Documents
| Document | Notes |
|---|---|
| Commercial invoice | Must match the packing list line by line. Higher-value invoices need attestation; check the current threshold. |
| Packing list | Quantities, net and gross weights, carton count. |
| Bill of lading | Consignee must match the importer of record. |
| Certificate of origin | Usually requested; needed for any preferential rate. |
| Permits | Only for restricted goods (for example some food, chemicals, telecom equipment). |
How the duty is calculated
- The customs value is the CIF value: goods plus freight plus insurance to the UAE.
- Most goods pay the GCC common external tariff on that value. Some goods are exempt and some carry higher rates.
- VAT applies on the customs value plus duty.
Look up the rate for your exact 12-digit code; Purserhouse reads the current table for your case.
Mismatches that stop clearance
- Net or gross weight differs between invoice and packing list.
- Carton count differs between packing list and bill of lading.
- The HS code on the invoice has 6 digits; UAE declarations use 12.
Sources
Updated: