Setting up an import/export business in Dubai involves two genuinely separate registrations, not a single “import-export license” as the term is often used loosely. This guide clarifies exactly what is required, current costs, and the step-by-step process for both stages in 2026.
There Is No Standalone “Import-Export License”
This is worth stating clearly, since it is a common point of confusion: Dubai does not issue a separate document called an “import-export license.” What businesses actually need is a trade license, commercial or general trading, issued by the Department of Economy and Tourism (DET) or the relevant free zone authority, with import and export specifically included among its approved activity codes. Combined with a separate Dubai Customs registration, this is what legally permits a business to move goods across UAE borders. The two components work together but are obtained through entirely different authorities.
Stage One: The Trade License With Import/Export Activity Codes
The trade license establishes the legal company and its permitted business activities. A general trading license is generally the most flexible mainland option for traders, since it covers multiple product categories under one license without needing separate approval each time a new product category is added.
Every trade license requires a valid tenancy arrangement: mainland companies need a registered Ejari tenancy contract, while free zones typically offer flexi-desk packages that satisfy this requirement without a dedicated office. Once documentation is submitted, a new mainland trade license is typically processed within 3 to 7 working days. See our guide to UAE mainland business setup or UAE free zone business setup for the underlying licensing process.
Stage Two: Dubai Customs Client Code Registration
Once the trade license is issued, the business must separately register with Dubai Customs through the Dubai Trade portal to obtain a Customs Client Code (also referred to as a trader code or import-export code). This registration is mandatory for any business, mainland or free zone, that imports or exports goods through Dubai, and no shipment can legally clear customs without it.
Registration is completed online, typically requiring the trade license, company MOA, passport copy of the owner or authorised signatory, Emirates ID, and UAE bank account details. New Customs Client Code registration commonly costs in the range of AED 120 to AED 500 depending on business type, with processing generally completed within 1 to 3 working days. The code must be renewed annually; a lapsed code halts customs clearance entirely, so businesses should track this renewal separately from their trade license renewal cycle.
Total Cost to Set Up an Import/Export Business
Costs vary significantly by jurisdiction and activity scope. As a general planning guide for 2026:
- Mainland setup: total first-year cost, covering trade license, MOA preparation, office space, trade name reservation, and Customs Client Code registration, commonly starts from around AED 20,000, and can extend considerably higher depending on activity scope and office requirements
- Free zone setup: generally more cost-effective for businesses focused primarily on international trade rather than direct UAE mainland sales, with total setup costs often starting lower than the mainland equivalent
- Trade name reservation: typically AED 620 to AED 2,000
- Customs Client Code registration: typically AED 120 to AED 500
These figures are planning estimates only, since fee schedules vary by authority and activity, and should be confirmed directly with DET, the relevant free zone, or Dubai Customs before budgeting a specific project.
The Mirsal 2 System and 2026 HS Code Changes
All customs declarations in Dubai are filed through the Mirsal 2 electronic declaration system. A significant update took effect in 2026: the UAE moved from an 8-digit to a 12-digit Harmonized System (HS) code structure for classifying traded goods. HS codes are the standardised international classification numbers, used by more than 200 countries, that identify exactly what a shipment contains for customs purposes. Businesses already trading, or setting up a new import/export operation, should confirm their specific product codes reflect the current 12-digit structure, since using outdated codes can delay or block customs clearance even where the underlying business registration is otherwise complete and compliant.
Export License and Procedure
An export involves legally transporting goods from the UAE to another country or, in some cases, between the UAE mainland and a free trade zone. Goods exported to a UAE free trade zone are not subject to customs duty, one of the more consistently cited advantages of free zone-based trading structures.
The general export procedure includes:
- Submitting required documents at the point of customs registration, including an approved export declaration and, for restricted goods, a permit from the relevant regulatory agency
- Providing a commercial invoice detailing the description, quantity, and value of each item, addressed to the recipient outside the UAE
- Paying the applicable declaration registration fee through the Dubai Trade portal
- Receiving the customs declaration certificate once payment and documentation are confirmed
Temporary Export
A temporary export applies when goods are transported abroad for a defined period and are expected to return to the UAE in the same condition after use. This route typically requires:
- A clearance declaration for the goods from the relevant authority
- A commercial invoice
- A packing list with correct HS codes
- An original export permit from the competent agency, where the goods fall under a restricted category
- A formal letter from the company requesting temporary export status
Import License and Procedure
The import side of the process allows goods to enter the UAE mainland from abroad, or move between a free trade zone and the mainland, once the relevant licensing and customs obligations are met. The general procedure includes:
- Submitting the bill of lading and settling dues with the shipping agent once the vessel arrives, after which a delivery order is issued (the shipping agent typically issues this delivery order 3 to 4 days ahead of the vessel’s arrival)
- Completing cargo clearance formalities before the delivery order expires
- Submitting the import declaration application online through the Dubai Trade portal and paying applicable duties and fees, after which the customs import declaration certificate is issued
- Dubai Customs reviewing and authenticating documentation, and in some cases physically inspecting goods, before releasing the cargo
- Arranging a transport company to collect the goods once the container is discharged
- Where a physical inspection is required under the customs declaration, moving the container to the designated inspection area; the container can only exit once inspection clearance is granted
Documents Required for Import
- An invoice describing the goods and value of each item, addressed to the importer
- A certificate of origin, approved by the chamber of commerce in the country of origin
- A detailed packing document specifying the weight of each product and the correct HS code for every item
- An import permit from the relevant authority, where the goods fall under a restricted or duty-exempt category
VAT on Imported Goods
Imported goods are generally subject to UAE VAT at the standard rate, applied at the point of import under the reverse charge mechanism, meaning the importer accounts for the VAT directly rather than the supplier charging it separately. VAT registration is mandatory once taxable supplies, including the value of imports, exceed AED 375,000 annually. Free zone companies trading primarily internationally may qualify for zero-rating on certain transactions, which is worth reviewing against the business’s specific trading pattern rather than assuming standard VAT treatment applies uniformly. See our guide to Corporate Tax and VAT in the UAE for registration requirements.
Standard Customs Duty
The UAE applies a standard customs duty of 5% on the CIF (cost, insurance, and freight) value of most goods entering the mainland. Certain product categories carry different duty rates or exemptions, so businesses should confirm the applicable rate for their specific goods rather than assuming the standard 5% rate applies universally.
Mainland vs Free Zone for Import/Export Businesses
A mainland import/export company gives full flexibility to trade directly with UAE-based clients, hold a warehouse anywhere in Dubai, and bid on government contracts, without the market-access restrictions that apply to free zone entities. A free zone structure generally suits businesses focused primarily on international trade, bringing goods into the UAE and re-exporting them elsewhere rather than selling directly into the UAE mainland market, and typically offers 100% foreign ownership, no import duty within the zone itself, and a simpler registration process. The right choice depends on whether the business’s revenue will come primarily from UAE-based customers or from international trade routed through the UAE.
Common Mistakes to Avoid
- Assuming a trade license alone is sufficient to import or export goods, without completing the separate Dubai Customs Client Code registration
- Letting the Customs Client Code lapse, since renewal runs on its own annual cycle separate from trade license renewal
- Using outdated 8-digit HS codes rather than the current 12-digit structure, which can delay or block customs clearance
- Underestimating total first-year cost by focusing only on the trade license fee, without factoring in the customs code, trade name reservation, and office costs
- Assuming VAT does not apply to imported goods, when the reverse charge mechanism generally applies at the point of import
FAQs
Is there a single “import-export license” in Dubai?
No. Businesses need a trade license with import and export activity codes included, plus a separate Dubai Customs Client Code. The two are obtained through different authorities and work together.
How much does a Customs Client Code cost?
Typically AED 120 to AED 500 depending on business type, with registration usually processed within 1 to 3 working days through the Dubai Trade portal.
Do free zone companies pay customs duty?
Goods remaining within a free trade zone are generally not subject to customs duty. Duty typically applies once goods move from the free zone into the UAE mainland market.
What changed with HS codes in 2026?
The UAE transitioned from 8-digit to 12-digit Harmonized System codes for customs classification. Businesses should confirm their product codes reflect the current structure to avoid clearance delays.
Does VAT apply to imported goods?
Yes, generally at the standard rate, applied at the point of import through the reverse charge mechanism, once the business’s taxable supplies exceed the mandatory VAT registration threshold.
Is a general trading license better than a standard commercial license for import/export?
For businesses trading across multiple product categories, a general trading license is often more efficient, since it covers a broad activity scope under one license rather than requiring separate approval for each new category.
Setting Up an Import/Export Business the Right Way
Successfully setting up an import/export business in Dubai depends on treating the trade license and the Dubai Customs Client Code as two distinct, sequential registrations rather than a single step, and staying current on details like HS code structure and VAT treatment that directly affect whether shipments clear customs smoothly. Businesses that plan for both registrations, correct HS code classification, and realistic total costs from the outset avoid the clearance delays and unexpected charges that catch many first-time traders off guard.
