoum International Airport (DWC)](https://www.freight-academy.com/en/information/airports/al-maktoum-international-airport-dwc) - [Dubai International Airport (DXB)](https://www.freight-academy.com/en/information/airports/dubai-international-airport-dxb) - [Sharjah International Airport (SHJ)](https://www.freight-academy.com/en/information/airports/sharjah-international-airport-shj) - [Zayed International Airport (AUH)](https://www.freight-academy.com/en/information/airports/zayed-international-airport-auh) - [Al Ain International Airport (AAN)](https://www.freight-academy.com/en/information/airports/al-ain-international-airport-aan) - [Al Bateen Executive Airport (AZI)](https://www.freight-academy.com/en/information/airports/al-bateen-executive-airport-azi) - [Al Minhad Air Base (NHD)](https://www.freight-academy.com/en/information/airports/al-minhad-air-base-airport-nhd) - [Fujairah International Airport (FJR)](https://www.freight-academy.com/en/information/airports/fujairah-international-airport-fjr) - [Ras Al Khaimah International Airport (RKT)](https://www.freight-academy.com/en/information/airports/ras-al-khaimah-international-airport-rkt) - [Sas Al Nakheel Air Base](https://www.freight-academy.com/en/information/airports/sas-al-nakheel-air-base-airport-29998) **Key Seaports:** - [Mina Jabal Ali (AE JEA)](https://www.freight-academy.com/en/information/seaports/mina-jabal-ali-port-ae-jea) - [Mina Saqr (AE MSA)](https://www.freight-academy.com/en/information/seaports/mina-saqr-port-ae-msa) - [Abu Zaby (AE AUH)](https://www.freight-academy.com/en/information/seaports/abu-zaby-port-ae-auh) - [Jabal Az Zannah/ruways (AE JED)](https://www.freight-academy.com/en/information/seaports/jabal-az-zannahruways-port-ae-jed) - [Khawr Fakkan (AE KLF)](https://www.freight-academy.com/en/information/seaports/khawr-fakkan-port-ae-klf) - [Zirkuh](https://www.freight-academy.com/en/information/seaports/zirkuh-port-1494) - [Al Fujayrah](https://www.freight-academy.com/en/information/seaports/al-fujayrah-port-1114) - [Al Hamriyah Lpg Terminal (AE HAM)](https://www.freight-academy.com/en/information/seaports/al-hamriyah-lpg-terminal-port-ae-ham) - [Al Jazeera Port (AE JAZ)](https://www.freight-academy.com/en/information/seaports/al-jazeera-port-ae-jaz) - [Ash Shariqah (AE SHJ)](https://www.freight-academy.com/en/information/seaports/ash-shariqah-port-ae-shj) ## Customs & Import **Import VAT:** 5 percent (standard rate) **Customs complexity:** medium **Customs system:** GCC customs union with a common external tariff. Dubai uses Mirsal 2 (Dubai Trade), Abu Dhabi uses the ATLP. Since January 2025, 12-digit HS codes (GCC Integrated Customs Tariff). **Customs authority:** [Federal Customs Authority (FCA); across the emirates, including Dubai Customs and Abu Dhabi Customs](https://www.fca.gov.ae) ## Logistics & Risk **Logistics role:** Global sea and air cargo hub, re-export and free trade zone hub **Economic area:** GCC Customs Union (Gulf Cooperation Council) **Logistics risk:** low to medium **Dangerous goods relevance:** high **Pharma/cold chain:** high ## FAQ ### What are customs duties and import taxes in the UAE? The common GCC external tariff is generally 5 percent of the CIF value. Alcohol is subject to 50 percent, and tobacco to 100 percent. In addition, import VAT of 5 percent applies. ### Which customs system do the UAE use? There is no single federal system for declarations. Dubai processes imports via Mirsal 2 on the Dubai Trade platform, and Abu Dhabi via the Advanced Trade and Logistics Platform (ATLP). Since January 2025, 12-digit HS codes under the GCC Integrated Customs Tariff are mandatory. ### What do free zones mean for imports? Goods in free zones such as Jebel Ali Free Zone (JAFZA) are considered outside the customs territory under customs law. Customs duties and import VAT only become due when goods are imported into the local market (mainland); re-exports from the zone remain duty-free. ### What documents do I need to import into the UAE? Commonly required are a commercial invoice, packing list, an electronic customs declaration (Mirsal 2 or ATLP), a transport document (B/L, AWB or CMR), and a certificate of origin. For controlled goods, import permits are also required. ### Which seaports and airports are most important in the UAE? The most important seaport is Jebel Ali in Dubai (DP World), followed by Khalifa Port in Abu Dhabi and the east coast ports of Fujairah and Khor Fakkan. For air cargo, Dubai International (DXB) and the freighter hub Al Maktoum (DWC) lead, complemented by Abu Dhabi (AUH) and Sharjah (SHJ). ### Are there export controls in the UAE? Yes. Dual-use and strategic goods are subject to control by the Executive Office for Control and Non-Proliferation. A license is required for weapons, military goods, and certain chemical and biological substances; the UAE implements UN sanctions. ### How does the Strait of Hormuz affect supply chains? A large share of UAE sea and energy trade passes through the Strait of Hormuz. When this strait is disrupted, as during the 2026 crisis, congestion occurs at Jebel Ali and freight rates rise. The east coast ports of Fujairah and Khor Fakkan lie outside the strait and serve as alternative access. ## Sources & Last Verified - [https://www.fca.gov.ae](https://www.fca.gov.ae) - [https://tax.gov.ae](https://tax.gov.ae) - [https://www.dubaitrade.ae](https://www.dubaitrade.ae) - [https://www.uaeiec.gov.ae](https://www.uaeiec.gov.ae) - [https://www.fca.gov.ae/en/homerightmenu/pages/uniongccstates.aspx](https://www.fca.gov.ae/en/homerightmenu/pages/uniongccstates.aspx) - [https://mof.gov.ae/en/public-finance/tax/vat/](https://mof.gov.ae/en/public-finance/tax/vat/) - [https://u.ae/en/information-and-services/finance-and-investment/clearing-the-customs-and-paying-customs-duty](https://u.ae/en/information-and-services/finance-and-investment/clearing-the-customs-and-paying-customs-duty) - [https://icp.gov.ae/en/uae-customs-en/customs-union-for-gcc-states/](https://icp.gov.ae/en/uae-customs-en/customs-union-for-gcc-states/) *Last verified: 2026-07-18* --- *Freight Academy — Country Profile: [https://www.freight-academy.com/en/information/land/ae](https://www.freight-academy.com/en/information/land/ae)* *Markdown mirror: [https://www.freight-academy.com/api/md/country/en/ae](https://www.freight-academy.com/api/md/country/en/ae)*