Key takeaways
- Dubai has no stand-alone import export license: you need a trade license with a trading activity, then a Dubai Customs business code.
- Dubai Customs charges AED 100 plus AED 20 in Knowledge and Innovation fees to register a business, and lists one working day.
- Customs duty is 5% of the CIF value at the standard rate; alcohol is charged at 50% and cigarettes at 100%.
- Goods enter a free zone at 0% customs duty and become dutiable once they move into the mainland market.
- Restricted goods, such as medicines, food, alcohol and radio equipment, are released only with the controlling authority's approval.
What an import export license in Dubai really is
Dubai Customs registers businesses licensed in the UAE or another GCC country, and the business type you register must match the activities on your license. So an "import export license" is really two things: a trade license with the right trading activity, and a customs business code.
| License | Scope | JAFZA's rule |
|---|---|---|
| Specific trading | Buying and selling the goods in the activities named on the license | Up to seven activities in one group, or up to twelve from two groups |
| General trading | The same trading across many unrelated product groups | Unlimited activities from three or more groups |
If your range spans many product groups, read our general trading company guide first.
How to get an import export license, step by step
- 1. Map your goods. List your products and check them against Dubai Customs' restricted and prohibited lists below.
- 2. Choose mainland or a free zone. It decides who licenses you and how your goods reach UAE customers.
- 3. Get the trade license. On the mainland that means the activity and legal form, trade name, initial approval, an MOA where needed, an Ejari-registered lease and any extra approvals. Pay the voucher within 30 days, or the application is cancelled.
- 4. Register with Dubai Customs. Apply online through the Mirsal system on Dubai Trade with copies of the trade license and the authorised person's passport and Emirates ID. Once you pay, Dubai Customs emails your customs code.
- 5. Name who acts for you. Dubai Customs' customer guide says business representatives need a Customs Representative ID.
- 6. Get permits for restricted goods from the controlling authority before you import or export them.
- 7. Register for VAT once you pass the FTA threshold.
Professional companies also add an undertaking letter. The code is valid only as long as your trade license, so renew the license first, then the code.
Import export license cost in Dubai
Only some costs are published as fixed fees; for the rest, the authority shows the total on its voucher.
| Cost item | Who charges | Official fee or "on the voucher" | Date checked |
|---|---|---|---|
| Trade license with a trading activity (mainland) | DET | On the payment voucher; pay within 30 days | 10 Nov 2026 |
| Trade license with a trading activity (free zone) | The free zone authority | On the authority's voucher | 10 Nov 2026 |
| Dubai Customs business registration | Dubai Customs | AED 100, plus AED 20 Knowledge and Innovation fees | 10 Nov 2026 |
| Customs duty on imports | Customs, at the first GCC point of entry | 5% of CIF value (standard rate); alcohol 50%, cigarettes 100% | 10 Nov 2026 |
| Permits for restricted goods | The controlling authority | On that authority's voucher | 10 Nov 2026 |
| VAT registration | Federal Tax Authority (FTA) | Free | 10 Nov 2026 |
Our dubai trade license cost guide breaks down the license side in more detail.
Restricted and prohibited goods
Your trade license doesn't cover every product. Dubai Customs releases restricted goods only with the competent authority's approval, and prohibited goods can't be imported or exported at all.
| Goods | Controlling authority |
|---|---|
| Live animals and plants | Ministry of Climate Change and Environment |
| Medicines and other medical products, pesticides and fertilisers | Emirates Drug Establishment (EDE) |
| Arms, ammunition, explosives and fireworks | Ministry of Defence, Armed Forces or Ministry of Interior |
| Transmitters and radio equipment | Telecommunications and Digital Government Regulatory Authority (TDRA) |
| Foodstuffs, personal care and cosmetic products | Dubai Municipality |
| Alcoholic beverages | Dubai Police |
| Rough diamonds | UAE Kimberley Process Office |
For cosmetics and personal care, u.ae also names the Ministry of Industry and Advanced Technology, and Dubai Municipality still requires release approval in Dubai, so check both. Prohibited goods include narcotic drugs, gambling tools, nylon fishing nets, live swine, used or reconditioned tyres, and paan and betel leaves.
Mainland vs free zone for import and export
| Point | Dubai mainland | Free zone |
|---|---|---|
| Licensed by | DET | The zone's own authority, such as JAFZA's |
| Customs duty | Paid on import (5% of CIF at the standard rate) | 0% into the zone; due once goods move into the mainland market |
| Selling to UAE customers | Directly | Through a licensed mainland distributor or a mainland branch or company |
Moving goods from a Dubai free zone to the local market needs an import-to-local declaration, cleared on payment of duty and submitted by a registered local importer or an authorised customs broker.
Since October 2025, eligible free zone companies holding a Dubai Unified License can also apply on Invest in Dubai for a Free Zone Mainland Operating Permit: AED 5,000 for six months, renewable, covering non-regulated activities including trading. The Dubai Media Office says related mainland revenue is subject to 9% corporate tax. Confirm the current terms first.
Compare both routes on our mainland company formation and free zone company formation pages.
VAT registration and how we help
VAT registration is mandatory once taxable supplies and imports pass AED 375,000 over the past 12 months, or are expected to within the next 30 days; voluntary registration starts at AED 187,500. It's free on EmaraTax, the FTA lists 20 business days to complete it, and its document list includes customs information where applicable.
We prepare and submit your trade license application, your Dubai Customs registration and your vat registration, and follow each one up. DET or the free zone, Dubai Customs and the FTA make their own decisions, and we don't give tax or legal advice.
Sources
- Dubai Customs: Request business registration
- Dubai Customs: Customer guide booklet
- Dubai Customs: Prohibited and restricted goods
- u.ae: Clearing customs and paying customs duty
- u.ae: Running a business in a free zone
- u.ae: Steps to start a business on the mainland
- FTA: VAT registration
Official sources checked on 10 November 2026. This guide explains published rules in plain English and is not legal or tax advice. Rules change; we check the current position for your case before you act.