How to Import From China to Dubai in 2026: Importer Code, Duty, VAT, Documents and a Worked AED Example

To import from China to Dubai as a company you need a Dubai Customs business code, a commercial invoice and packing list, and you pay 5% customs duty on the CIF value for most goods, plus VAT on the value including duty. Import VAT is calculated on the goods value inclusive of any customs duty and excise tax. As of October 2026, none of the official pages we checked give China a different rate. This page walks through the steps, costs and a worked example, and says where official figures stop.

What do you need before you order from a Chinese supplier?

Three things, in this order:

1. A trade license that allows trading in your product. The activity on the license should match what you import. See what license you need to sell online in the UAE.
2. A Dubai Customs business code, if your company will be the importer of record. Dubai Customs lists AED 100 and one working day for registration. The steps are in Dubai Customs importer code.
3. A VAT position. If you are VAT-registered, import VAT on a mainland import is paid when you file your VAT return. A non-registered importer pays before the goods are cleared. The FTA guide we read is the September 2018 edition, so confirm the current process on the FTA portal.

Check product rules before you pay a deposit. Dubai Customs lists "permit from restriction entities" among the declaration documents, so goods that need a permit cannot clear without it. Cosmetics, food, electronics with radio parts, and supplements are the usual cases; see Dubai Municipality product registration and ECAS certificates.

How does the import process work, step by step?

1. Agree the sale terms. Whether your supplier quotes EXW, FOB or CIF decides who pays freight and insurance, and customs value includes both (see the next section).
2. Get supplier documents. A commercial invoice, packing list, and certificate of origin where required (see import clearance documents).
3. Book the shipment by sea or air, or by courier for small parcels (see courier shipments and customs).
4. File the customs declaration. The declaration is submitted through the Dubai Customs channels using your code or your broker's authorised filing. Dubai Customs lists a processing time of two working hours.
5. Pay duty and the declaration fee. Duty is collected at the first point of entry into the customs union.
6. Settle import VAT as above, then collect the goods.
7. Submit the supporting documents to customs within 30 days of the declaration being processed.

Many sellers hand steps 4 to 7 to a broker. See how to choose a customs broker in the UAE.

How much customs duty do you pay on goods from China?

The Dubai Customs FAQ gives the rate as 5% of the CIF value, except alcohol at 50% and cigarettes, tobacco and manufactured tobacco substitutes at 100%. The federal authority says the common tariff is 5% on foreign goods imported from outside the union, with 417 goods exempt on an approved schedule.

CIF means cost, insurance and freight. Dubai Customs states the customs value for goods imported to Dubai is based on CIF under the GCC common customs law. So the freight you pay to bring the goods to Dubai is part of the dutiable value even if it is on a separate invoice. The principal valuation method is the transaction value, meaning the price actually paid or to be paid. If customs doubts the declared value it may ask for more evidence and can reject the value.

For the calculation in detail, see how customs duty is calculated in the UAE.

How much does import VAT add?

Import VAT is calculated on the goods value inclusive of any customs duty and excise tax. The UAE standard VAT rate is 5%. A VAT-registered business accounts for import VAT on its VAT return; a non-registered importer pays it before the goods clear. Whether and how much you can recover depends on your own VAT position. General information, not tax advice: confirm with the Federal Tax Authority or a registered tax agent. Goods going into a VAT designated zone follow a different path; see VAT designated zones for free zone sellers.

Worked example: AED 20,000 of stock from China

Illustrative only. It uses the published 5% duty rate, the published declaration fee and VAT calculated on value including duty. The inputs are invented; the method is the one the authorities describe.

The fee lines come from the Dubai Customs fee table. Broker fees, port and terminal charges, inland transport and any permit fees are extra and not in the table because they are not published by customs. A VAT-registered importer does not pay the AED 1,050 at clearance; the FTA guide says registered importers pay the VAT due when filing the VAT return. Either way, the AED 1,000 duty and AED 90 in fees stay in your landed cost.

What can go wrong?

• Value questions. If the invoice looks too low, customs can ask for proof of what was paid and reject the declared value. Keep bank transfer proof and the supplier's invoice.
• Late documents. After 30 days, a late fee of AED 5 a day applies up to 106 days, and further action follows after that.
• Uncleared cargo. Goods left in port can be auctioned after the permitted storage period: three months for general sea cargo and all air cargo, one month for refrigerated and dangerous cargo.
• Audit. Dubai Customs runs post-clearance audits on all of a customer's transactions, and mainland companies must keep declarations and supporting documents for five years.
• Wrong destination. Stock landing in a free zone follows different steps when it moves to the mainland. See free zone to mainland customs duty.

What is not published?

We did not find, on Dubai Customs, ICP or FTA pages, any China-specific duty rate, any shipping time or freight cost, or a published list of products that need permits beyond the general rule. Do not rely on a supplier's or forwarder's claim of "zero duty from China" without the HS code and a written confirmation from your broker. Freight rates and transit times come from carriers, not authorities. For a ruling on your own shipment, call Dubai Customs on 800 1886. For sourcing in person, see the Dragon Mart sourcing guide.

FAQ

Do I need a license to import from China to Dubai? Yes. Import declarations are filed by a company that holds a Dubai Customs business code, and registering needs a trade license copy. A licensed clearing agent can file for you with your authorisation, but the goods are still declared for your company.

How much duty do I pay on Chinese goods in Dubai? Dubai Customs publishes 5% of CIF value for most goods, with 50% on alcohol and 100% on tobacco products. The rates come from the Dubai Customs FAQ. The federal authority lists 417 goods exempt on an approved schedule. Your HS code decides which applies.

Is VAT charged on top of customs duty? Yes. The FTA guide says import VAT is calculated on the goods value inclusive of customs duty and excise tax. VAT-registered importers account for it on their VAT return; non-registered importers pay before clearance.

How long does customs clearance take in Dubai? Dubai Customs lists two working hours to process a declaration. That is the declaration only. Shipping time, port handling, inspection and permits are separate and not published as a single figure, so ask your broker for a realistic date.

Can I import samples from China first? Yes, but samples are still goods. Duty and VAT apply unless the shipment qualifies for an exemption, and the courier rules differ. Read customs on courier shipments in the UAE before you order samples to a company address.

Who pays customs duty, me or the supplier? The importer of record pays. Your sale terms with the supplier decide who pays freight and insurance, and because customs value includes both, they raise the dutiable value whoever pays them. Agree terms in writing before you order.

What if my product needs approval? Dubai Customs lists a permit from the restricting authority among the declaration documents. Without the permit the goods cannot clear. Get product approval before you ship, not after the goods arrive.

What to do next

Register your code, ask your supplier for the HS code and invoice terms, and get a broker quote for a trial shipment. When the stock clears, Blooprint, an Amazon SPN verified partner and Amazon Ads Advanced Partner, can run your Amazon.ae account management and noon account management. More setup guides are in how to start an online business in Dubai.