Import and export activities in the UAE require a valid trade license with appropriate activity codes and registration with the relevant customs authority to obtain an importer/exporter code. This enables legal clearance of goods through ports, airports, and borders while ensuring compliance with customs declarations, duties where applicable, and documentation standards. The process varies by jurisdiction: mainland setups suit businesses needing direct local market access, while free zones favor international trade and re-exports with streamlined customs handling. As of February 2026, digital portals and single-window systems simplify applications, but outcomes depend on activity type, goods classification, and whether operations involve mainland entry or remain international.
Choosing the Right Jurisdiction for Trading Activities
Mainland licensing through the Department of Economy and Tourism in the relevant emirate allows unrestricted import, export, and distribution across the UAE, including direct sales to local buyers and government entities. A commercial or general trading license includes import-export activities, enabling customs registration and code issuance for clearance. Free zones issue commercial licenses supporting import-export, ideal for re-exports, high-sea sales, or international focus, with no customs duties on goods staying within the zone or exported. Recent Dubai rules permit eligible free zone entities to conduct certain mainland activities via permits, but separate accounting and compliance apply. An electronics importer targeting UAE retailers often selects mainland for seamless local distribution, while a re-exporter of consumer goods prefers a free zone to avoid duties on outbound shipments.
Obtaining the Trade License with Import-Export Scope
Apply for a trade license specifying import-export or general trading activities. In mainland, reserve a trade name, secure initial approvals, lease physical premises verified by Ejari, and finalize issuance. Free zones handle applications digitally, often faster, with flexi-desk options sufficient for initial registration. The license must align precisely with intended goods or codes to prevent future amendments. A trading company dealing in multiple categories benefits from general trading licenses in zones like RAKEZ or mainland DED, covering broad activities under one permit. Mismatches between licensed scope and actual shipments trigger clearance holds or compliance flags.
Registering with Customs and Securing the Importer/Exporter Code
After license issuance, register with the emirate's customs authority, such as Dubai Customs via Dubai Trade portal or equivalent in other emirates. Submit the trade license, incorporation documents, passports or Emirates IDs, and proof of address to obtain a unique customs code. This code identifies the entity on all declarations and enables access to electronic clearance systems. Without it, goods cannot clear under the company name. A mainland entity registers with the local customs department, while free zone companies use zone-integrated processes or emirate portals. The code remains essential for every shipment, regardless of jurisdiction.
Key Documentation and Clearance Process
Standard import documents include commercial invoice, packing list with weights and HS codes, bill of lading or air waybill, certificate of origin where required, and import declaration submitted electronically. Exports follow similar standards with export declarations. Restricted or regulated goods need additional permits from ministries. Customs duty at 5 percent applies on most imports entering mainland circulation, with VAT at 5 percent; free zone re-exports or intra-zone movements often exempt duties. A trading firm importing textiles prepares HS-coded packing lists and invoices matching the license to avoid valuation disputes or delays.
Managing Duties, VAT, and Compliance Obligations
Imports for mainland consumption incur 5 percent customs duty and VAT, while exports outside GCC may qualify for zero-rating with proper evidence. Free zone entities handling international trade benefit from duty exemptions on re-exports. Corporate tax applies based on income facts, with Qualifying Free Zone Person status potentially preserving 0 percent on qualifying international activities. Maintain clean records distinguishing taxable supplies, retaining shipment proofs, and filing VAT returns where thresholds trigger. A re-exporter tracks origin certificates and payment terms to support zero-rating claims and avoid audits.
Risk Controls for Smooth Operations
Counterparty due diligence, accurate HS classification, sequenced payments, and complete shipping records prevent flags. Partner with licensed freight forwarders and customs brokers for declaration handling. Inconsistent documentation or license mismatches delay clearances and impact banking profiles.
Partners such as ALand, guided by Dr. Pooyan Ghamari, simplify import-export licensing by selecting jurisdictions matching trade flows, ensuring activity codes cover required goods, preparing customs registration packages, aligning documentation for clearance, and providing ongoing oversight to maintain compliance, manage duties efficiently, and support scalable operations without clearance disruptions or rework. Import and export licenses in the UAE become straightforward when the trade license, customs code, and documentation align with the business model, jurisdiction realities, and goods movement patterns from the outset.