How customs clearance works in the UAE, step by step

Who handles customs clearance in the UAE?

Customs in the UAE is administered at emirate level under federal rules. Goods arriving at Jebel Ali or DXB are cleared through Dubai Customs, goods at Khalifa Port through Abu Dhabi Customs, and so on. Declarations are filed electronically, for example through Dubai Customs' Mirsal system. Most businesses use a licensed clearing agent to prepare and submit the declaration, pay the charges and deal with any queries or inspections.

The clearance process

1. Before arrival: collect the commercial invoice, packing list, bill of lading or airway bill, and certificate of origin. Check whether the goods need a permit from another authority.
2. Classification: each item is assigned an HS code. The code decides the duty rate and whether a permit is needed.
3. Delivery order: once the vessel or flight arrives, the shipping line or airline issues a delivery order after its charges are paid.
4. Bill of entry: the import declaration is filed with the invoice value, HS codes, origin and consignee details.
5. Duty and VAT: customs duty (usually 5% of the CIF value) and 5% import VAT are calculated and paid, unless an exemption or VAT deferral applies.
6. Inspection: customs may release the goods directly or select them for document review or physical inspection.
7. Release: once cleared, customs issues the release and the goods can be collected from the terminal and delivered.

How long does it take?

When documents are complete and the goods do not need extra permits, clearance usually takes 24 to 48 hours from arrival. Physical inspections, missing certificates, invoice values that customs questions, or goods that need an approval from another authority can add days. Preparing the file before the cargo arrives is the most effective way to avoid storage and demurrage charges.

Common reasons shipments get held

• Wrong or vague HS codes on the invoice
• Invoice value that customs considers too low
• Missing certificate of origin
• Goods that need an approval, such as food, cosmetics, medical devices or telecom equipment
• Consignee without an active customs client code
• Invoice not attested where attestation is required

Free zones and the mainland

Designated free zones such as JAFZA, KEZAD, SAIF Zone and Fujairah Free Zone sit outside the UAE customs territory. Goods can be stored there without paying duty. Duty and VAT become payable when the goods move from the free zone into the mainland, which requires its own declaration.