Import export licence in Dubai
For traders who re-export through Jebel Ali, sell into the UAE market, or do both.
- Gateway zones
- JAFZA, Dubai South
- Stock in the zone
- Customs-suspended
- Mainland entry
- About 5% import duty
- Clears with
- Customs code and HS code
For an import export licence in Dubai, a gateway free zone suits bonded storage and re-export, because goods stay customs-suspended there. Selling to UAE buyers needs a mainland entity or distributor, with duty on entry. Traders often weigh JAFZA company setup beside Jebel Ali Port against Dubai South beside Al Maktoum International Airport.
Where your goods land matters
The licence fee matters least. The expensive choices sit in customs.
Matched to where stock lands
JAFZA tiers its trading licence by activity groups, and a general trading licence covers three groups or more.
The code that lets goods clear
Shipments clear in your company's name only with a Dubai Customs code, which is renewed after each licence renewal.
Agreeing with the container
Customs can hold a shipment if the licence activity does not match what is inside it.
Confirmed before you ship
Duty on mainland entry is worked out from the HS code, and the code has to match the invoice and packing list.
Food and fuel import licences
Food imports need Dubai Municipality registration, item by item. Fuels need a Supreme Council of Energy permit.
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Foodstuff trading licence, for importers in Dubai
Importing and wholesaling food, with each item registered before it ships.Foodstuff trading licence in Dubai -
Spices trading licence, wholesale or own label
Wholesale or a specialist shop, with each product registered before it ships.Spices, coffee and tea trading licence in Dubai -
Fruit and vegetable licence, importers and sellers
Fresh produce import, wholesale and retail, with a Dubai Municipality approved cold store.Fruit and vegetable trading licence in Dubai -
Water distribution licence, for homes and offices
Bottled drinking water delivery and supply, with Dubai Municipality store and brand checks.Drinking water distribution licence in Dubai
Is a free zone duty-free for importers?
Stock in a port-side free zone is paused at customs, not exempt.
Once it enters the UAE mainland for local sale, duty of usually 5% of the CIF value applies, checked against your HS codes.
Customs-suspended while held in the zone
No duty is due while goods sit in the zone or leave again for export.
Duty applies on entering the mainland
Duty falls due when goods clear for local sale. Plan the working capital for it.
The free zone route needs a zone workspace, while a mainland trading company adds an Ejari office and its staff visas. Matching buyers and sellers for a commission, without taking title, is a commercial brokerage licence.
Import export structures compared
Where the goods finally land is the row that matters most. Many traders run both, with a free zone entity to land and re-export goods and a mainland route for local sale.
| Gateway free zone | Mainland | |
|---|---|---|
| Built for | Import, bonded storage, and re-export, with 100% foreign ownership | Selling and distributing directly to the UAE local market |
| Customs status of stock | Customs-suspended while held in the zone or re-exported | Cleared into the UAE, so import duty applies on entry |
| Import duty exposure | Not triggered until goods enter the mainland | Usually 5% of the CIF value |
| Sell directly in the UAE | Not directly; via a mainland entity or a local distributor | Yes, directly to local buyers |
| Typical location | Gateway zones: JAFZA (sea), Dubai South (air) | Anywhere in the emirate, near your local market |
Usual fitGateway free zone
- Built for
- Import, bonded storage, and re-export, with 100% foreign ownership
- Customs status of stock
- Customs-suspended while held in the zone or re-exported
- Import duty exposure
- Not triggered until goods enter the mainland
- Sell directly in the UAE
- Not directly; via a mainland entity or a local distributor
- Typical location
- Gateway zones: JAFZA (sea), Dubai South (air)
Mainland route
- Built for
- Selling and distributing directly to the UAE local market
- Customs status of stock
- Cleared into the UAE, so import duty applies on entry
- Import duty exposure
- Usually 5% of the CIF value
- Sell directly in the UAE
- Yes, directly to local buyers
- Typical location
- Anywhere in the emirate, near your local market
The underlying choice is covered in the mainland versus free zone comparison. For a base beside Al Maktoum International Airport and its logistics district, see Dubai South Free Zone company setup.
What we flag before shipping
01The free zone treated as duty-free
Goods priced as if no duty applies, then sold into the UAE, pay duty on the CIF value from the first local order.
02The activity and HS mismatch
A wrong HS code holds the container too. Storage and demurrage then run while the paperwork is fixed, which costs more than checking the classification at setup.
03The free zone without local reach
A free zone company sells to mainland buyers through a distributor or a DET branch licence, and that route is planned before the first order.
04The trade account under closer review
Bank compliance teams focus on cross-border flows. They ask for suppliers and buyers by name and match invoices to shipping documents. A file with that trade history, ready before you apply, usually shortens the review.
The structure and the Dubai Customs code are set up together, and the HS classification is checked before the first container ships.
A licence picked on price alone tends to cost more later, once containers start waiting at the port.
Questions traders ask us
A question about your own setup? Send it on WhatsApp and an advisor answers it directly.
Ask on WhatsAppDo I need a mainland or free zone licence for import and export?
Do I need a customs code to import into Dubai?
How much does an import export licence cost in Dubai?
How do I start an import export business in Dubai?
Why does the HS code matter for an import business in Dubai?
Does a Dubai customs code need to be renewed?
What is re-export in Dubai?
Related reading
- Mainland vs free zoneOwnership, market access and where the duty line sits.
- General tradingThe broad licence, and how it differs from import export.
- Logistics and freightWhen cargo handling and forwarding are the business itself.
- Port-side free zonesBonded storage and re-export, with stock customs-suspended.
- Corporate bankingHow trade accounts open, and what compliance teams ask.
- Corporate tax and VATWhere customs duty ends and tax begins for a trader.
Tell us where your goods land
We set the structure and the duty position before your first shipment lands.
On the call
- What you move, and the countries on each side
- Whether stock re-exports or enters the UAE
- The structure, customs code, duty position and warehousing



