Dubai Import Export Licence 2026: Cost, Steps & Customs Code
A Dubai import export licence costs AED 15,000–30,000 all-in (licence, registration, documentation) and requires a Dubai Customs client code and DET commercial activity licence. Processing takes 7–10 working days through the Department of Economy and Tourism (DET). VAT registration is mandatory above AED 375,000 annual turnover.
Dubai Import Export Licence: 2026 Overview
An import export licence in Dubai is your legal gateway to trade goods across borders. Whether you're a startup or scaling operation, you'll need a DET commercial licence, a Dubai Customs client/importer code, and VAT registration if turnover exceeds AED 375,000 annually. Dubai business setup for traders has standardised significantly since 2024; the all-in cost band is now AED 15,000–30,000 depending on your business structure (sole trader, LLC or branch) and whether you opt for mainland or free-zone registration.
Cost Breakdown: What You Actually Pay
Dubai import export licence fees span three main areas:
| Component | Mainland (DET) | Free Zone (e.g. Jebel Ali) |
|---|---|---|
| Commercial Licence (1 year) | AED 3,000–7,000 | AED 4,500–9,500 |
| Dubai Customs Client Code | AED 500–1,000 | AED 500–1,000 |
| VAT Registration (above AED 375k) | Free (Federal Tax Authority) | Free (FTA) |
| Documentation & Legal Setup | AED 8,000–15,000 | AED 10,000–18,000 |
| Total All-In | AED 15,000–23,000 | AED 18,000–30,000 |
Need a live cost estimate for your structure? Message DBS: +971 54 332 2846 (WhatsApp)
DET Licence & Activity Codes for Import–Export Trading
The Department of Economy and Tourism (DET) issues your primary commercial licence under specific activity codes. For import–export, you'll typically use codes 4610 (wholesale trade agents & brokers) or 4620 (retail trade), depending on your end market. Free-zone operators in Jebel Ali Free Zone, DMCC, or DAFZA register similarly but with free-zone–specific licensing terms.
Your licence specifies permissible goods categories (e.g. textiles, electronics, machinery). Restricted items (hazardous materials, pharmaceuticals, food) require additional approvals from relevant authorities (MOHRE for labour goods, DCCI for standards compliance).
Unsure which activity code fits your business? Dubai business setup consultants at DBS review your commodities and recommend the correct code.
Dubai Customs Client Code & Importer Registration
Your Dubai Customs client code is non-negotiable. Without it, no shipment clears. Here's the registration flow:
- Submit Form (DET portal): Provide company name, DET licence number, authorised signatory details. Processing: 2–3 days.
- Receive Client Code: A unique 6–8 digit code issued by Dubai Customs (part of the General Authority of Customs, GAC).
- Link to VAT Account: If VAT-registered with the Federal Tax Authority, link your FTA registration number to your customs profile.
- Activate in Customs Management System (CMS): Your customs broker or freight forwarder activates the code for live shipment declarations.
Duty treatment: UAE imposes a 5% customs tariff on most goods (with some duty-free exceptions under GCC agreements). VAT at 5% applies to the landed cost (goods + duty) unless you're VAT-exempt or registered for zero-rated export services.
Mainland vs Free Zone: Which Suits You?
Two routes exist for import–export in Dubai:
| Factor | Mainland (DET) | Free Zone (Jebel Ali, DMCC, etc.) |
|---|---|---|
| Customs Duty (5%) | Applies on import | Deferred until goods move to mainland UAE |
| VAT (5%) | Applies on import & local sales | Not charged within zone; charged on mainland entry |
| Setup Cost | AED 15,000–23,000 | AED 18,000–30,000 |
| Best For | Domestic & light exports | High-volume re-export, duty optimisation |
| Mainland Trade | Direct access (no paperwork) | Requires import permit & customs clearance |
Mainland traders benefit from direct retail and B2B sales without re-export documentation. Free-zone operators enjoy duty deferral and can supply the UAE market via controlled imports. Choose free zone if your gross volume exceeds AED 10M annually; mainland is leaner for small–medium importers.
VAT, Customs Duty & Tax Compliance in 2026
VAT registration is compulsory once your annual turnover reaches AED 375,000. The Federal Tax Authority (FTA) handles VAT; they also coordinate with customs on import invoicing. Customs duty is a flat 5% on the CIF (Cost, Insurance, Freight) value. VAT is then applied to (CIF + Duty). Exports are zero-rated for VAT if the buyer is VAT-registered outside the UAE.
Your customs broker calculates duty and VAT at clearance. Monthly VAT reconciliation is your responsibility; the FTA offers an online portal and your accountant typically manages this. Failure to remit VAT on time incurs 5% + interest penalties.
Complex VAT flows? DBS guides you through FTA registration and monthly compliance schedules.
How Long Does It Take? The 7–10 Day Standard
End-to-end setup typically takes 7–10 working days:
- Days 1–2: DET licence application, DBS collects documents.
- Days 3–4: DET issues licence (online).
- Days 5–6: Dubai Customs client code application & issuance.
- Days 7–8: VAT FTA registration (if turnover qualifies).
- Days 9–10: Customs Management System activation, ready for first shipment.
Expedited 3–5 day options exist if your documents are complete and you pay premium DBS fees (consult +971 54 332 2846).
Frequently asked questions
How much does an import export licence cost in Dubai in 2026?
A Dubai import export licence costs AED 15,000–30,000 all-in, depending on your business structure and location. Mainland setup ranges AED 15,000–23,000; free-zone setup ranges AED 18,000–30,000. This includes DET commercial licence (AED 3,000–9,500), customs client code registration (AED 500–1,000), documentation and legal setup (AED 8,000–18,000), and optional VAT registration (free with FTA). Contact DBS for a customised quote.
Do I need a customs code for an import export licence?
Yes, a Dubai Customs client code is mandatory for any import or export. You apply via the DET portal after receiving your commercial licence; the General Authority of Customs (GAC) issues a unique 6–8 digit code within 2–3 days. Without it, no shipment will clear customs. Your freight forwarder or customs broker then activates it in the Customs Management System (CMS) for live declarations.
Can a free zone company import and export from Dubai mainland?
Yes, but with conditions. Free-zone operators (e.g. Jebel Ali, DMCC) can import goods duty-deferred and store or re-export them tariff-free. To sell on the mainland, goods must be declared for import, incurring 5% customs duty and 5% VAT on the landed cost. Free-zone setup is ideal for high-volume traders; mainland is simpler for direct local sales.
How long does it take to get an import export licence in Dubai?
Standard processing takes 7–10 working days: DET licence (2–3 days), customs client code (2–3 days), VAT registration (2–3 days), and CMS activation (1–2 days). Expedited 3–5 day options are available at premium cost. DBS manages the full timeline; email inquiry@dubaibusinessservices.com or WhatsApp +971 54 332 2846 to confirm your date.
What documents are required for a Dubai import export licence?
Typical requirements include: valid passport (owner/signatory), trade name approval (DET), office lease or tenancy agreement, bank account details, and a completed DET application form. If you're an LLC, add MOA/AOA and shareholder ID copies. For free zones, include the zone's commercial licence application. VAT requires annual turnover forecast. DBS prepares a full checklist before you apply; contact +971 54 332 2846.
What is the customs duty and VAT rate on imports in Dubai?
UAE imposes a 5% customs duty on the CIF (Cost, Insurance, Freight) value of most goods, with limited duty-free items under GCC trade agreements. VAT at 5% is then applied to (CIF + Duty). Both are collected at customs clearance. Exports to VAT-registered buyers outside the UAE are zero-rated for VAT. Your customs broker calculates final duty and VAT; DBS or your accountant reconciles VAT monthly with the Federal Tax Authority.
Is VAT registration mandatory for an import export business in Dubai?
VAT registration is compulsory once your annual turnover exceeds AED 375,000. You apply online with the Federal Tax Authority (FTA); registration is free and takes 2–3 days. If you're below the threshold, registration is optional but recommended for input VAT recovery. VAT is due monthly; late payment incurs 5% + interest penalties. DBS ensures your FTA account is linked to your customs profile for seamless compliance.
Get expert help in 20 minutes
Need clarity on your Dubai setup? Talk to DBS Documents Clearing LLC — 80,000+ entrepreneurs served since 2009. WhatsApp +971 54 332 2846 or email inquiry@dubaibusinessservices.com for a free 20-minute scoping call.