Dubai Customs Duty Rates: Updated Guide for 2025

Dubai, one of the largest trade centers in the United Arab Emirates (UAE), has become an indispensable hub for global trade thanks to its low tax structure and strategic location. However, one of the most important considerations when exporting or importing to Dubai is customs duty rates.

You can find the most up-to-date information on the tax rates and foreign trade processes implemented in Dubai as of 2025 on this blog.

How Are Customs Duties Applied in Dubai?
Dubai generally has a low-tax structure. However, tax rates and procedures may differ between transactions in free zones and the mainland.

Basic Customs Duty Practices:
General Customs Duty: 5% (standard for most products)

Tobacco products: 100%

Alcoholic beverages: 50%

Gold and precious metals: Generally 0% (VAT may apply in some cases)

Medicines and healthcare products: May be tax-exempt

Note: The VAT rate in Dubai is generally 5% and may apply to certain products in addition to the customs duty.

Free Zones and Tax Advantages
Dubai has more than 40 free zones. For companies in these zones:

Customs duty exemption is provided (as long as they are not selling to the domestic market)

Import and export transactions are faster and less costly

100% foreign capital is allowed

Popular free zones:

Jebel Ali Free Zone (JAFZA)

Dubai Airport Free Zone (DAFZA)

Dubai Multi Commodities Centre (DMCC)

Customs duty is not applied if products in the free zone are processed or re-exported only within that zone. However, a 5% duty applies when sold to the mainland.

Things to Know When Importing to Dubai
Required Documents:
Commercial Invoice

Packing List

Certificate of Origin

GTP (Gross Trade Mark) Code

Import License (in the name of the local company)

Processing Process:
Products are classified according to the GTIP code

Customs duty is calculated

Electronic declaration is made (via the Dubai Customs Portal)

Physical inspection (if required)

Payment and Clearance Process

Exporting from Dubai: Are There Duties?
There are no customs duties when exporting from Dubai. However, some products may require an export permit or certificate (for example: petroleum products, cultural artifacts, some electronic devices).

Dubai has a highly encouraging environment for exports and offers significant advantages, especially for companies re-exporting to Africa, the Middle East, and South Asia.

Practical Tips for Trade
Take advantage of customs advantages by establishing a company in a free zone

Avoid penalties by correctly determining your GTIP code

Actively use the Dubai Customs Department portal

Prepare tax plans for alcohol, tobacco, and luxury goods

Streamline your processes by working with local logistics and customs consultancy companies

Conclusion
Dubai continues to be a center of attraction for global trade with its low tax rates and free zones by 2025. Proper planning and compliance with regulations for imports and exports directly impacts companies' profitability. For companies looking to expand into Dubai, the tax structure offers a highly predictable and advantageous environment.