Import Documents Required in Dubai: A 2026 Checklist for Sellers, From Registration to Record Keeping

For a standard customs declaration in Dubai, Dubai Customs lists four documents: an invoice, a packing list, a certificate of origin and a permit from any restricting authority. Before that, your company needs a customs business code, which takes a trade license copy plus the passport and Emirates ID of an authorised person. Declaration documents must reach customs within 30 days of processing. This checklist is organised by stage and is accurate as of October 2026; it covers Dubai Customs, and other emirates may differ.

Checklist 1: documents to register your company

You do this once, before your first import. See Dubai Customs importer code for fees and steps.

All three rows come from the service guide. Renewal needs only the trade license copy.

Checklist 2: documents for each import declaration

The service guide lists these for a customs declaration:

• [ ] Invoice. From the seller of the goods, showing the price actually paid or to be paid. Customs value is based on CIF, and the principal valuation method is the transaction value. Make the invoice match the payment you made.
• [ ] Packing list. Quantities, weights and packages, matched to the invoice lines.
• [ ] Certificate of origin. The guide lists it among the declaration documents. It is the proof of where goods were made.
• [ ] Permits from restricting entities, where your product needs one.

The guide's declaration list does not name transport documents such as the bill of lading or airway bill. Carriers and brokers normally need them to identify the cargo, so ask your broker for the full list for your shipping channel; the exact set can vary by cargo channel and declaration type.

Checklist 3: product permits and approvals

The permit line is the one that stops shipments. Dubai Customs says certain goods require special approvals or permits from the relevant regulatory authorities, and these must be obtained and submitted with the required documents. The guide does not list which products need which approval. Typical seller categories and where to start:

• [ ] Cosmetics, food, supplements: Dubai Municipality product registration.
• [ ] Electronics and regulated consumer goods: ECAS certificates.
• [ ] Anything marked as printed or visual media: the guide says the Ministry of Information regulates books, CDs and similar items, which are released only after inspection.
• [ ] Alcohol and tobacco: these carry duty of 50% and 100% in the Dubai Customs FAQ and are heavily controlled; this site does not cover them.

If you cannot tell whether your product needs a permit, ask Dubai Customs on 800 1886 before you ship.

Checklist 4: free zone and special cases

All rows are from the Dubai Customs service guide. Details for the refund route are in customs duty refunds and re-export, and free zone movements are in free zone to mainland customs duty.

Checklist 5: tax papers around the declaration

• [ ] VAT registration status. If you are registered, import VAT is accounted for on your VAT return. If you are not, you pay before clearance through the FTA portal. The FTA guide we read is the September 2018 edition.
• [ ] Customs declaration reference. Needed to complete VAT payment for a non-registered importer.
• [ ] E-guarantee from your bank, for a non-registered importer moving goods under duty suspension or between VAT designated zones, equal to the VAT due.

General information, not tax advice; confirm with the Federal Tax Authority. If duty applies, the general rate is 5% of CIF, with 417 goods exempt on an approved schedule.

Checklist 6: after clearance

• [ ] Submit the declaration documents within 30 days of the declaration being processed. A late fee of AED 5 a day applies up to a maximum of 106 days, then further administrative action and fines may follow.
• [ ] Keep all customs declarations and supporting documents. Mainland companies must keep them for five years from processing; free zone companies until the business closes.
• [ ] Prepare for audit. Dubai Customs conducts post-clearance audits of all transactions and can ask for any supporting information.
• [ ] File refund claims only after documents are in. Dubai Customs does not accept a duty or deposit refund claim until document submission is complete.

What are the common document mistakes?

• Invoice value does not match the payment made. Fix: bring the bank proof.
• Invoice, packing list and goods differ in quantity. Fix: have the supplier reissue before shipping.
• Product needs a permit that was not obtained. Fix: get approval before booking freight.
• A wrong HS code. The published fine is AED 500 for a wrong HS code that does not cause a loss of duty, and AED 500 for a wrong declaration.
• Leaving cargo uncleared. Goods can be sold at public auction after three months for general sea cargo and all air cargo, or one month for refrigerated and dangerous cargo.

FAQ

What documents are required to import goods into Dubai? Dubai Customs lists an invoice, a packing list, a certificate of origin and any permit from a restricting authority for a customs declaration. Your company also needs a customs business code. Dubai Customs does not publish a separate registration route for free zone companies, so ask your zone whether it files for you. The guide's list does not name transport documents, but brokers normally ask for the bill of lading or airway bill too.

Do I need a certificate of origin for every import? The Dubai Customs declaration list includes it. Whether a given shipment needs an attested certificate rather than an endorsed invoice depends on the goods and the channel, and the guide we read does not say. Ask your broker before the supplier ships.

What documents do I need to get an importer code? A copy of your trade license, a passport copy of the authorised person and their Emirates ID copy. Renewal needs only the trade license copy. The fees are AED 100 and AED 25, with a AED 20 fee on services of AED 50 or more.

How long do I have to submit customs documents in Dubai? Thirty days from the date the declaration is processed. After that a AED 5 a day late fee applies up to 106 days. Further administrative action and fines may follow if you miss the 106 days.

How long must I keep import records? Mainland companies keep customs declarations and supporting documents for five years from the date of processing. Free zone companies keep them until the closure of their business, according to the Dubai Customs guide.

Do I need documents if a courier delivers the parcel? Couriers file on your behalf but you may still be asked for an invoice and supporting papers. See customs on courier shipments for what applies to small parcels.

Can my broker handle all the documents? A licensed agent with its own customs code and your authorisation in the customs system can file the declaration. You still need to supply accurate invoices and permits. See customs brokers for UAE sellers.

What to do next

Print this checklist, confirm the permit question for your product with the relevant authority, and give your broker the invoice, packing list and HS code before the supplier ships. When stock is cleared and ready to sell, Blooprint, an Amazon SPN verified partner and Amazon Ads Advanced Partner, can handle catalogue and listing optimization on Amazon.ae and noon. Starting from scratch? See how to start an online business in Dubai and importing from China.