Import from India to Dubai and the UAE: Duty, CEPA and Documents (2026)

Who can import into the UAE

To clear goods in your own name you need a trade licence that allows import activity, issued by the Department of Economy in your emirate or by a free zone authority, and an importer code with the customs authority of that emirate, for example Dubai Customs or Abu Dhabi Customs. Goods kept in a free zone for re-export are not charged duty until they enter the UAE mainland.

Duty: CEPA rate or the 5% GCC rate

The UAE applies the GCC common customs tariff, which is 5% of the CIF value for most goods. The India-UAE Comprehensive Economic Partnership Agreement (CEPA), in force since May 2022, removes that duty on 97% of UAE tariff lines for goods of Indian origin. To claim it, the Indian exporter must send a preferential Certificate of Origin issued under CEPA, and the goods must meet the CEPA rules of origin for their HS code.

Item	What applies
Standard customs duty	5% of CIF value for most goods
With a CEPA Certificate of Origin	0% on most tariff lines
VAT on import	5%, usually recoverable for VAT-registered importers
Invoice attestation	AED 150 per commercial invoice of AED 10,000 or more (MoFA eDAS)

Confirm the rate for your exact HS code before you agree a price, because a few tariff lines, such as some gold and jewellery items, follow a different schedule.

Documents to ask the Indian exporter for

• Commercial invoice that matches your purchase order, with HS codes
• Packing list with net and gross weights
• Bill of lading or airway bill
• Preferential Certificate of Origin under CEPA
• The exporter's IEC and GST details, so you can check they are an active exporter
• For food: health certificate, and halal certificate for meat and poultry

Food and labelling rules

Food imports must be registered before arrival. In Dubai this is done through the Dubai Municipality food import system (FIRS on Dubai Trade), and other emirates have their own food safety authorities. Labels need Arabic text, either printed or as a sticker, with the product name, ingredients, production and expiry dates and the country of origin. Ask your Indian supplier to print a bilingual label on the first order; relabelling at the port costs time and money.

What the UAE buys most from India

Rice, spices, fresh vegetables and fruit, tea, ready-to-eat food, garments and home textiles, gold and diamond jewellery, engineering goods, building materials, ceramics and pharmaceuticals. Many Dubai buyers also re-export Indian goods to Africa, Iran and Central Asia.

Frequently asked questions

Is there import duty from India to the UAE?

For most goods, no, if the Indian exporter provides a preferential Certificate of Origin under the India-UAE CEPA. Without it, the standard GCC customs duty of 5% on the CIF value applies, plus 5% VAT.

Do I need a licence to import from India to Dubai?

Yes. You need a trade licence that covers import activity from the Department of Economy or a free zone, and an importer code with Dubai Customs. Food importers also register products with Dubai Municipality.

How do I find genuine Indian suppliers for the UAE?

Post your requirement on BuyGenix for free. Our team reviews it and shares it with at most 5 matching Indian exporters, and you can check each supplier's IEC and GST before you pay.

How BuyGenix helps buyers in the UAE

Post what you want to buy, with quantity and target price, for free. Our team reviews every requirement and shares it with at most 5 matching Indian exporters, so you get a few serious quotes instead of a flood of messages. We check that the supplier holds an active IEC and GST registration and help them prepare the Certificate of Origin and the documents your customs needs. See live demand from your market on buyers in Dubai & UAE.