# United Arab Emirates (AE) **Capital:** Abu Dhabi **Currency:** UAE Dirham (AED) (AED) **Population:** 11'294'243 **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:** Edelsteine, Elektronische Geräte, Kraftstoffe, Maschinen, Kunststoffe **Top Export Goods:** Mineralöle, Edelmetalle, Kunststoffwaren, Maschinen **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 Prozent (Standardsatz) **Customs complexity:** mittel **Customs system:** GCC-Zollunion mit gemeinsamem Aussenzoll. Dubai über Mirsal 2 (Dubai Trade), Abu Dhabi über die ATLP. Seit Januar 2025 12-stellige HS-Codes (GCC Integrated Customs Tariff). **Customs authority:** [Federal Customs Authority (FCA); emiratsweit u.a. Dubai Customs und Abu Dhabi Customs](https://www.fca.gov.ae) ## Logistics & Risk **Logistics role:** Globaler See- und Luftfracht-Hub, Re-Export- und Freihandelszonen-Drehscheibe **Economic area:** GCC-Zollunion (Gulf Cooperation Council) **Logistics risk:** niedrig bis mittel **Dangerous goods relevance:** hoch **Pharma/cold chain:** hoch ## FAQ ### Wie hoch sind Zoll und Einfuhrsteuer in den VAE? Der gemeinsame GCC-Aussenzoll beträgt in der Regel 5 Prozent auf den CIF-Wert. Für Alkohol gelten 50 Prozent, für Tabak 100 Prozent. Zusätzlich fällt eine Einfuhr-MWST von 5 Prozent an. ### Welches Zollsystem nutzen die VAE? Es gibt kein einzelnes Bundessystem für Deklarationen. Dubai wickelt Einfuhren über Mirsal 2 auf der Plattform Dubai Trade ab, Abu Dhabi über die Advanced Trade and Logistics Platform (ATLP). Seit Januar 2025 sind 12-stellige HS-Codes nach dem GCC Integrated Customs Tariff vorgeschrieben. ### Was bedeuten die Freihandelszonen für den Import? Waren in Freihandelszonen wie der Jebel Ali Free Zone (JAFZA) gelten zollrechtlich als ausserhalb des Zollgebiets. Erst bei der Einfuhr in den lokalen Markt (Mainland) werden Zoll und Einfuhr-MWST fällig; Re-Exporte aus der Zone bleiben abgabefrei. ### Welche Dokumente brauche ich für den Import in die VAE? Üblich sind Handelsrechnung, Packliste, eine elektronische Zolldeklaration (Mirsal 2 oder ATLP), ein Transportdokument (B/L, AWB oder CMR) und ein Ursprungszeugnis. Für kontrollierte Waren kommen Einfuhrgenehmigungen hinzu. ### Welche Häfen und Flughäfen sind in den VAE am wichtigsten? Wichtigster Seehafen ist Jebel Ali in Dubai (DP World), gefolgt von Khalifa Port in Abu Dhabi sowie den Ostküstenhäfen Fujairah und Khor Fakkan. In der Luftfracht führen Dubai International (DXB) und der Frachter-Hub Al Maktoum (DWC), ergänzt durch Abu Dhabi (AUH) und Sharjah (SHJ). ### Gibt es Exportkontrollen in den VAE? Ja. Dual-Use- und strategische Güter unterliegen der Kontrolle des Executive Office for Control and Non-Proliferation. Für Waffen, Militärgüter sowie bestimmte chemische und biologische Stoffe ist eine Lizenz erforderlich; die VAE setzen UN-Sanktionen um. ### Wie wirkt sich die Strasse von Hormuz auf die Lieferketten aus? Ein grosser Teil des See- und Energiehandels der VAE läuft durch die Strasse von Hormuz. Bei Störungen dieser Meerenge, wie während der Krise 2026, kommt es zu Stau in Jebel Ali und steigenden Frachtraten. Die Ostküstenhäfen Fujairah und Khor Fakkan liegen ausserhalb der Meerenge und dienen als Ausweichzugang. ## 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)*