UAE Customs Import Duty & Clearance Calculator
Calculate statutory customs duties, Mirsal 2 electronic clearance fees, Federal Excise Tax, and 5% Import VAT for ocean, air, and courier cargo imported into Dubai, Abu Dhabi, and the Northern Emirates.
Shipment & Tariff Parameters
Microsecond EnginePort Clearing Assessment
Official GCC CET SpecTotal Landed Cost: AED 27,645.00 (Including CIF invoice)
Regulatory Compliance: Governed by the GCC Common Customs Law, Dubai Customs Executive Circulars, and Federal Tax Authority (FTA) Import VAT regulations. Free zone transfers and transit cargo require specific documentation.
UAE Customs Tariff & Tax Matrix 2026
Official duty and excise schedules across standard commodity categories under Dubai Customs, Abu Dhabi Customs, and the Federal Tax Authority:
| Commodity Category | GCC Duty Rate | Federal Excise Tax | Import VAT Rate | Example (AED 50k CIF) | Legal Statutory Basis |
|---|---|---|---|---|---|
| General Commercial Goods | 5.0% CIF | 0.0% | 5.0% on (CIF + Duty) | AED 5,125 port dues | GCC Common External Tariff (CET) |
| Basic Foodstuffs & Medicine | 0.0% (Exempt) | 0.0% | 0% / 5% VAT | AED 0 – 2,500 port dues | UAE Cabinet Decision on Essential Supplies |
| Personal Courier < AED 300 | 0.0% (De Minimis) | 0.0% | 5.0% VAT | AED 15 (on AED 300 parcel) | Dubai Customs Notice No. 01/2023 |
| Alcoholic Beverages | 50.0% CIF | 0.0% | 5.0% on (CIF + Duty) | AED 28,750 port dues | GCC Unified Special Tariff Schedule |
| Tobacco & E-Cigarettes | 100.0% CIF | 100.0% | 5.0% on (CIF + Duty + Excise) | AED 115,000 port dues | Federal Decree-Law No. 7/2017 (Excise Tax) |
| Carbonated & Sweet Drinks | 5.0% CIF | 50.0% | 5.0% on (CIF + Duty + Excise) | AED 30,125 port dues | Cabinet Decision No. 52/2019 (Excise Expansion) |
Comprehensive Guide to UAE Customs Import Clearance
Importing goods into the United Arab Emirates requires strict adherence to the GCC Common Customs Law and local emirate customs procedures (such as Dubai Customs' Mirsal 2 platform and Abu Dhabi Customs' digital clearance systems). Whether goods arrive through marine seaports like Jebel Ali and Khalifa Port or air cargo via Dubai International (DXB) and Al Maktoum International (DWC), accurate determination of the CIF valuation and tax base is essential.
1. The CIF Valuation Standard
In accordance with Article 26 of the GCC Unified Customs Law, customs duty is calculated on the CIF (Cost, Insurance, and Freight) value. If your supplier invoice reflects FOB (Free On Board) or EXW (Ex Works) pricing, Dubai Customs will automatically add standard freight and insurance coefficients (typically 1% of FOB for insurance plus published carrier freight charges) to establish the landed CIF valuation before assessing the 5% duty.
2. How Import VAT Base is Determined
Under Article 47 of Federal Decree-Law No. 8 of 2017 on Value Added Tax, the taxable amount for imported goods is computed as follows:
Taxable Import Base = CIF Valuation + Customs Duty + Federal Excise Tax (if applicable)Import VAT Payable = Taxable Import Base × 5.0% VAT-registered businesses holding an active Tax Registration Number (TRN) can defer payment at the port through the Reverse Charge Mechanism (RCM) by linking their TRN with their Dubai Customs Code, reporting the payable and reclaimable tax on Box 6 and Box 10 of their quarterly FTA VAT Return.
3. Dubai Customs Mirsal 2 Electronic Services
All commercial consignments require a Customs Declaration processed through Mirsal 2. A standard import declaration attracts a base fee of AED 70 to AED 100, plus AED 10 Knowledge Dirham and AED 10 Innovation Dirham. Additional port inspection charges apply if the consignment is flagged for physical or X-ray inspection (Yellow or Red channel) at container freight stations.
Frequently Asked Questions (UAE Customs)
What is the standard customs duty rate in the UAE?
Under the GCC Common External Tariff (CET), the standard customs duty rate across all UAE ports (Dubai, Abu Dhabi, Sharjah, etc.) is 5.0% calculated on the CIF (Cost, Insurance, and Freight) value of the imported merchandise.
How is 5% Import VAT calculated at UAE Customs?
Under FTA Federal Decree-Law No. 8 of 2017 (Article 47), Import VAT (5%) is not levied solely on invoice value; it is calculated on the aggregate Taxable Base: [CIF Value + Customs Duty + Excise Tax]. The 5% VAT is then collected directly at the port or deferred via TRN reverse charge.
What is the de minimis duty-free threshold for personal shipments into UAE?
Under Dubai Customs Customs Notice No. 01/2023, personal consignments and express courier e-commerce shipments with a CIF value under AED 300 are exempt from 5% customs duty. Shipments valued at AED 300 and above are subject to 5% customs duty plus 5% VAT.
What electronic declaration fees does Dubai Customs (Mirsal 2) charge?
A standard commercial import declaration submitted via Dubai Customs Mirsal 2 incurs a basic electronic declaration fee of AED 70 to AED 100, plus mandatory Knowledge and Innovation Dirhams (AED 20), resulting in typical port declaration processing charges of AED 90 to AED 120.
Which goods are exempt from customs duty in the UAE?
Duty-exempt imports include basic food commodities, approved human pharmaceuticals and active pharmaceutical ingredients, diplomatic cargo, military supplies, goods manufactured within GCC countries meeting origin rules (with valid GCC Certificate of Origin), and goods transferred between UAE Designated Free Zones.
📊 UAE Statutory & Financial Breakdown Matrix (FTA, MOHRE & GPSSA)
| Statutory Component / Legal Deduction Item | Calculated Amount (AED / د.إ) |
|---|---|
| Primary Net / Statutory Payable Amount | 0.00 AED |