Country profile
United Arab Emirates
AE · AREAs of: 7/18/2026Global sea and air cargo hub, re-export and free trade zone hub
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.
Overview
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.
Customs & Import/Export
Customs authority
Federal Customs Authority (FCA); across the emirates, including Dubai Customs and Abu Dhabi CustomsImport 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).
Export system
Export and re-export are handled through the same systems (Mirsal 2 / ATLP). Significant re-export from free zones (e.g. JAFZA); goods in free zones are considered outside the customs territory under customs law.
Import VAT
- 5 percent (standard rate)
Import documents
- Commercial invoice
- Packing list
- Customs declaration (Mirsal 2 / ATLP)
- Transport document (B/L, AWB, CMR)
- Certificate of Origin
- Import permits for controlled goods
Export documents
- Export declaration (Mirsal 2 / ATLP)
- Commercial invoice
- Packing list
- Certificate of Origin
- Transport document
- Export license for dual-use / strategic goods
Origin proofs / FTA
Certificate of Origin issued via the Ministry of Economy and chambers of commerce. GCC member; preferential trade via GAFTA and CEPA (including India, Türkiye); GCC-EFTA FTA signed.
Restricted & prohibited goods
Prohibited include narcotics, certain media, gambling devices, ivory, and non-halal goods. Restricted: alcohol and tobacco (high customs duties), weapons, pharmaceuticals, CITES. Checks via FCA.
Export controls & sanctions
Export control for dual-use and strategic goods via the Executive Office for Control and Non-Proliferation (Cabinet Decision 15/2022). UN sanctions implemented; no longer on the FATF grey list since 2024.
Without warranty — always verify with freight forwarder/customs agent and official authorities.
Customs / Import / Export (Asia) — General process
Quick operational overview for international shipments to Asia. Product requirements, certificates, and clearance processes can vary significantly by destination.
Documents (typical)
- Commercial invoice (description, value, Incoterms)
- Packing list (weights, dimensions, packages)
- HS code / tariff classification
- Proof of origin / preference docs (where relevant)
- Depending on goods: certificates/compliance documents
Process (simplified)
- Prepare export (docs, HS code, origin)
- Import clearance in destination country (declaration, possible checks)
- Release and delivery; duties/taxes according to classification and value
Common pitfalls
- Vague description or missing HS codes → delays and clarifications
- Incoterms unclear: who clears customs/pays charges?
- Incomplete origin data → preferential treatment may not apply
- Inconsistent documents (invoice vs packing list vs shipment data)
Important: Requirements depend on goods, origin, Incoterms, value, and consignee. When in doubt, confirm with your broker/forwarder and official sources.
Official links
Note: regional/general sources. Country-specific authority links will be added iteratively.
Trade
Freight Infrastructure & Transport Network
Transport relevance
Cargo airports
- DXB - Dubai International
- DWC - Al Maktoum International (Frachter-Hub)
- AUH - Zayed International Abu Dhabi
- SHJ - Sharjah International
Seaports / access ports
- Jebel Ali (Dubai, DP World)
- Khalifa Port (Abu Dhabi, AD Ports / KEZAD)
- Khor Fakkan (Sharjah, east coast)
- Fujairah (east coast, bunkering port)
- Port Khalid (Sharjah)
- Port Rashid (Dubai)
Road corridors & border crossings
- E11 Sheikh Zayed Road (Abu Dhabi - Dubai - Sharjah - Ras Al Khaimah)
- E311 / E611 (Emirates Road)
- Connection to Saudi Arabia (Ghuwaifat / Al Batha)
- Connection to Oman (Hatta, Al Ain / Buraimi)
Rail corridors
- Etihad Rail freight network (from Ghuweifat at the Saudi border to Fujairah)
Top trade lanes
- China - UAE
- India - UAE
- UAE - Saudi Arabia
- UAE - India (re-export)
- Europe - UAE
Risk & Operational Notes
Risk notes
Structurally highly developed logistics country with world-class infrastructure. The main risk is the situation in the Strait of Hormuz; in 2026, the Hormuz crisis led to congestion at Jebel Ali and high freight rates. Fujairah and Khor Fakkan lie outside the strait.
Seasonal & weather risks
Extreme summer heat (above 45 degrees) with high demands on the cold chain; occasional sandstorms and rare heavy rain and flood events (e.g. April 2024) can disrupt road and air traffic.
Current logistics notes
As of 2026-07-18: Strait of Hormuz largely closed again. After the renewed US-Iran conflict, ship traffic in the strait collapsed (in mid-July only about 10 transits per day instead of a normal 88). Jebel Ali temporarily operating at greatly reduced capacity; cargo handling is shifting to the east coast ports of Fujairah and Khor Fakkan (outside the strait) as well as Khalifa Port. Higher freight rates and risk of backlogs. Sources: Al Jazeera, UN News (07/2026).
As of: 2026-07-18
Operational notes – no claim to completeness. Verify with your freight forwarder and official sources.
Public holidays
| Date | Holiday | Type | Customs closed | Transport affected | Note |
|---|---|---|---|---|---|
| Jan 1, 2026 | New Year's Day | National | |||
| Dec 2, 2026 | UAE National Day | National | |||
| Dec 3, 2026 | UAE National Day (Second Day) | National |
New Year's Day
Jan 1, 2026
UAE National Day
Dec 2, 2026
UAE National Day (Second Day)
Dec 3, 2026
Sources: UAE Government / timeanddate · UAE Government / timeanddate
Tolls & charges
Salik (Dubai) / Darb (Abu Dhabi)
City chargeOperator: Salik Company PJSC (Dubai) / Integrated Transport Centre (Abu Dhabi)
car, truck, bus
Electronic road tolls in the emirates of Dubai (Salik) and Abu Dhabi (Darb) at fixed toll points via RFID/number-plate recognition; a fixed fee per passage, time-dependent in Abu Dhabi (peak hours). No nationwide motorway toll; inter-emirate highways are toll-free.
Airports in this country
Seaports in this country
Popular Transit Time Routes
Latest News
Sources & Data Confidence
Official sources
Source references without warranty. For legal/tax decisions consult official authorities.
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.
Which trade partners are important for United Arab Emirates?
Which logistics terms are especially relevant for United Arab Emirates?
For international shipments, these terms are a good quick start:
Next steps
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