Import Duty and VAT on Goods From China to the UAE: How Much You Pay and What You Need
Short answer
Most goods imported into the UAE pay 5% customs duty on the CIF value (goods plus insurance plus freight to the UAE) under the GCC Common Customs Tariff, plus 5% VAT calculated on the CIF value plus duty. Goods from China are treated like goods from most other countries. To import commercially you need a trade licence that allows importing and a customs importer code, or a forwarder acting as importer of record. Some products, such as cosmetics, food and certain electronics, need approvals or registration before they can clear customs and be sold.
Key takeaways
- ✓Duty is 5% of CIF for most goods; some items are exempt and some restricted goods carry higher rates.
- ✓Import VAT is 5% on CIF plus duty; VAT-registered businesses can usually recover it.
- ✓Cosmetics need federal ECAS certification and Dubai Municipality registration via Montaji to be sold in Dubai.
- ✓Check product approvals before you order, not when goods reach the port.
How is duty and VAT calculated?
| Step | Example (AED) |
|---|---|
| Goods value (invoice) | 20,000 |
| Freight and insurance to the UAE | 2,000 |
| CIF value | 22,000 |
| Customs duty at 5% of CIF | 1,100 |
| VAT base (CIF + duty) | 23,100 |
| Import VAT at 5% | 1,155 |
| Duty + VAT payable | 2,255 |
Clearance fees, port handling and delivery come on top. VAT-registered businesses can usually reclaim import VAT through their VAT return.
What do you need to import commercially?
- A UAE trade licence with an activity that allows importing your goods.
- An importer code with customs (for example, Dubai Customs for Dubai).
- Commercial invoice, packing list and bill of lading or air waybill.
- Correct HS codes for your products.
- Any product-specific approvals or certificates.
If you do not yet have a licence, some freight forwarders and logistics companies can act as importer of record for you.
Which products need approvals?
| Product type | What to check |
|---|---|
| Cosmetics and personal care | ECAS certificate from the Ministry of Industry and Advanced Technology (MoIAT) and Montaji registration with Dubai Municipality |
| Food and supplements | Food registration and labelling rules with the relevant municipality and authorities |
| Electrical and electronic goods | MoIAT conformity schemes for regulated categories |
| Toys and children's products | Conformity and safety requirements |
| Medical devices and medicines | Health authority approvals |
Selling into Saudi Arabia? Products there go through the SABER conformity platform, and food, cosmetics and medical products through the SFDA.
Why compliance belongs at the start
Goods held at the port cost storage every day and delay your launch. It is the classic trap of optimism bias: assuming the paperwork will be fine. Checking approvals before ordering is cheap; discovering them at customs is expensive.
How Husbar helps
We work out duty, VAT and approvals as part of your landed cost before you place an order. With Husbar's China Line, we find and verify the supplier, negotiate price and terms on your behalf, arrange samples, inspection and shipping, then market the product in the UAE, Saudi Arabia or Pakistan. You own the brand; we do the heavy lifting. Browse the Suppliers Directory or tell us what you want made.
Frequently asked questions
What is the import duty from China to UAE?+
For most goods, 5% of the CIF value under the GCC Common Customs Tariff. Some goods are exempt and some restricted goods carry higher rates.
Do I pay VAT on imports into the UAE?+
Yes, 5% VAT on the CIF value plus duty. VAT-registered businesses can usually recover it.
Do I need a trade licence to import into the UAE?+
For commercial imports, yes, with an importer code; alternatively a forwarder can act as importer of record.
Do cosmetics need registration in the UAE?+
Yes. Cosmetics need an ECAS certificate from MoIAT and, to sell in Dubai, registration through Dubai Municipality's Montaji system.
Sources
- GCC Common Customs Tariff.
- UAE Federal Tax Authority. VAT on imports.
- Ministry of Industry and Advanced Technology (MoIAT). Emirates Conformity Assessment Scheme (ECAS).
- Dubai Municipality. Montaji product registration.
- Weinstein, N. D. (1980). Unrealistic optimism about future life events. Journal of Personality and Social Psychology, 39(5).
Team Husbar
Husbar Editorial
Team Husbar is the strategy, psychology and research team at Husbar, a psychology-led growth agency headquartered in Dubai. Together we have worked with 100+ brands over 10+ years.
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