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An importer code in Dubai is your company’s customs code. You need it to clear your own stock.
Dubai Customs issues it online in about one working day. Once your goods land, most carry 5% customs duty and 5% import VAT. This guide shows how to get the code and how the sums work.
This page covers stock you import yourself. Dropshipping works differently. Your supplier sends each parcel to your buyer. See how to start dropshipping in the UAE for that model.
What Is an Importer Code in Dubai?
An importer code is your company’s registration number with Dubai Customs, also called a customs code. You need it to clear goods in your company’s name. Dubai Customs links it to your trade licence. The code stops working if the licence expires.
The Dubai Customs service guide (PDF) is clear on who needs one. It says every business using Dubai Customs services must register. The code is “based on the trade license”. An online store importing its own stock uses those services every time a shipment lands.
Which License Activity Lets You Import?
You need a valid trade licence from a free zone or the mainland. Its activities must cover the goods you import. Customs checks your declared goods against your licence, so a licence for electronics won’t clear cosmetics. Fix the activity before you order stock.
Meydan Free Zone says authorities “strictly verify” that declared items match your licence activities. Pick activities that list your product groups by name.
Many online sellers hold an e-commerce trade license. Check that it covers trading in your products, not only online services.
Mainland sellers can search the DED business activity list. Free zone sellers ask their zone for its list. Add any missing activity before your first shipment.
How to Get Your Dubai Customs Code
Dubai Customs calls this service “Request Business Registration”. You apply online. You don’t need to visit an office.
- Create an account on Dubai Trade. This is the official customs portal at dubaitrade.ae.
- Upload three documents. You need your trade licence copy, the authorised person’s passport copy and their Emirates ID copy.
- Pay the fee. The service costs AED 100. Dubai Customs adds a AED 20 Knowledge and Innovation fee.
- Get your code by email. The guide lists a completion time of one working day.
The code needs renewal. The renewal service costs AED 25 and needs only your current trade licence. Renew it each year, when you renew your licence. An expired licence suspends the code, and your shipments stop at the port.
How to Work Out Customs Duty
Most goods pay 5% customs duty on their CIF value. CIF is the goods’ cost plus insurance and freight to the UAE. Alcohol pays 50%, and tobacco products pay 100%. Your HS code tells customs which duty rate applies.
Every product has a Harmonised System (HS) code. The UAE uses the unified customs tariff of the GCC countries. Not sure which code fits? Dubai Customs offers a goods classification service for AED 25 per item.
Here’s a worked example for one shipment:
| Line | AED |
|---|---|
| Cost of goods | 20,000 |
| Freight | 2,000 |
| Insurance | 200 |
| CIF value | 22,200 |
| Customs duty at 5% | 1,110 |
| VAT base (CIF + duty) | 23,310 |
| Import VAT at 5% | 1,165.50 |
| Total duty and VAT | 2,275.50 |
Free zone storage follows different duty rules. Read about Dubai free zones for import export if you plan to hold stock there.
How Import VAT Works
Import VAT is 5% of the customs value plus the duty. A VAT-registered business uses the reverse charge and reports the VAT in its own return. A business without VAT registration pays it at import, before the goods clear.
The UAE VAT law (PDF) sets this out. Article 35 adds the customs value and the duty. Article 48 sets the reverse charge for registered businesses. Article 49 makes unregistered importers pay on the date of import.
Back to the example table. The VAT base is the CIF value plus duty: AED 23,310. Import VAT adds AED 1,165.50.
To use the reverse charge, link your Tax Registration Number (TRN) to your customs code. The reverse charge matters for cash flow.
A registered seller then reports the import VAT. It can usually reclaim that VAT in the same return. This works when it sells taxable goods. An unregistered seller pays it at the port and can’t recover it.
When must you register? The thresholds count your imports too. We explain them in our guide to VAT for e-commerce businesses.
Documents for Each Shipment
Your code gets you registered. Each shipment then needs its own customs declaration. Dubai Customs asks for:
- The commercial invoice
- The packing list
- The certificate of origin
- A permit, for restricted goods
Keep the invoice values honest. Customs uses them to work out the CIF value.
Restricted Goods and Common Mistakes
Some goods need approval from another authority before customs releases them. Dubai Customs lists examples:
- Live animals and animal products need approval from the Ministry of Climate Change and Environment
- Medicines need approval from the UAE health authority
- Books and media go through inspection first
- Weapons and fireworks need defence or police approval
Check your product group before you order. A missing permit holds the whole shipment.
Goods outside your licence activity. Customs compares the declaration with your licence. Add the activity first.
The wrong HS code. A wrong code can mean the wrong duty and a delay. Use the classification service if you’re unsure.
A lapsed licence. Your code stops with your licence. Put both renewal dates in one calendar.
Personal parcels for business stock. Bring sale stock in under your company’s code. That keeps your invoices, duty and VAT records clean.
Conclusion
An importer code in Dubai takes one online form and about a day. The harder part is getting your licence activities right first. After that, every shipment follows the same sums: 5% duty on CIF, then 5% VAT on top.
Need the right licence before your first shipment? We set up your online business license with the right trading activities for your stock.
This guide is general information. Customs fees, rates and procedures can change. Check current requirements with Dubai Customs, the Federal Tax Authority or a setup consultant for your own case.
Frequently Asked Questions
What is an importer code in Dubai?
It’s your company’s registration number with Dubai Customs, also called a customs code. You need it to clear goods in your company’s name, and it’s linked to your trade licence.
How do I get a Dubai customs code?
Apply online through Dubai Trade with your trade licence, the authorised person’s passport and Emirates ID. The fee is AED 100 plus a AED 20 Knowledge and Innovation fee. The service takes one working day.
How much customs duty do I pay in the UAE?
Most goods pay 5% of their CIF value: cost, insurance and freight. Alcohol pays 50% and tobacco products pay 100%.
Do I pay VAT on imported goods?
Yes, 5% on the customs value plus duty. VAT-registered businesses use the reverse charge in their VAT return, once their TRN is linked to their customs code. Unregistered importers pay it at import.
