UAE Customs Declaration
A UAE customs declaration — the Gulf equivalent of a Bill of Entry — is the electronic declaration lodged through the emirate's customs system (Mirsal 2 in Dubai) to move goods across the UAE border or between the customs territory and a free zone. It declares the HS classification, value and origin, and assesses the applicable customs duty and VAT.
Declarations come in several types reflecting the movement: import for local (home consumption, duty and VAT due), import to a free zone (suspended), export, re-export, transit and temporary admission. Choosing the correct declaration type is what determines whether — and how much — duty and VAT apply.
The declaration type is the single most consequential choice in UAE clearance: the same goods can be duty-and-VAT-free (into a free zone), fully taxed (import for local), or refundable (re-export) depending on how they are declared. Getting the type, HS code and value right is the core of UAE customs compliance.
What are the main UAE declaration types?
Import for local, import to free zone, export, re-export, transit and temporary admission.
What duty applies on a UAE import?
The GCC common customs tariff — generally 5% of the CIF value — plus 5% VAT, unless an exemption or free-zone/suspension arrangement applies.