UAE Customs Duties & Tax Compliance Services

Navigate UAE import/export regulations smoothly. Expert support for customs declarations, duty calculation, HS classification, and VAT compliance.

Simplify Customs Compliance

Understanding Customs Procedures and Compliance in the UAE

UAE customs authorities, including the Federal Tax Authority (FTA) and emirate-specific entities like Dubai Customs, play a critical role in regulating international trade, collecting revenue, and ensuring security across borders.

For businesses engaged in cross-border trade, accurate declarations and strict compliance with customs regulations are essential to avoid costly delays, penalties, and potential trade disruptions. The complexity of customs tariffs, valuation methods, and documentation requirements demands specialized knowledge and attention to detail.

At Inlex Partners, we provide expert guidance to navigate these complexities, ensuring your imports and exports comply with all UAE customs regulations while optimizing your duty and tax positions.

Defining Key Aspects of Customs & Related Tax Compliance

Customs duties and tax compliance encompasses all regulations governing the movement of goods across UAE borders. This includes:

Accurate Classification

Correctly assigning HS (Harmonized System) codes to determine applicable duty rates and regulatory requirements.

Proper Valuation

Determining the correct customs value of goods according to accepted valuation methods.

Origin Determination

Establishing and documenting the country of origin for potential preferential duty treatment.

Tax Settlement

Calculating and remitting all applicable taxes, including VAT on imports and any applicable excise duties.

Comprehensive Support for Your UAE Customs Needs

Customs Declaration Processing

We provide comprehensive assistance with preparing and submitting accurate import and export declarations, ensuring all required information is correctly documented to avoid delays and minimize compliance risks.

Tariff (HS Code) Classification Advisory

Our experts provide guidance on classifying goods correctly under the Harmonized System to determine applicable duty rates and ensure compliance with product-specific regulations and requirements.

Customs Valuation Guidance

We advise on appropriate methods for valuing goods according to customs regulations, ensuring that all relevant costs are properly included or excluded from the customs value.

Rules of Origin Determination

Our team assists with understanding and applying rules of origin for potential preferential duty treatment under various trade agreements and preference programs.

Duty & Tax Calculation

We provide accurate calculation of applicable customs duties, Excise Tax (if applicable), and VAT on imported goods to ensure proper tax planning and compliance.

Customs Compliance Reviews & Audit Support

Our specialists help prepare for or respond to customs audits and conduct reviews of your internal compliance processes to identify and address potential issues.

Free Zone Customs Procedures Advisory

We provide specialized guidance for businesses operating within or transacting with UAE Free Zones, addressing the unique customs requirements and opportunities in these special economic areas.

Duty Relief Schemes Advisory

Our team offers information on potential duty savings mechanisms like drawback, temporary admission, and other schemes to optimize your customs duty position legally.

Excise Tax Compliance

Specific compliance for Excise Tax on applicable goods is handled through our dedicated service.

Explore Excise Tax Services

Your Expert Navigator for UAE Customs Regulations

In-depth knowledge of UAE Customs Law and Federal Tax Authority requirements
Extensive experience with customs authorities and systems including Dubai Trade
Precision focus on accuracy to minimize clearance delays and potential penalties
Integrated approach that connects customs procedures with VAT and Excise Tax requirements
Risk mitigation strategies to protect your business from compliance failures
Technology-enabled solutions for efficient document management and tracking

Our Approach to Ensuring Smooth Customs Operations

1

Consultation & Shipment Review

We begin with a thorough assessment of your import/export operations, understanding your supply chain, and identifying specific customs requirements for your goods.

2

Documentation & Information Gathering

We collect and organize all necessary documentation, including commercial invoices, packing lists, certificates of origin, and any product-specific certifications required.

3

Classification, Valuation & Duty Calculation

Our experts determine the correct HS codes, establish proper customs valuation, and calculate all applicable duties and taxes with precision.

4

Declaration Preparation & Submission Support

We prepare compliant customs declarations and support the submission process through the appropriate channels, ensuring accuracy and completeness.

5

Post-Clearance Compliance Checks

We conduct follow-up reviews to ensure all documentation is properly filed and maintained for audit readiness, and address any post-clearance inquiries from authorities.

UAE Customs Duties & Compliance: Common Queries

Expert answers to help you understand UAE customs procedures and requirements

How are customs duties calculated in the UAE?
Customs duties in the UAE are typically calculated as a percentage of the CIF value (Cost, Insurance, and Freight) of imported goods. The standard duty rate is 5% for most goods, though certain items may have higher rates or specific duty calculations. Some goods might be exempt from duties, especially those imported by diplomatic missions, personal effects, and certain categories of goods specified in GCC customs regulations.
What is an HS Code and why is it important?
The Harmonized System (HS) Code is an internationally standardized numerical method of classifying traded products. In the UAE, correct HS classification is crucial because it determines:
  • The applicable customs duty rate
  • Whether import/export restrictions apply
  • If special permits or certificates are required
  • Statistical tracking of trade data
Incorrect HS classification can lead to incorrect duty payments, delays in clearance, or potential penalties during post-clearance audits.
How is VAT calculated and paid on imports?
VAT on imports in the UAE is calculated at 5% on the customs value of the goods plus the customs duty amount. The formula is:

VAT = 5% × (Customs Value + Customs Duty)

VAT-registered businesses can typically reclaim the import VAT as input tax on their VAT returns, subject to normal input tax recovery rules. The VAT is normally paid directly to customs authorities at the time of importation along with any applicable customs duties.
What basic documents are required for customs clearance?
The standard documents required for customs clearance in the UAE include:
  • Commercial Invoice (original and detailed)
  • Packing List
  • Bill of Lading/Airway Bill
  • Certificate of Origin
  • Import License/Trade License
  • Customs Declaration Form
Additional documents may be required depending on the nature of the goods, such as certificates of conformity, health certificates for food products, or special permits for restricted items.
Are there different customs rules for Free Zones?
Yes, Free Zones in the UAE have distinct customs regulations:
  • Goods imported into Free Zones from outside the UAE are generally not subject to customs duties
  • Duties are only applied when goods move from Free Zones into the UAE mainland (outside the Free Zone)
  • Movements between Free Zones can be arranged without incurring duties, subject to proper documentation
  • Free Zones have their own customs departments that coordinate with federal and emirate customs authorities
Additionally, certain Free Zones have specialized procedures for specific industry sectors, such as Jebel Ali Free Zone (JAFZA) for logistics or Dubai Multi Commodities Centre (DMCC) for commodities trading.
What are common reasons for customs delays or penalties?
Common reasons for customs delays or penalties in the UAE include:
  • Incorrect or incomplete documentation
  • Inaccurate goods description or HS classification
  • Undervaluation of goods (potentially seen as duty evasion)
  • Missing certificates or permits for restricted goods
  • Non-compliance with labeling requirements
  • Discrepancies between declared and actual quantities
  • Failure to meet UAE standards and conformity requirements
Working with customs compliance experts can help identify and address these issues before they cause delays or result in penalties.

Essential Services for Businesses Involved in UAE Trade

Importers

Businesses bringing goods into the UAE requiring customs clearance and duty calculation assistance.

Exporters

Companies sending goods from the UAE requiring export documentation and compliance support.

Logistics Providers

Freight forwarders and clearing agents seeking expert compliance support for their clients.

Manufacturers

Companies producing goods locally who need to import raw materials and export finished products.

Free Zone Companies

Businesses operating in UAE Free Zones who need to navigate special customs procedures.

Retailers & Distributors

Businesses selling imported goods who need to ensure proper duty payment and compliance.

Simplify Your UAE Customs & Trade Compliance

Contact our team of specialists to discuss your import/export requirements and how we can assist

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