🇦🇪 Trade Corridor Profile

UAE / Dubai Trade Corridor

The UAE is the #1 re-export hub for MENA, Africa, and Asia. Dubai's Jebel Ali, DMCC, and Abu Dhabi's Khalifa Port handle over 95% of UAE trade by sea — connecting GCC, Indian Ocean, East African, and Asian trade lanes.

Classify Your Product → UAE HS Lookup →
95%+ of UAE trade by sea (Jebel Ali / Khalifa Port)
23% trade with the EU
5% avg MFN tariff (GCC CET)
87% duty-free tariff lines
Trade Lanes

Know your lane before you ship.

🇦🇪 UAE → 🇸🇦 KSA/BHR/KWT/QAT/OMN
Preferential

GCC Internal Trade — Unified Customs Union

The GCC Customs Union unifies tariff treatment across UAE, Saudi Arabia, Bahrain, Kuwait, Qatar, and Oman. Goods circulating within the GCC pay a unified 5% CET on external goods. No separate customs clearance between member states.

📄
GCC Certificate of Origin → 5% unified CET on external goods
🧾
SAD Manifesto → Single Administrative Document for GCC customs
How it works: Goods entering the UAE from a GCC partner state are treated as internal GCC trade — no customs duty, no SAD required between GCC members. For goods from non-GCC origins, the GCC CET applies at the first point of entry.
GCC Customs Union details →
🌍 UAE → EU / India / China / USA / Africa
MFN / CEPA Rates

Non-GCC Trade Lanes — GCC CET + CEPAs

Trade with non-GCC partners uses the GCC CET (5% standard on industrial goods). UAE’s growing CEPA network — India (2022), Israel (2022), Indonesia (2023) — offers preferential access below MFN rates. FTA VAT registration required for all UAE taxable persons.

Rate typeAverageNotes
GCC CET (industrial) 5% Standard CET — most manufactured goods
Raw materials 0% Many industrial inputs and raw materials are CET-exempt
Duty-free lines 87% Wide range of industrial inputs and capital goods
Excise goods 50–100% Tobacco 100%, energy drinks 100%, carbonated drinks 50%
VAT (standard) 5% Introduced January 2018, Federal Tax Authority (FTA)
⚠️ VAT registration is mandatory for all UAE businesses with AED 375,000+ annual taxable supplies. Free zone entities may qualify for zero-rated VAT on designated zones — verify with FTA.
Required Documents

Every shipment needs these. Missing one means a hold.

🧾

Commercial Invoice

FTA-compliant tax invoice format

  • HS code must be 8-digit GCC tariff code
  • VAT breakdown: net, VAT 5%, total
  • Seller/buyer TIN and VAT registration numbers
  • Incoterms 2020 designation
  • Country of origin, free zone entity if applicable
📄

Certificate of Origin

UAE CoO — critical for preferential tariff claims

  • UAE CO → GCC lane (5% CET), GAFTA, AfCFTA indirect
  • EUR.1 → EU lane where applicable (Arab countries with EU agreements)
  • Indian CO → UAE-India CEPA preferential rates
  • Issued by UAE Chambers of Commerce (cci.gov.ae)

Routiply can generate UAE COs — go to the classification tool.

📋

SAD Manifesto

Single Administrative Document — UAE customs declaration

  • Required for all imports into the UAE
  • File via Mirsal 2 (Dubai Customs electronic system)
  • HS code must match GCC tariff classification
  • Broker recommended for first-time shippers
🚢

Free Zone Routing

JAFZA, DMCC, DAFZA, Sharjah — re-export without UAE duty

  • Free zone imports: 0% customs duty
  • Re-export from free zone: no UAE customs duty
  • Transfer to mainland UAE: customs duty applies (5% CET)
  • FASAH platform for GCC single-window integration
🏛️

FTA / VAT Compliance

Federal Tax Authority — VAT registration and filing

  • VAT registration mandatory above AED 375,000 annual turnover
  • Import VAT deferment scheme for registered traders
  • Tax invoice must meet FTA specifications
  • VAT return filing — quarterly or monthly

Routiply generates FTA-compliant invoices — go to classification tool.

HS Classification

8-digit GCC HS codes — not EU CN, not US HTS.

The UAE uses 8-digit HS codes based on the GCC Common External Tariff (CET). The national digits define your exact duty rate under the GCC unified tariff. Routiply classifies against the GCC tariff schedule directly.

🔍
dubaicustoms.gov.ae Federal Customs Authority — tariff and HS classification
📊
dubaitrade.ae/mirsal2 Dubai Trade — Mirsal 2 portal, duty calculator & declaration filing
⚠️ Misclassification risk: Using EU CN codes or US HTS codes without the GCC national extension will misclassify your product and miscalculate duties. Always use the FCA official portal or Dubai Customs Mirsal 2.

UAE / GCC Tariff Summary

GCC CET (industrial)5%
Raw materials (CET-exempt)0%
Duty-free lines87%
Excise (tobacco)100%
Excise (energy drinks)100%
VAT (standard)5%
Free Zones

UAE free zones — zero customs duty, re-export hub.

🏭

Jebel Ali Free Zone (JAFZA)

UAE's largest free zone — Dubai

  • 15,000+ companies — largest FDI hub in the region
  • Direct access to Jebel Ali Port (world’s largest man-made)
  • 0% customs duty on imports and re-exports
  • Key for Africa / Asia re-export corridors
  • 100% foreign ownership allowed
💹

Dubai Multi Commodities Centre (DMCC)

Global commodities trading hub

  • 20,000+ registered companies
  • Gold, diamonds, commodities trading focus
  • 0% customs duty on commodities imports/re-exports
  • Direct connection to Dubai airport and Jebel Ali
  • UAE-India gold trade corridor advantage
✈️

Dubai Airport Free Zone (DAFZA)

Aviation and high-value cargo — Dubai

  • Adjacent to Dubai International Airport (DXB)
  • Ideal for air freight and time-sensitive cargo
  • 0% customs duty on air cargo
  • Pharmaceuticals, electronics, high-value goods
  • Re-export to Asia and East Africa via Dubai Airports
🏗️

Sharjah Airport Free Zone (SAFZA)

Northern Emirates — cost-effective alternative

  • Adjacent to Sharjah International Airport (SHJ)
  • Lower setup costs than Dubai free zones
  • 0% customs duty on imports and re-exports
  • Industrial and manufacturing companies
  • Direct access to East Africa trade lanes
Key Agencies

Who to contact. Where to go.

🏛️

Federal Tax Authority (FTA)

UAE VAT registration, e-invoicing roadmap, tax compliance

  • fta.gov.ae
  • VAT registration, filing, and compliance
  • Import VAT deferment scheme for traders
🚛

Federal Customs Authority (FCA)

GCC tariff enforcement, customs policy, HS classification

  • dubaicustoms.gov.ae
  • GCC CET tariff schedule, HS classification
  • Cross-border customs coordination
🌐

Dubai Customs

Dubai import/export clearance, Mirsal 2 system

  • dubaicustoms.gov.ae
  • Mirsal 2 electronic declaration system
  • Duty calculator, clearance tracking
🏭

Jebel Ali Free Zone (JAFZA)

UAE's largest free zone — re-export and FDI hub

  • jafza.ae
  • Company registration, free zone permits
  • Re-export documentation for Africa/Asia lanes
Trade Agreements

UAE's trade network — GCC, CEPAs, GAFTA, and global corridors.

🇦🇪 GCC Customs Union

Unified customs union between UAE, Saudi Arabia, Bahrain, Kuwait, Qatar, and Oman. Single 5% CET on external goods for most industrial products. Free movement of GCC-origin goods between member states. CO: GCC Certificate of Origin.

Active

🇮🇳 UAE–India CEPA (2022)

Comprehensive Economic Partnership Agreement signed May 2022. Preferential tariffs on wide range of goods. UAE is India’s 3rd largest trading partner (USD 85B+). Gold, textiles, machinery, and petroleum products dominate. Certificate of Origin required for preferential rates.

Active

🇮🇱 UAE–Israel CEPA (Abraham Accords, 2022)

CEPA signed October 2022 following Abraham Accords normalization. Preferential access for UAE and Israeli goods. Key sectors: technology, agriculture, industrial goods. Certificate of Origin required. Still in early implementation phase.

Active

🇮🇩 UAE–Indonesia CEPA (2023)

CEPA signed July 2023 — UAE’s most recent comprehensive trade agreement. Preferential market access for UAE goods into Indonesia’s 270M+ consumer market. Key opportunity: re-export corridor from JAFZA/DMCC to Indonesian archipelago.

Active

🌐 GAFTA (Arab League FTA)

Greater Arab Free Trade Area — 18 Arab League members. UAE is a member. Tariffs reduced to 0% on most goods of Arab origin. CO: Arabic Certificate of Origin. Important for Egypt, Jordan, and Maghreb trade lanes.

Active

🌏 RCEP Observer / China–UAE BRI Corridor

UAE is a RCEP observer. Belt and Road Initiative (BRI) alignment positions UAE as a key Chinese trade corridor to MENA and Africa. Chinese goods flow through Jebel Ali to East Africa, Mediterranean, and South Asia. Tariffs: standard GCC CET 5%.

Observer / BRI

🌍 AfCFTA Indirect — UAE as Re-export Hub

UAE is not a signatory but serves as a critical re-export hub for African markets. Goods flow: Asia/Europe → Jebel Ali/DMCC → East/West Africa. UAE CO used for GAFTA and bilateral corridors into Africa. Khalifa Port and JAFZA handle growing Africa volumes.

Re-export Hub
Cross-Border Pilot

Classify Goods & Generate Certificate of Origin

Submit a trade document, get an AI HS classification, then generate a draft ICC WCO Certificate of Origin for the UAE pilot corridor (origin=AE, consignee in GCC: SA/BH/KW/QA/OM, or trade-route: DE/FR/IT/ES/CN/IN/US).

Broker handoff

Start With Your HS Code —
Get the Right Classification First

The right 8-digit GCC HS code unlocks every other step: duty rates, VAT registration, required documents, CO eligibility, and free zone routing. Routiply classifies your product against the official GCC tariff schedule in seconds.

Classify Your Product → UAE HS Lookup → See your savings →

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