Importing to the UAE: 5% Duty, 5% VAT & the Jebel Ali Re-Export Hub
The UAE offers one of the lowest, most predictable import-tax stacks in the world and a world-class re-export hub at Jebel Ali. Here is how to import vehicles, machinery, and project cargo to the Emirates.
Seaway Project Cargo Team
Project Cargo & Heavy-Lift Specialists
The UAE is a logistics powerhouse with a famously light tax load and the Middle East's premier re-export gateway. For importers and traders, it is one of the easiest GCC markets to work with — if you handle conformity correctly.
Duty and VAT
| Charge | Rate | Notes |
|---|---|---|
| Import duty | 5% of CIF | GCC Unified Customs Law |
| VAT | 5% | On the duty-inclusive value (effective ~10.25% combined) |
| Re-export | Refundable 5% deposit | Reclaimable on proof of export within 6 months |
Source: UAE Federal Customs Authority / Dubai Customs, last verified June 2026. Model your landed cost in the Import Duty & Tax Estimator.
Vehicle rules
- Used vehicle imports are generally restricted to under ~10 years from manufacture (classics excepted).
- Non-GCC-spec vehicles need a GCC Conformity Certificate (MoIAT/ECAS-ESMA) before RTA registration.
- Left-hand-drive only. Match the entry port to the emirate of registration — Jebel Ali (Dubai), Khalifa (Abu Dhabi), or Khalid (Sharjah).
Jebel Ali: the re-export advantage
Jebel Ali is a major re-export hub: foreign goods can move through the UAE and out again, with a refundable 5% customs deposit reclaimable on proof of export within six months. For traders distributing across the wider Gulf, Africa, and South Asia, this makes the UAE a natural consolidation point.
Ports and transit
- Houston to Jebel Ali (Dubai) — 22-35 days (container / RoRo)
- New York/NJ to Jebel Ali / Khalifa Port — 20-32 days (container / breakbulk)
A couple of cautions: non-GCC-spec vehicles can face extra conformity approvals, and customs may reassess implausibly low declared values against pricing databases.
See the full UAE shipping guide, or request a quote for vehicles, machinery, or project cargo to the Emirates.
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