A UAE buyer sources from China like any other buyer: find the supplier, check samples, pay a deposit and inspect before shipping. The UAE part starts with who may import. Each emirate runs its own customs authority, and the free zones follow different rules from the mainland.
This guide covers the basics for a business importing from China. It does not list every product rule, because those depend on the goods. For the steps before shipping, read how to source products from China.
Who can import
You need:
- A UAE trade licence that covers the import of your type of goods.
- A customs code from the customs authority of the emirate where the goods arrive. In Dubai, you register your business with Dubai Customs. You send a copy of the trade licence, the authorised person’s passport and Emirates ID, and Dubai Customs emails the code.
- A way to file the declaration. In Dubai, declarations go in online through Dubai Trade, or at a Dubai Customs centre. A licensed customs broker can file for you, and most small importers use one.
Free zones add a second route. A company licensed in a free zone can bring goods into the zone. Moving those goods into the mainland later needs a customs declaration and payment of duty and VAT. Ask your adviser which setup fits your business before you order.
Duty and VAT
Dubai Customs says most goods pay 5% duty on the CIF value, under the GCC Common Customs Tariff. The GCC is the Gulf Cooperation Council. CIF means the cost of the goods plus insurance and freight to the place of import. Alcohol pays 50% and tobacco 100%, and some goods are exempt. Your tariff code decides the rate.
Import VAT is 5%. The VAT law charges it on the customs value, which includes insurance, freight and the customs duty. A VAT-registered importer can account for the VAT on its VAT return through the reverse charge. To do this, it must be registered at the time of import and give the Federal Tax Authority its customs registration number. An importer that is not VAT registered pays the VAT before customs releases the goods.
| Item | Amount |
|---|---|
| Goods, freight and insurance (CIF value) | AED 10,000 |
| Duty at 5% | AED 500 |
| VAT base (CIF value plus duty) | AED 10,500 |
| Import VAT at 5% | AED 525 |
| Paid at the border | AED 1,025 |
If you are VAT registered and use the reverse charge, you do not pay the AED 525 at the border. It goes on your VAT return as tax due, and you can usually claim it back as input tax in the same return. Add the AED 500 of duty to your landed cost.
The documents
Dubai Customs lists these documents for a customs declaration:
- Invoice
- Packing list
- Certificate of origin
- A permit from the authority that controls the goods, for restricted goods
Your broker will also need the shipping documents, such as the bill of lading or air waybill, and the delivery order from the carrier. Ask the factory early for a certificate of origin, because Dubai Customs asks for one.
Product certificates
The Ministry of Industry and Advanced Technology (MoIAT) issues conformity certificates for products covered by its technical regulations. Traders often call this ECAS, the Emirates Conformity Assessment Scheme. MoIAT says the applicant needs a valid trade licence and a test report on the product from an accredited laboratory. Supply and distribution companies can apply.
Do not assume a CE mark meets the UAE rules. Ask your broker or a UAE compliance adviser whether your product is on the regulated list, before you pay a deposit. Our CE and UKCA guide covers the EU and UK side.
Before you order
- Set up your licence and code
Get the trade licence with an import activity and the customs code. Choose a customs broker and agree the fee.
- Classify the product
Agree the tariff code with your broker before you order. Ask the factory for a product description that matches it.
- Check certificates and permits
Ask whether your product needs a conformity certificate or a permit.
- Work out landed cost
Add freight, 5% duty and fees to the factory price. Do it at three quantities.
- Agree the Incoterm and port
FOB with a named Chinese port is the usual base. Our Incoterms guide explains why.
- Keep the file
Store the declaration, invoice, packing list, bill of lading and inspection report.
How CFS helps
We find and check the factory, manage samples and production and inspect before shipping. We arrange shipping from Shenzhen through our group business, ParcelFromChina. See product sourcing, quality control and shipping and consolidation. A UAE customs broker files the declaration and confirms duty, VAT and any certificate.
Bottom line
A UAE import needs a trade licence, a customs code and a declaration, filed by you or a broker. Most goods pay 5% duty and then 5% VAT. Ask early whether your product needs a conformity certificate.
Checked against Dubai Customs, the UAE Federal Tax Authority and MoIAT on 14 November 2026. The customs steps describe Dubai. Other emirates run their own customs authorities, so check with yours or with a customs broker. This guide is general information, not legal, tax or customs advice.
Questions we get asked
What do I need to import from China into the UAE?
A valid UAE trade licence that covers import of your goods, a customs code from the emirate's customs authority, and a customs declaration. In Dubai, you register your business with Dubai Customs to get the code, and declarations go in online through Dubai Trade. A licensed customs broker can file for you.
How much duty and VAT do I pay on goods from China?
Dubai Customs says most goods pay 5% customs duty on the CIF value (cost, insurance and freight). Alcohol pays 50% and tobacco 100%, and some goods are exempt. Import VAT of 5% is then charged on the customs value plus the duty.
Can I reclaim the import VAT?
A VAT-registered importer can account for it on its VAT return through the reverse charge, instead of paying it at the border. It must be registered at the time of import and give the Federal Tax Authority its customs registration number. An importer that is not VAT registered pays the VAT before the goods are released.
Do all products need a certificate before import?
No. Only products covered by a technical regulation of the Ministry of Industry and Advanced Technology (MoIAT) need a UAE conformity certificate. Ask your broker whether your product is on the list, because a missing certificate can block the goods at customs.