- Each emirate runs its own customs. Dubai uses Mirsal 2, while Abu Dhabi and Sharjah have their own systems, so pick a broker that clears where your goods land.
- The importer needs a trade licence and a customs client code. In Dubai the code costs AED 120 and takes about a day.
- Free-zone stock pays no duty or VAT until it leaves for a UAE customer. Re-exports to Saudi Arabia pay no UAE duty at all.
- Clear under your own code and link it to your TRN. Then import VAT is reverse-charged instead of paid in cash.
- Regulated goods need an ECAS certificate before they clear. MoIAT's fees total AED 1,720 per certificate.
The UAE is one of the easiest places in the world to clear stock. Most goods pay just 5% duty, and declarations are filed online.
There's one twist. Each emirate runs its own customs, so where your container lands decides which system your broker files in.
Below you'll find how UAE clearance works, what brokers charge in AED, the free zone vs mainland choice and 8 independently researched providers. For broker basics and the Saudi side, see our main list of customs brokers in the Middle East.
Do you need a customs broker in the UAE?
For stock, almost always. Classification, permits and port release take practice, so most sellers hand the job to a broker.
It depends on how your goods arrive:
- Parcels sold to shoppers. Express couriers and DDP lines clear them. Ecommerce goods up to AED 1,000 pay no Dubai duty, though 5% VAT still applies.
- Cartons or containers of stock. The importer needs a trade licence and a customs client code, plus a broker to file.
- No UAE company. A forwarder's importer-of-record or DDP service imports in its own name for you.
Not sure which route fits? Our importer of record guide explains how renting the importer role works.
How does customs clearance work in the UAE?
In Dubai, it all runs through Mirsal 2, Dubai Customs' online declaration system. Abu Dhabi, Sharjah and Ajman use their own systems, but the split between you and your broker is the same:
- 1
You: get a customs client code
In Dubai, apply through Dubai Trade with your trade licence. It takes about a working day.
- 2
You: link the code to your TRN
Do it in EmaraTax before the first container. It takes about 20 working days, and after that import VAT is reverse-charged.
- 3
Broker: file under your code
Send the invoice, packing list and bill of lading before arrival. The broker lodges the declaration and attaches any ECAS or municipality permit.
- 4
Broker: pay and release
Duty, VAT and the declaration fee are paid by e-Dirham. Then the goods truck to your warehouse or 3PL.
The full import process, from trade licence to ECAS, is in our guide to importing to the UAE.
Free zone or mainland: where should your goods clear?
Where the goods land decides when you pay, and how often your broker files. On the mainland, duty and VAT are due the day the container clears, with one declaration.
In a free zone, the goods sit duty-suspended until they leave for a UAE customer. Your broker then files a declaration each time a batch is released, so ask what each release costs before you pick a zone.
Some free zones are also VAT designated zones. Goods moving between them can fall outside UAE VAT if the conditions are met, so ask your broker whether yours qualifies.
The cash-flow side, with a container worked through both routes, is in our importing to the UAE guide. The licence side is in our free zone vs mainland guide.
Which port or airport should you clear at?
Ship to the port closest to where your stock will live. Your broker must be set up for that emirate's customs.
| Entry point | Customs system | Best for |
|---|---|---|
| Jebel Ali, Dubai | Dubai Customs, Mirsal 2 | Dubai, the northern Emirates and GCC re-export, with JAFZA next door |
| Dubai airports | Dubai Customs, Mirsal 2 | Air freight and urgent restocks |
| Khalifa Port, Abu Dhabi | Abu Dhabi Customs | Warehouses in Abu Dhabi and Al Ain |
| Khor Fakkan, Sharjah | Sharjah's own system; check your broker files there | East-coast routes outside the Strait of Hormuz, sometimes cheaper sea rates |
For most ecommerce sellers, that's Jebel Ali. From south China, LCL cargo takes 25–35 days port to port, and about 5–7 weeks from booking to warehouse check-in.
Rates and port choices are in our guide to shipping from China to the UAE.
What does customs clearance cost in the UAE?
The broker's service charge is one line among several. Alliance Shipping lists these Jebel Ali ranges for 2026:
| Line | Typical 2026 amount |
|---|---|
| Broker service charge | AED 300–1,500 per shipment, plus 5% VAT |
| Documentation | AED 200–500 |
| Inspection, if selected | AED 500–1,000 |
| Dubai declaration fee | AED 90 per dutiable import |
| Wrong HS code or declaration | AED 500 penalty |
Duty and VAT are still the bigger numbers. Say a mainland LCL shipment has a CIF value of AED 40,000, with an AED 800 broker fee:
| Line | Calculation | AED |
|---|---|---|
| Customs duty | 5% × CIF | 2,000 |
| Import VAT | 5% × (CIF + duty + fee) | 2,105 |
| Declaration fee | One dutiable import | 90 |
| Broker fee | AED 800 + 5% VAT | 840 |
| Due at clearance, without the reverse charge | 5,035 |
With your code linked to your TRN, the AED 2,105 of import VAT is reverse-charged instead of paid in cash. The VAT on the broker fee is reclaimable too, so the real cost is about AED 2,890, or 7.2% of CIF.
Customs brokers in the UAE
Eight providers in our directory clear goods into the UAE. Most are networks that bundle clearance with freight, so match the type to how you ship:
| Provider type | Examples on this list | Best for |
|---|---|---|
| Regional networks | Aramex, GAC | Brokerage in every GCC country, Jebel Ali and Abu Dhabi |
| Global forwarders | DHL, Kuehne+Nagel, Expeditors | Sellers already shipping with them, compliance-heavy goods |
| Gulf carriers and IOR | NAQEL Express, Starlinks | Clearance plus onward delivery or an importer of record |
| China DDP specialists | Dantful | One landed price from a Chinese factory |
The list isn't ranked. "Best for" is our summary, and the bullet points are what each company says about itself.
NAQEL Express
Best for: E-commerce parcels and B2B freight cleared into KSA by a Saudi AEO carrier
- The company says it is an Authorized Economic Operator (AEO) for Saudi customs
- Bundles clearance with nationwide KSA delivery and claims handling online
Starlinks
Best for: Foreign sellers without a Saudi CR who need an Importer of Record
- The company lists Import of Record as an e-commerce service
- Says it is SFDA approved and ISO certified
Aramex Customs Clearance
Best for: Sellers wanting brokerage in every GCC country under one regional brand
- Wikipedia lists customs clearance among Aramex's core services; operates across 70 countries
Expeditors
Best for: Brands needing compliance-heavy clearance (classification, regulated goods)
- The company says it has 3,000+ customs employees globally
- Strong compliance consulting (HS classification, tradeflow)
Kuehne+Nagel UAE
Best for: Shippers already moving freight with K+N who want clearance bundled
- UAE site lists customs clearance as a value-added service
DHL Global Forwarding (Customs Services)
Best for: Express and freight shipments needing clearance by a global integrator
- DHL says it offers a broad range of customs brokerage services using customs-clearance technology and EDI (global customs page)
- Hiring customs clearance brokers in Riyadh for customs and trade-compliance work (2026 job listings)
- Oct 2024: DHL Supply Chain launched in the UAE via transfer of some operations from DHL Global Forwarding, adding contract logistics
GAC
Best for: Industrial and project cargo needing clearance at Jebel Ali and Saudi ports
- Founded 1956 in Kuwait (Gulf Agency Company), then expanded to Bahrain, Saudi Arabia, Dubai, Abu Dhabi, Oman and Qatar
- GAC says 9,000+ people in 300+ offices worldwide (Abu Dhabi brochure); a Gulf News advertorial says 7,500+ in 50 countries
- UAE offices in Abu Dhabi, Dubai, Fujairah, Sharjah and Ras Al Khaimah; group HQ in Dubai
Dantful International Logistics
Best for: China-origin sellers who want duty and clearance included in one landed price
- Says under DDP it covers Saudi duties and 15% VAT on CIF, and UAE 5% duty plus 5% VAT
- Notes many Alibaba/1688 suppliers do not offer DDP by default
What should you ask a UAE customs broker?
Put the same questions to two or three brokers. Clear written answers are a good sign.
The general questions on fees, liability and duty funding are on our customs brokers hub.
Notes for sellers moving stock on to Saudi Arabia
- You need a broker on each side. Your UAE broker prepares the exit documents, and a Saudi broker re-declares the goods at Al Batha.
- Free-zone stock skips UAE duty. It pays Saudi duty, 15% VAT and SABER at the Saudi border instead.
- Compare the Saudi side. Our list of customs brokers in Saudi Arabia covers FASAH and the Al Batha border.
Notes for Chinese sellers
- Ask for the Mirsal 2 declaration on DDP quotes. A 双清包税 price covers duty and VAT, but the code on the declaration decides who holds the VAT credit.
- Send test reports with the first file. CB or EN reports from your factory often cut ECAS testing from weeks to days. See our ECAS certification guide.
Get customs brokerage quotes for the UAE
Share your shipment once. We'll match you with brokers that clear your category at your port or free zone.
Frequently asked questions
Ask for its broker code and the emirate that licensed it. Each emirate's customs authority licenses the brokers that clear there. Abu Dhabi publishes a directory of clearing agents on TAMM, with each agent's code, tier and rating. A broker licensed in one emirate may use a partner to clear in another.
Sources & further reading
- Customs clearance e-services — Dubai Customs
- Clearing agent directory — Abu Dhabi Customs (TAMM)
- UAE import customs and import VAT in 2026: the customs client — UpperSetup
- What is the Customs Clearance Cost at Jebel Ali Port Dubai? — Alliance Shipping (2026)
- A Complete Guide to Customs Clearance in UAE — Locad
- Jebel Ali Port — DP World
- Customs Broker Dubai Fees 2026: What Sellers Pay — Blooprint (October 2026)
This guide is for general information only and is not legal, tax or financial advice. Rules and fees change — always confirm with the official source or a licensed advisor.
Maya is MiddleEastEcom's lead guide and editor. She researches GCC marketplaces, payments and regulations and turns them into practical playbooks for sellers.
Meet Maya