Import and Export License in Dubai 2026: Cost, Requirements & Process

Dubai is one of the world’s major trading and logistics hubs, connecting businesses across Asia, Europe, Africa and the Middle East.

Its ports, airports, road networks, logistics facilities and access to regional markets make Dubai an attractive location for entrepreneurs planning to establish an import and export business in Dubai.

However, importing or exporting goods involves more than simply obtaining a business license. Companies need to choose the correct trading activities, obtain an appropriate commercial license, register with Dubai Customs, obtain a customs code and comply with customs documentation and product-specific regulations.

This guide explains how to obtain an import and export license in Dubai in 2026, including business setup requirements, costs, customs registration, documents and the import/export process.

What Is an Import and Export License in Dubai?

An import and export business generally operates under an appropriate commercial or trading license that covers the products the company intends to trade.

There is not necessarily one standalone license called an “import-export license” suitable for every type of product.

Instead, the business must first identify the products it intends to buy, sell, import, export or distribute and obtain the appropriate licensed activities.

Depending on the business model, these can include:

Specific product trading
General trading
Wholesale trading
Distribution
Import and re-export
E-commerce trading
Industrial products
Food products
Electronics
Auto parts
Building materials
Textiles
Machinery
Other approved goods

Once the company has the appropriate trade license, it generally needs to register with Dubai Customs before carrying out customs transactions.

Why Start an Import and Export Business in Dubai?

Dubai provides several advantages for international trading companies.

Strategic Global Location

Dubai’s position between major Asian, European and African markets can support regional and international supply chains.

Advanced Logistics Infrastructure

Businesses have access to major ports, airports, highways, warehouses and logistics facilities.

Access to Regional Markets

Dubai can serve as a base for companies trading with customers across:

UAE
GCC
Middle East
Africa
South Asia
Europe
International markets

Mainland and Free-Zone Options

Entrepreneurs can establish trading businesses either in Dubai mainland or in an appropriate free zone.

Wide Range of Trading Activities

Dubai provides commercial licensing options for numerous product categories.

Re-Export Opportunities

Dubai’s position as a logistics and distribution hub can be suitable for businesses importing goods and subsequently re-exporting them to other countries.

Who Issues an Import and Export Business License in Dubai?

For a Dubai mainland company, business registration and licensing are managed through the Dubai Department of Economy and Tourism (DET).

Dubai’s official Invest in Dubai platform currently lists:

Commercial licenses
Industrial licenses
Professional licenses
Other specialised license options

Trading and general trading businesses generally fall within commercial licensing.

For free-zone businesses, the relevant free-zone authority handles the company license.

Dubai Mainland vs Free Zone for Import and Export

Choosing the right jurisdiction is important.

Dubai Mainland Trading Company

A mainland company can be suitable for businesses intending to trade directly within the UAE market as well as internationally, subject to the approved business activities and applicable regulations.

Mainland setups can be particularly useful for businesses that:

Sell directly to UAE customers
Supply retailers
Operate a showroom
Need local distribution
Trade with companies throughout the UAE
Require wider mainland commercial operations

Dubai Free Zone Trading Company

A free-zone setup may suit businesses focused on:

International trading
Warehousing
Logistics
Re-export
B2B activities
Regional distribution

However, free-zone companies must follow the applicable rules when goods move from a free zone into the UAE mainland.

Do not assume that every free-zone shipment is automatically exempt from customs duties.

Customs treatment depends on the movement of goods, destination, origin, customs regime and applicable legislation.

How to Get an Import and Export License in Dubai

The process involves several stages.

Step 1: Choose the Products You Want to Trade

Before applying for a company license, determine exactly what you intend to import or export.

Examples include:

Electronics
Mobile accessories
Auto spare parts
Clothing
Textiles
Furniture
Food products
Cosmetics
Machinery
Construction materials
Industrial equipment
Perfumes
Consumer products

This matters because different goods may require different business activities and regulatory approvals.

Step 2: Choose the Correct Business Activity

Your trade license should accurately cover the products you intend to trade.

Dubai’s official Invest in Dubai portal allows entrepreneurs to search available business activities before company formation.

Avoid selecting an unrelated activity simply because the package appears cheaper.

Incorrect licensing can create problems during customs registration, banking, supplier onboarding or product clearance.

Step 3: Choose Mainland or Free Zone

Compare both structures based on:

Target customers
Products
Warehousing requirements
UAE mainland sales
Import volume
Re-export model
Visa requirements
Office requirements
Logistics
Budget

The cheapest company license is not necessarily the best import/export setup.

Step 4: Select Your Legal Structure

Depending on the jurisdiction and ownership structure, the business can take different legal forms.

For mainland businesses, structures can include options such as:

Limited Liability Company
One-person LLC
Branch company
Other eligible structures

The appropriate structure depends on shareholders, activity and operational requirements.

Step 5: Reserve Your Trade Name

Choose a suitable company name and complete the applicable trade-name reservation process.

Prepare several alternative names in case your first choice is unavailable.

Step 6: Obtain Initial and External Approvals

Certain trading activities can require additional approval before licensing.

This is particularly relevant for regulated products such as:

Food
Pharmaceuticals
Medical devices
Cosmetics
Chemicals
Telecommunications equipment
Certain electronics
Agricultural products
Other restricted goods

Never assume that a commercial license alone authorises the import of every product.

Step 7: Obtain the Business License

Once the company formation requirements are completed, obtain the appropriate commercial or trading license.

Your license should include the relevant approved product activities.

Step 8: Register the Business with Dubai Customs

After obtaining the trade license, businesses intending to transact through Dubai Customs generally need to register with Customs.

Dubai Customs currently requires:

Trade license copy
Passport copy of the authorised person
Emirates ID copy

The current Dubai Customs business-registration fee is:

AED 100

plus

AED 20 Knowledge and Innovation fees

Dubai Customs currently lists the completion time as 1 working day.

Once the registration is completed, the business receives its customs registration information and customs code.

What Is a Dubai Customs Code?

A customs code identifies a business registered to conduct customs transactions with Dubai Customs.

It is an important requirement for companies importing, exporting and clearing goods through Dubai.

The customs code is separate from the company’s business license.

A company therefore generally needs:

The appropriate trade license
Dubai Customs business registration
A valid customs code
The appropriate product documentation and approvals

Documents Required for Dubai Customs Registration

According to the current Dubai Customs registration service, the core documents include:

Trade license copy
Authorised person’s passport copy
Emirates ID copy

Additional information or documentation can be required depending on the company and transaction.

How to Import Goods into Dubai

Once the company is properly licensed and registered with Customs, goods can be imported according to the applicable customs procedures.

The broad process generally involves:

Step 1: Arrange the Shipment

Purchase the products from the overseas supplier and arrange transport by:

Sea freight
Air freight
Land transport
Courier

Step 2: Prepare Commercial Documentation

Important shipment documents can include:

Commercial invoice
Packing list
Certificate of Origin
Bill of Lading or Air Waybill
Product permit where required
Other product-specific documents

Step 3: Determine the Correct HS Code

Every product should be classified using the appropriate HS Code.

The HS code affects matters such as:

Customs classification
Duty treatment
Restrictions
Documentation
Product approvals

Dubai Customs provides its Al Munasiq HS Code classification and search platform to assist traders in identifying commodity classifications.

12-Digit HS Codes in Dubai in 2026

Businesses should pay particular attention to the updated GCC customs classification requirements.

Dubai Customs has introduced a phased transition to 12-digit HS Codes.

As of the current 2026 implementation phase, the 12-digit code requirement has expanded to additional trade flows, including imports from the rest of the world.

Import/export companies should therefore confirm the correct current HS classification before submitting customs declarations.

Using the wrong HS code can result in:

Clearance delays
Incorrect duties
Declaration amendments
Compliance problems

Step 4: Submit the Customs Declaration

Dubai Customs provides customs declarations for different movements of goods, including:

Import
Export
Transit
Transfer
Temporary admission

The appropriate declaration depends on how the goods are entering, leaving or moving through Dubai.

Step 5: Pay Applicable Customs Charges

Customs duties and other applicable charges depend on factors including:

Product
Origin
Customs classification
Trade agreement
Customs regime
Destination
Applicable exemptions

Avoid assuming that all imports into Dubai are duty-free.

The customs treatment should be checked for the exact goods.

Step 6: Obtain Product-Specific Clearance

Restricted products can require additional permits or approvals from the relevant authority.

Step 7: Release and Deliver the Cargo

Once documentation, payment, inspection and approvals are completed, the cargo can be released for delivery.

Documents Required to Import Goods into Dubai

Dubai Customs currently lists key documents for customs declarations including:

Commercial invoice
Packing list
Certificate of Origin
Permit from restriction entities where applicable

Other documents may be required depending on the shipment method and product.

For sea cargo, this can also include a Bill of Lading.

For air cargo, an Air Waybill may apply.

How to Export Goods from Dubai

The export process depends on whether the goods are:

Locally produced
Previously imported
Re-exported
Temporarily exported

The business generally needs the appropriate license, customs registration and shipment documentation.

Common documentation can include:

Commercial invoice
Packing list
Certificate of Origin where applicable
Export declaration
Transport documentation
Product approvals where required

What Is Re-Export in Dubai?

Re-export generally refers to goods brought into the UAE or a customs jurisdiction and subsequently exported to another destination.

Dubai is widely used as a regional distribution and re-export hub because of its logistics infrastructure.

A re-export business should carefully plan:

Warehousing
Customs regime
Documentation
Product origin
Destination country requirements
Duty treatment
Logistics

What Is Temporary Import or Temporary Admission?

Certain goods may enter Dubai temporarily rather than being permanently imported.

This can apply in scenarios such as:

Exhibitions
Events
Demonstrations
Temporary projects
Equipment use
Repairs
Other eligible purposes

Dubai Customs provides a Temporary Admission declaration regime.

The exact conditions depend on the shipment and customs requirements.

Restricted and Prohibited Goods in Dubai

Not every product can be freely imported or exported.

Certain goods can be:

Restricted
Controlled
Subject to permits
Prohibited

Restricted items require clearance from the appropriate authority.

Examples can include certain:

Medicines
Medical products
Food products
Chemicals
Telecommunications equipment
Agricultural goods
Animals and plants
Weapons
Hazardous materials
Other regulated products

Always check the current restrictions before purchasing or shipping products.

Import and Export License Cost in Dubai 2026

There is no single fixed all-inclusive cost for an import/export company.

The total import export license cost in Dubai depends on:

Mainland or free zone
Specific product activities
General trading vs specialised trading
Legal structure
Shareholders
Office
Warehouse
Number of visas
External approvals
Customs registration
Establishment procedures

Your total budget should therefore consider both company formation and operational costs.

Customs Registration Cost in Dubai

Dubai Customs currently lists the business-registration charge as:

AED 100 + AED 20 Knowledge and Innovation fees

This is the Customs registration component only.

It should not be confused with the cost of the commercial license or complete company setup.

Customs Declaration Fees in Dubai

Dubai Customs currently publishes customs declaration fees according to transaction type and shipping channel.

The listed ranges include approximately:

Import declarations: AED 15–100
Export declarations: AED 15–100
Transit: AED 15–80
Transfer: AED 80
Temporary Admission: AED 100

Additional applicable charges may apply.

Do Import and Export Companies Pay Customs Duty in Dubai?

Potentially, yes.

The actual customs-duty treatment depends on:

Product classification
Country of origin
Customs regime
Free-zone or mainland movement
Applicable trade agreements
Exemptions
Destination

Therefore, descriptions such as “Dubai import-export companies are tax-free” or “free-zone companies never pay customs duty” should be avoided.

A company may have customs, VAT and Corporate Tax obligations depending on its circumstances.

VAT for Import and Export Businesses in Dubai

Import/export businesses should also consider UAE VAT.

The tax treatment of:

Imports
Exports
Local sales
Re-exports
Designated-zone transactions

depends on the individual transaction and applicable UAE VAT rules.

Businesses exceeding the relevant VAT registration thresholds must comply with applicable registration and filing requirements.

Professional tax advice is recommended for companies conducting cross-border trade.

Corporate Tax for Import and Export Companies

Import/export businesses can also fall within the UAE Corporate Tax framework.

Tax treatment differs depending on:

Mainland vs free zone
Taxable income
Qualifying Free Zone Person status
Transaction type
Related-party transactions
International operations

A business license and customs code do not remove Corporate Tax compliance obligations.

Is a General Trading License Better for Import and Export?

It depends on the number and type of products you intend to trade.

Specific Trading License

Can be suitable if you plan to trade only a defined product category.

Advantages can include:

Clear business scope
Potentially simpler setup
Focused activity list

General Trading License

May be more suitable when the company intends to trade multiple unrelated categories of eligible goods.

However, general trading does not mean that every product is automatically permitted.

Regulated or restricted goods can still require additional approvals.

Do You Need a Warehouse for an Import Export Business?

Not always.

Your warehouse requirement depends on your business model.

You may not need your own warehouse if:

Goods are shipped directly
A third-party logistics provider stores the goods
You use fulfilment services
Your business operates primarily as a trader or intermediary

A warehouse may be useful if you:

Maintain significant inventory
Repackage goods
Operate wholesale distribution
Need temperature-controlled storage
Run high-volume import operations

Specialised customs warehouses have separate requirements and licensing.

Customs Warehouse License in Dubai

Businesses requiring a specialised customs warehouse should understand that this is separate from a normal trading license.

Dubai Customs currently lists:

Private Customs Warehouse License: AED 25,000

Public Customs Warehouse License: AED 150,000

Guarantee and other requirements also apply.

This type of facility is primarily relevant to businesses that need to store goods under Customs supervision without immediately paying applicable customs duty.

How Long Does It Take to Get a Dubai Customs Code?

Dubai Customs currently states a service completion time of 1 working day for business registration.

This timeframe relates specifically to customs business registration once the required documents and application are submitted.

The overall process of establishing an import/export company can take longer because you must first complete the business licensing and any applicable approval procedures.

Can Foreigners Start an Import Export Business in Dubai?

Yes.

Foreign investors can establish Dubai trading companies, subject to the business activity and legal-structure requirements.

Dubai’s official Invest in Dubai platform confirms that 100% foreign ownership is available across many mainland sectors.

The specific ownership requirements should be checked for the selected business activity.

Can I Import Goods from China to Dubai?

Yes, provided your company has the appropriate licensed activities, customs registration and required product approvals.

The same principle applies to imports from countries such as:

India
USA
UK
Turkey
Germany
Japan
South Korea
Other international markets

The goods must comply with applicable UAE customs and regulatory requirements.

Can a Dubai Company Export to Saudi Arabia and Other GCC Countries?

Dubai businesses can trade with GCC and international markets subject to:

UAE export requirements
Destination-country import requirements
Customs documentation
Product standards
Certificates of Origin
Trade agreements
HS classification

Businesses trading with GCC countries should pay close attention to the current 12-digit HS classification requirements.

Import Export Business Setup Checklist

Before starting, confirm that you have addressed:

Product selection
Business activity
Mainland or free-zone jurisdiction
Company structure
Trade name
Commercial license
Product-specific approvals
Customs registration
Customs code
HS codes
Supplier contracts
Logistics arrangements
Warehousing
Customs documentation
VAT
Corporate Tax
Banking
Insurance

Common Mistakes Import Export Companies Should Avoid

Choosing the Wrong Trading Activity

Make sure your license covers the goods you actually trade.

Shipping Before Checking Product Restrictions

Confirm approvals before purchasing regulated goods.

Using the Wrong HS Code

Incorrect classification can cause delays and compliance issues.

Assuming Free Zone Means Zero Customs Duty Everywhere

Customs treatment depends on how and where goods move.

Ignoring Documentation

Invoices, packing lists, origin documents and permits should be accurate.

Underestimating Logistics Costs

Include:

Freight
Insurance
Port charges
Customs
Storage
Handling
Delivery

when calculating product margins.

Ignoring Tax Compliance

Import/export businesses should plan for VAT and Corporate Tax from the beginning.

Start Your Import and Export Business in Dubai in 2026

Dubai offers significant opportunities for entrepreneurs looking to enter regional and international trade.

However, a successful import export business setup in Dubai requires more than a commercial license.

Businesses need to:

Select the correct trading activities
Establish the company
Obtain the appropriate commercial license
Register with Dubai Customs
Obtain a customs code
Classify products correctly
Secure permits for regulated products
Complete customs declarations
Comply with tax and customs requirements

Professional business setup assistance can help you select the right license and jurisdiction and complete your company formation and customs registration correctly.

Planning to start an import and export company in Dubai? Contact our business setup consultants today for guidance on trading licenses, customs registration, business activities and company formation.

International Trade in Dubai

Dubai is located between Asia and Europe. Its geographic location forms a bridge between the East and the West. Dubai has become an international trade hub. The airline and shipping network is also very strong, providing strength to international trade. Import and export is an integral part of international trade which can be done with the help of an import and export license.

What is Export and Import?

There are two components of International trade which are export and import. Export means a resident or a resident company of a country sells products to a foreign country. On the other hand, import means a resident or a resident company purchases products from a foreign country.

Requirements for Import and Export in Dubai:

For a company willing to export or import its products or services, the first requirement is that of a trade license. A company having a general trade license can import or export all general items. A company with an electronic trade license can import or export only electronic items.

This license is issued in the mainland by the DED and in the Free Zones by respective authorities by fulfilling the following procedures:

Setting the legal structure
Designing business activity
Selecting the trade name
Deciding on the location
Applying for the license
Getting the initial approval certificate
Preparing the MoA

A company with a trade license can perform export-import activity either outside the country borders or among the emirates or even between the mainland and Free Zones.

Free Zone companies can export to the land or other Free Zones with the help of a courier service company or a business agent. The Free Zone companies are exempted from payment of customs duty.

After getting an export-import license, the next step is to get the Import- Export Code.

Import-Export Code:

The companies willing to do import or export have to firstly get registered with the Customs office in Dubai. The Customs office issues the Import-Export code for the same. The goods have to pass through the customs office. There are few restricted items for which special approval is required

Requirements for getting Export Code:

Firstly, the company needs to get approval from the Ministry to trade goods outside the country borders or among the Free Zones.
Next, the company has to submit the documents at the customs office and pay the registration fee. The customs issues a Declaration Certificate.
Export Declaration Certificate or Instructions of the Declaration of Goods Application (IDG) is mandatory at the customs point of entry at the airport.
For restricted goods, approval from competent agencies is required.
A sales invoice has to be prepared to describe the good’s quality, quantity, value,
It is addressed to the company to which goods are exported.

The goods which are required to be exported for a short period of time and returned in the same condition comes under Temporary Export. For instance, for maintenance, repair, display in exhibitions, use in projects, etc.

In the case of Temporary Export, the requirements to be fulfilled are the same as that of ordinary export. In addition, there are some more requirements:

the inspection of goods invoice,
goods clearing declaration from authorities,
commercial invoice,
packing list with HS codes,
original export permit for restricted goods, and
a formal letter from the company requesting temporary export.

Requirements for Getting Import Code:

A company willing to import commodities into UAE from other countries or from a Free Zone, or from the Mainland into a Free Zone, can do so by getting an import code from the customs office in addition to the trade license.

Following are the steps involved in getting the import code from the Customs:

Firstly, the Bill of Lading has to be submitted along with due payment to the shipping agent at the arrival of the vessel.
The shipping agent issues a delivery order 3- 4 days prior to the arrival of the vessel.
Before the expiry of the delivery order, cargo clearing formalities must be completed.
Next, the Import declaration application must be submitted online.
Customs duties and other fees shall be paid.
After that, the Customs issues the Import Declaration Certificate.
Thereafter. authentication of documents and inspection of goods is done by the Customs before giving possession of goods to the importer
After that, a transport company is hired to deliver the goods
However, in the case of restricted goods, competent agencies clearance is required.

Documents Required for Import are Following:

Firstly, Invoice describing the quantity and value of goods
Secondly, Certificate of Origin which has been approved by the chamber of commerce of the origin country
Thirdly, a document declaring the weight and HS codes for each item and
Finally, an import permit for restricted items

Some of the import- export items are for instance, oil, diamond, gold, automobiles, textiles, metals and the likewise.

Therefore, a business willing to do international trade in Dubai can easily do so by getting an import-export code from the Dubai customs after getting a trade license.

Benefits of Import and Export License in Dubai

Access to a strategic location: Dubai’s proximity to Asia, Europe, and Africa makes it an ideal hub for international trade.
Tax-free environment: Dubai offers a tax-free environment for import and export businesses, reducing operational costs.
State-of-the-art infrastructure: Dubai’s world-class ports, airports, and logistics infrastructure facilitate efficient trade operations.
Streamlined customs procedures: Dubai’s advanced customs systems and streamlined procedures simplify the import and export process.
Access to a large market: Dubai’s import and export license allows businesses to tap into a vast market, including the UAE, GCC, and beyond.
Increased credibility: Obtaining an import and export license in Dubai enhances a company’s credibility and reputation in the global market.
Diversification of products: Dubai’s import and export license allows businesses to trade in a wide range of products, from food to machinery.
Competitive advantage: With an import and export license in Dubai, businesses can capitalize on the city’s strategic location and trade expertise to gain a competitive edge.
Government support: The Dubai government offers various incentives and support for import and export businesses, including trade finance and insurance services.
Business growth opportunities: An import and export license in Dubai can lead to increased business growth, revenue, and job creation.

Frequently Asked Questions About Import and Export License in Dubai

1. How do I get an import and export license in Dubai?

Choose the products you intend to trade, obtain the appropriate commercial license through Dubai mainland or a suitable free zone, and then complete Customs registration where required.

2. Do I need a separate import-export license in Dubai?

Businesses generally require an appropriate commercial or trading license covering their products. They also need Dubai Customs registration and a customs code for relevant customs transactions.

3. How much does an import and export license cost in Dubai?

There is no universal price. Costs depend on jurisdiction, trading activities, general vs specific trading, office, warehouse, visas and regulatory approvals.

4. How much does a Dubai Customs code cost?

Dubai Customs currently lists the business-registration fee at AED 100 plus AED 20 Knowledge and Innovation fees.

5. How long does it take to get a Dubai Customs code?

Dubai Customs currently states a completion time of approximately 1 working day for its business-registration service, provided the requirements are satisfied.

6. What documents are needed for Dubai Customs registration?

Current core requirements include a trade license copy, passport copy of the authorised person and Emirates ID copy.

7. What documents are required to import goods into Dubai?

Key documents can include a commercial invoice, packing list, Certificate of Origin and product permit where required. Transport and additional product-specific documents can also apply.

8. What is an HS code?

An HS code is a customs classification code used to identify goods for customs and trade purposes. It can affect duty rates, restrictions and documentation.

9. Does Dubai use 12-digit HS codes in 2026?

Dubai Customs has introduced a phased implementation of 12-digit HS codes. During 2026, the requirement has expanded across additional trade flows, so traders should confirm the correct current classification before declaring goods.

10. Can a foreigner open an import-export business in Dubai?

Yes. Foreign investors can establish eligible trading companies in Dubai subject to the applicable activity, licensing and ownership requirements.

11. Can I import any product with a general trading license?

No. A general trading license does not override product restrictions or regulatory requirements. Controlled products can require additional approvals.

12. Do free-zone import/export companies pay customs duty?

Customs treatment depends on where the goods move, the customs regime, origin, destination and product. Free-zone status should not be interpreted as a blanket exemption from all customs duties.

13. Can I import products from China to Dubai?

Yes, provided your company is properly licensed and registered and the products meet UAE customs and regulatory requirements.

14. Can I export from Dubai to GCC countries?

Yes, subject to UAE export procedures and the destination country’s customs, product and documentation requirements.

15. Can I start an import-export business without a warehouse?

Potentially, yes. Businesses can use logistics providers, fulfilment centres or direct shipment models depending on the goods and business structure.

16. Is VAT applicable to import-export companies?

VAT obligations can apply depending on the transaction and company circumstances. Imports, exports and local sales can have different UAE VAT treatment.

17. Do import-export companies pay Corporate Tax in UAE?

They can be subject to UAE Corporate Tax depending on their structure, taxable income and circumstances.

18. Which authority issues Dubai mainland trading licenses?

Dubai mainland company registration and licensing are managed through the Dubai Department of Economy and Tourism (DET).

19. How do I check the correct HS code for my product?

Dubai Customs provides its Al Munasiq HS Code classification and search service. Businesses should verify product classification before filing customs declarations.

20. Is Dubai good for an import-export business?

Dubai’s ports, airports, logistics infrastructure and location make it an important international trading hub. Commercial success nevertheless depends on product demand, margins, logistics costs, compliance and supplier/customer relationships.