Customs on Courier Shipments to the UAE in 2026: Dubai's AED 1,000 Duty Exemption, Exclusions, Returns and Business Imports

Goods and products valued at up to AED 1,000 are exempt from customs duty under Dubai Customs Notice 16/2026, which took effect on 3 August 2026 and amends the cross-border e-commerce notice 15/2021. Tobacco, e-smoking products, nicotine liquids, alcohol and alcohol-containing food preparations are excluded. Above AED 1,000, the normal 5% duty on CIF value applies. This page explains what the notice says, what it leaves out, and how a business that ships by courier should handle it.

How much customs do you pay on a courier shipment to Dubai?

For a shipment inside the notice, nothing in duty up to AED 1,000. Above that, the standard rate applies: Dubai Customs publishes 5% of CIF value, with 50% on alcohol and 100% on cigarettes and tobacco.

The notice text is on the Dubai Customs site. Anything outside the table, including how the value is measured for a parcel, is not published in that notice. The older notice 15/2021 is the base text; it is not summarised here.

Who can use the AED 1,000 exemption?

The notice is titled customs procedures for cross-border e-commerce. It says companies wishing to benefit from its provisions must bring their operations into compliance, and Client Happiness Management is responsible for registering companies or adding their activities to the customer registration system and enrolling them on the platform. In plain terms, the exemption is tied to Dubai Customs' e-commerce platform and to enrolled companies, not to every parcel a courier carries.

So there are two different cases:

• A consumer buys from an overseas web shop. The notice does not say whether the shop, its courier or the buyer must be the registered company, so ask the courier how it clears these parcels.
• You, a UAE seller, import stock by courier. A box of 200 units for resale is a commercial import. The notice does not say commercial stock qualifies. Use your customs business code and a declaration, and ask your broker whether the exemption applies to your shipment. See how to get a Dubai importer code.

Whether the AED 1,000 is measured per parcel, per shipment or per line is not stated in the notice. Ask in writing before you split a consignment into smaller boxes, because splitting to stay under a threshold can create a problem of its own.

What does a courier do with your shipment at customs?

Dubai Customs says a declaration needs an invoice, a packing list, a certificate of origin and a permit from any restricting entity, and that processing is listed at 2 working hours. A courier usually files on your behalf. Under the guide, a company with a code, or a clearing and forwarding agent with a code and the owner's authorisation, can clear cargo. Courier handling fees, delivery charges and cash-on-delivery terms are the courier's own and are not published by customs. For the courier side of selling, see COD and courier charges in the UAE.

Mistakes at this stage cost money. Dubai lists a AED 500 fine for a wrong declaration, and a AED 500 fine for a wrong HS code with no duty loss. Describe goods precisely on the commercial invoice and give the HS code.

Is VAT charged on courier parcels under AED 1,000?

The notice is about customs duty. It does not say whether import VAT is charged on goods under the threshold. The FTA's importer guide says import VAT is calculated on the value of goods including any duty and that non-registered importers pay before clearing. The standard UAE VAT rate is 5%. Whether a specific parcel under AED 1,000 is charged VAT is something to confirm with the FTA or your courier before you promise a customer "no extra charges". See UAE VAT registration for sellers.

Worked example: three parcels

Illustrative, using the published AED 1,000 exemption and 5% duty. Values are CIF and invented for the example.

The last row assumes the whole value is charged. The notice speaks of goods valued not exceeding AED 1,000, so treat a value above it as outside the exemption unless Dubai Customs tells you otherwise in writing. Use the customs duty calculator for a fuller landed cost.

What if a customer returns the parcel?

The same notice exempts returned B2C goods via companies from customs duty if duty was proven to have been levied and the goods return within 60 days of their exit. Keep the original declaration and the courier return record. Claims for duty already paid on goods that leave for good follow a different process; see customs duty refund and re-export.

What goes wrong with courier imports?

• Assuming AED 1,000 applies to stock for resale. The notice does not say so.
• Excluded goods in the box. E-cigarette liquids or alcohol-based food products pay duty, whatever the value.
• Wrong or vague descriptions. "Gift" or "samples" on an invoice for goods you resell invites fines and delay.
• Documents not filed. Dubai requires declaration documents within 30 days of processing, with a late fee of AED 5 a day up to 106 days.
• Product approvals missing. Duty is one gate; product approval is another. See import documents required in Dubai.

FAQ

What is the customs duty limit for courier parcels in Dubai? Dubai Customs Notice 16/2026 exempts goods and products valued up to AED 1,000 from customs duty, effective 3 August 2026. The exemption sits in the cross-border e-commerce procedures and excludes tobacco, e-smoking items, nicotine liquids, alcohol and alcohol-containing food preparations.

Do I pay duty on parcels over AED 1,000? Above the exemption, the normal Dubai rate applies: 5% of CIF value for most goods, 50% on alcohol and 100% on cigarettes and tobacco. The notice gives no partial exemption for the first AED 1,000 of a larger parcel.

Does the AED 1,000 rule apply in Sharjah and Abu Dhabi? The notice is issued by Dubai Customs and is described as Dubai's. Other emirates run their own customs authorities and this page does not state their thresholds. Ask the authority or courier that clears your goods before relying on the figure.

Can a business use courier shipments for stock? You can clear goods by courier with a customs business code and a declaration, but the AED 1,000 notice is framed around cross-border e-commerce and enrolled companies. Whether it covers commercial stock is not stated, so confirm it before you plan costs.

Are returned goods exempt from duty? Returned B2C goods are exempt if duty was proven paid and they return within 60 days from the date of exit, per the notice. Keep the original declaration and courier records as proof.

Was the courier threshold different before? Notice 16/2026 rewrites Article 4, the customs duty article, of notice 15/2021 from 3 August 2026. The notice does not list the old figure, so do not quote an earlier number to customers. Check the date on any figure you see in older articles.

What to do next

Ask your courier or broker three things in writing, and note the date you asked: whether your shipment type qualifies for the AED 1,000 exemption, how VAT is handled, and who files the declaration. Then price your landed cost with the customs duty calculator. When stock is ready to sell, Blooprint manages Amazon.ae account management and noon account management for brands. Broader setup help is in how to start an online business in Dubai.