UAE Federal Customs Authority Draws the customs policies and supervises the execution of customs-related laws and regulations. UAE customs offices are located at UAE Airports, seaports, and entry/exit points on the land borders.
UAE Customs Rate 5% on the value of Goods plus cost of freight and insurance. Customs Rate 50% on Alcohol and 100% on Cigarettes.
Bringing Certain Goods/items into the UAE is Banned & Prohibited and certain Goods / Items restrictions apply.
Banned & Prohibited Goods: A Broad list of banned items includes (not limited to):
- Controlled / recreational drugs and narcotic substances
- Pirated content
- Counterfeit currency
- Items used in black magic
- Publications that contradict
- Gambling tools and machines.
Restricted Goods / Items: Certain Goods/items can be imported/exported only after receiving necessary permits from the competent authorities. Few list below.
(i) Cash / Money: Passengers travelling out of or entering the UAE with more than AED. 100K in cash or equivalent to any other currency or financial instruments will have to be declared at customs.
(ii) Technical Equipment: Satellite phones, listening or recording devices, radio transmitters, and binoculars may require a license from Telecommunication Authorities.
(iii) Pets and Domestic Animals, Agricultural Products: Import into UAE after receiving permits from the Ministry of Climate change and Environment.
(iv) UAE Nationals and Residents Importing Medicine for Personal use: UAE nationals and Residents can obtain a permit to Import medicine for personal use. The import medicine should not exceed the personal need of a period of three months for non-controlled medicines and one month for controlled and semi-controlled medicines.
(v) UAE Tourists Medicines and Drugs: UAE Tourists should not only carry the doctor’s prescription but also ensure that the number of tablets justifies normal use during their scheduled duration of stay. They are also advised to get a certificate from the respective embassies. For bringing a bulk quantity of medicine to UAE, prior permission from MOH is required.
(vi) Food items: Import food for non-commercial purposes, maximum of – 20Kg of Yoghurt / 50 Litres of oil / 10Kg vegetables and fruits / 100Kg dates / 10Kg Sweets and Bread / 30Kg grains, cereals and red meat / 10Kg fish and seafood / 11Kg of eggs / 20Kg Honey and sugar products / 5Kg herbs and spices / 500Gm of saffron / 20 litres of drinks and syrups including water / 25Kg canned food etc.,
(vii) Cigarettes and Alcohol: Conditions – Age above 18 years, alcohol not exceeding 4 litres. Cigarettes do not exceed 400 and the value of cigarettes not exceeds the value of AED. 3,000.
Personal Goods: Passengers’ personal belongings are permitted entry and shall be exempted from customs fees if the passenger meets the conditions:
(a) Value of Gifts, perfumes and personal luggage does not exceed the value of AED. 3,000
(b) Not in commercial ones
(c) Passengers should not be a frequent travellers with goods on a regular basis.
Commercial Goods: UAE levies import and export duties on Commercial goods based on:
- Emirate in which business Registered
- Business Mainland or Free zone
- Nature of Goods
- Source and Destination of goods being moved
- Trade Agreement between UAE and other countries
- Any other applicable Laws.
“Customs Authority in the UAE regularly update the list, details, procedures, polices, rate etc., in their websites. Please check website for more information”
Read More: UAE Corporate Tax Transfer Pricing
Resources Links: The Official Portal of UAE