Free Zone to Mainland Customs Duty in the UAE: When You Pay, How Much and How to File in 2026

Yes, customs duty is payable when goods leave a UAE free zone for the mainland. The federal authority states that "goods imported from free zones are subject to duty upon exit from those zones". In Dubai the general rate is 5% of the CIF value, and the import declaration from a free zone to the mainland costs AED 70 for dutiable goods. So a free zone license saves you duty only while stock stays inside the zone or leaves the country. Figures are as of October 2026.

When do you pay duty on free zone goods?

Duty is not charged when goods arrive in the free zone. It falls due on the way out to the mainland. That timing is the point of holding stock in a free zone: you can store, repack or re-export goods without paying duty, and pay only on the part you move into the local market. The ICP wording above covers the rule. How it applies to your products depends on your HS code and your free zone's own procedures, so confirm with your zone operator.

Two related rules:

• Re-export. Goods you send onward outside the country do not become a mainland import. Dubai Customs lists a separate re-export route. See customs duty refunds and re-export.
• Selling to mainland customers from a free zone license. A free zone company can have rules on direct mainland sales beyond customs. That is a licensing question, covered in can a free zone company sell in mainland UAE.

How much duty do you pay?

Dubai Customs gives the rate as 5% of the CIF value, except alcohol at 50% and cigarettes, tobacco and manufactured tobacco substitutes at 100%. The common tariff exempts 417 goods on an approved schedule. Your HS code decides which rate applies.

Customs value is CIF: cost, insurance and freight under the GCC common customs law. The service guide does not set out a special valuation rule for goods that are already inside a free zone. Declare the value you paid for the goods, supported by the supplier invoice, and ask your broker how the freight and insurance already paid into the zone are counted.

What does the declaration cost and what do you file?

In Dubai, moving goods from a free zone to the mainland is filed as an import to local from FZ declaration. The published fees are in this table.

All rows come from the Dubai Customs service guide.

The documents listed for a customs declaration are an invoice, a packing list, a certificate of origin and a permit from any restricting authority. Products that need approval, such as cosmetics or food, still need it to clear into the mainland. For the full document list, see import clearance documents for the UAE.

Step by step: moving stock from a free zone to the mainland

1. Hold a customs business code, or use a broker who does. The code is the registration that lets a license holder declare goods from free zones and other channels. See Dubai Customs importer code.
2. Check the receiving party. The goods go to a mainland consignee, or to your own mainland-licensed company. Your free zone license alone may not be enough to hold stock in a mainland warehouse.
3. Prepare the invoice and packing list that show the HS code, quantity and value.
4. File the declaration and pay duty, the declaration fee and the AED 20 fee.
5. Settle VAT. For a VAT-registered mainland importer, import VAT goes through the VAT return. The treatment of designated zones is in VAT designated zones.
6. Submit your supporting documents to customs within 30 days of the declaration, or pay a AED 5 per day late fee.
7. Keep records. Free zone companies must keep declaration records until the business closes, and mainland companies for five years.

Worked example: moving one batch to a mainland warehouse

Illustrative only; the goods and values are invented, the rate and fees are the published ones.

The VAT base uses the FTA rule that import VAT is calculated on the goods value inclusive of customs duty. The 5% VAT rate is the standard rate. Warehouse, transport and broker fees are extra and are not published by customs. If you move stock in several small batches, each batch is its own declaration with its own AED 70 or AED 80 fee, so fewer, larger moves cost less in fees.

What goes wrong when moving free zone stock?

• Selling mainland without clearing. Goods that reach mainland customers without a declaration are the main exposure. The Dubai Customs fine table lists a "free zone non-re-export penalty" of 10% of the CIF value. The guide does not explain which cases it covers, so ask Dubai Customs before relying on it.
• Wrong HS code. A published AED 500 fine applies for a wrong HS code that does not cause a loss of duty.
• Free zone and customs systems differ. Free zones in other emirates have their own customs authorities. This guide covers Dubai Customs fees. Check the authority for your port.
• Audit. Dubai Customs audits all of a customer's transactions after clearance.
• Marketplace fulfilment. If the Amazon.ae or noon warehouse you ship to is on the mainland, the stock needs an import to local declaration before it moves. Ask the marketplace where the receiving warehouse sits.

General information, not legal or tax advice. For your own case, call Dubai Customs on 800 1886.

FAQ

Is there customs duty from a free zone to the mainland in the UAE? Yes. The federal authority states goods imported from free zones are subject to duty upon exit from those zones. In Dubai the general rate is 5% of CIF value, with a declaration fee on top.

How do I move goods from a free zone to the mainland in Dubai? File an import to local from free zone declaration through Dubai Customs using your customs business code or a broker's. Provide the invoice, packing list, certificate of origin and any permit, pay duty and fees, and submit your documents within 30 days.

Do I pay VAT as well as duty when stock leaves a free zone? Import VAT is calculated on the goods value including customs duty. Whether VAT applies to your movement depends on whether the zone is a VAT designated zone and your registration. See the designated zones page and confirm with the FTA.

What does the free zone to mainland declaration cost? Dubai Customs lists AED 70 for dutiable goods and AED 80 for non-dutiable goods, plus AED 20 Knowledge and Innovation fee. Duty and VAT are separate and depend on the goods value and HS code.

Can I store goods in a free zone without paying duty? Duty falls due on exit to the mainland according to the ICP wording, so goods held inside the zone do not trigger it. Your zone operator sets storage terms and costs, and these are not published by customs.

Can a free zone company sell to UAE customers directly? That is a licensing and operating rule rather than a customs one. Read can a free zone company sell in mainland UAE, and check what your zone allows before you list on a marketplace.

Is duty paid twice if goods came into the GCC through another country first? The GCC rule is single collection at the first point of entry. How that works for a free zone stock transfer is not set out in the pages we read. See GCC customs union and single duty and ask your broker.

What to do next

Ask your free zone operator for its mainland transfer procedure, get your HS codes confirmed, and cost a trial move using the table above. When mainland stock is ready to sell, Blooprint, an Amazon SPN verified partner and Amazon Ads Advanced Partner, runs noon account management and Amazon.ae account management. More setup guides are in how to start an online business in Dubai.