United Arab Emirates Import Duty & VAT Calculator
Rates last verified 2026-06-03.
Work out what your imports will actually cost to land in the United Arab Emirates — before you commit to an order or a shipment. This calculator computes the customs duty and the 5% VAT, then totals everything into a single landed cost.
The UAE follows the GCC Common Customs Tariff (5% duty on most goods) on the CIF customs value, then charges 5% VAT on the customs value plus the duty. Both rates are low, which is a big part of the UAE's appeal as an import hub.
Enter your figures in the calculator above to see your full landed cost.
How import duty and VAT work in the UAE
Two charges apply: customs duty (GCC-wide) and 5% VAT (national). Duty is worked out first, then VAT builds on it.
Customs value (the duty base)
Duty is charged on the CIF customs value — the price of the goods plus transport and insurance to the UAE port. On FOB or EXW terms, add the international freight and insurance to reach it.
Customs duty — the GCC Common Customs Tariff
The UAE applies the GCC Common Customs Tariff: 5% on most goods, 0% on several hundred essentials (basic foodstuffs, medicines), and high excise on tobacco and alcohol. The duty is the same across the GCC customs union; goods entering a UAE free zone and re-exported may avoid it entirely.
VAT — charged on duty too
VAT is 5%, charged on the customs value + customs duty (and any excise). Because the duty is already in the base, you pay VAT on the duty as well. The duty is GCC-wide, but the VAT rate is national — the UAE's is 5%, while Saudi Arabia's is 15% and other GCC states vary.
The de minimis (~AED 980)
Low-value shipments below the GCC-wide consignment threshold of about AED 980 (SAR 1,000) generally clear free of duty and VAT. (Dubai briefly used AED 300 in early 2023, then reverted to the GCC threshold from March 2023.) Alcohol, tobacco and e-cigarettes are always assessed regardless of value.
Other charges
Customs brokerage and clearance are private costs entered here as an estimate.
Incoterms: what your supplier price already includes
The Incoterm decides what's already inside the supplier's price, and therefore what you add to reach the CIF customs value.
EXW (Ex Works). Goods only — add origin handling, export clearance, foreign inland freight, international freight and insurance to the UAE.
FOB / FCA. The supplier has cleared and loaded the goods at origin; you add international freight and insurance to reach the customs value.
CFR / CPT. International carriage is in the price; you still add insurance.
CIF / CIP. Freight and insurance to the UAE are both included — that figure is essentially your customs value.
DAP / DDP. Under DDP the seller has paid the UAE duty and VAT. Under DAP they deliver but you still owe them.
The UAE-specific point
The customs value is CIF, so freight and insurance are in the duty base, and VAT builds on customs value + duty. Most goods sit at a flat 5% duty + 5% VAT — simple by design. If you're routing through a free zone for re-export, the duty picture changes; check your specific flow.
Worked example: AED 100,000 shipment
Take a consignment of AED 100,000 of general goods, bought FOB, with AED 12,000 of freight and AED 1,000 of insurance. Assume the 5% GCC duty and 5% VAT.
| Line item | Basis | Amount (AED) |
|---|---|---|
| Goods (FOB) | supplier price | 100,000 |
| International freight | 12,000 | |
| Insurance | 1,000 | |
| Customs value (CIF) | goods + freight + insurance | 113,000 |
| Duty @ 5% | 5% of customs value | 5,650 |
| VAT base | customs value + duty | 118,650 |
| VAT @ 5% | 5% of the base | 5,932.50 |
The customs value is AED 113,000. Duty of AED 5,650 sits on it, and VAT is charged on AED 118,650 (customs value + duty), giving AED 5,932.50.
100,000 + 12,000 + 1,000 + 5,650 + 5,932.50 = AED 124,582.50.
The duty and VAT together add about AED 11,582 on AED 100,000 of goods — roughly 12% on top of the goods value. Duty-exempt essentials would cut that to about the 5% VAT alone.
United Arab Emirates import duty rates by product category
Representative CIF-basis duty rates for common product categories imported into United Arab Emirates. Actual rates depend on the exact HS classification — treat these as a starting point and confirm your code with the official tariff. Rates last verified 2026-06-03.
| Product category | Import duty | VAT |
|---|---|---|
| General manufactured goods | 5%The GCC Common Customs Tariff is 5% on most goods. Confirm the HS code — some categories differ and free zones change the picture. | 5% |
| Food staples & medicine (duty-exempt) | 0%Several hundred essential items (basic foodstuffs, medicines) are exempt from GCC customs duty (0%). | 5% |
| Electronics & computers | 0%Many IT goods (computers, phones) are duty-free (0%); other electronics carry 5%. Verify the code. | 5% |
| Clothing & apparel | 5% | 5% |
| Toys & games | 5%Toys and games carry the standard 5% GCC Common Customs Tariff; this is representative and varies by HS code, so verify the exact code for your product. | 5% |
| Furniture & lighting | 5%Furniture and lighting sit at the standard 5% GCC tariff; this is representative and varies by HS code, so verify the exact code for your product. | 5% |
| Cosmetics & skincare | 5%Cosmetics and skincare are dutiable at the standard 5% GCC tariff; this is representative and varies by HS code, so verify the exact code for your product. | 5% |
| Jewellery & watches | 5%Jewellery and watches generally carry the standard 5% GCC tariff (some investment-grade precious metals/bullion can be duty-free); this is representative and varies by HS code, so verify the exact code. | 5% |
| Kitchen & homeware | 5%Kitchen and homeware are dutiable at the standard 5% GCC tariff; this is representative and varies by HS code, so verify the exact code for your product. | 5% |
| Sporting goods & fitness | 5%Sporting goods and fitness equipment carry the standard 5% GCC tariff; this is representative and varies by HS code, so verify the exact code for your product. | 5% |
| Bags, luggage & leather goods | 5%Bags, luggage and leather goods are dutiable at the standard 5% GCC tariff; this is representative and varies by HS code, so verify the exact code for your product. | 5% |
| Automotive parts & accessories | 5%Automotive parts and accessories carry the standard 5% GCC tariff; this is representative and varies by HS code, so verify the exact code for your product. | 5% |
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Frequently asked questions
How much is import duty in the UAE?+
The UAE applies the GCC Common Customs Tariff: 5% on most goods, 0% on several hundred essentials (basic food, medicines), and high excise on tobacco and alcohol. Duty is charged on the CIF customs value. The 5% rate is the same across the GCC customs union.
How is VAT calculated on UAE imports?+
VAT is 5% of the customs value (CIF) plus the customs duty (and any excise). On an AED 113,000 customs value with AED 5,650 duty, the VAT base is AED 118,650 and VAT is AED 5,932.50. The duty is GCC-wide but the VAT rate is national — the UAE's is 5%, Saudi Arabia's is 15%.
What is the de minimis for UAE imports?+
Low-value shipments below the GCC-wide consignment threshold of about AED 980 (SAR 1,000) generally clear free of duty and VAT. Dubai briefly used AED 300 in early 2023, then reverted to the GCC threshold from March 2023. Alcohol, tobacco and e-cigarettes are always assessed regardless of value.
Do free zones change the duty?+
Yes. Goods imported into a UAE free zone and then re-exported can avoid GCC customs duty entirely; duty applies when goods enter the UAE mainland market. The 5% VAT treatment also depends on whether the goods enter the domestic market. Check your specific flow.
Is this an official quote from UAE customs?+
No. This is an estimate to help you plan. Your actual duty and VAT depend on the HS classification, customs value, emirate of entry and whether a free zone is involved, determined at clearance. Treat the figures here as indicative and confirm with the relevant customs authority.
Sources
Import duty calculators for other countries
- Australia import duty
- United States import duty
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- Japan import duty
- Singapore import duty
- Mexico import duty
- Brazil import duty
- South Korea import duty
- Vietnam import duty
- Thailand import duty
- Indonesia import duty
- Switzerland import duty
- Turkey import duty
Estimates only — not customs, tax, or legal advice. Duty and tax depend on exact HS classification and current rules; always confirm with the official customs authority before relying on these figures. Read the full disclaimer.