# Importing into the UAE: documents and customs

A UAE import needs a commercial invoice, packing list, bill of lading and usually a certificate of origin. Most goods pay the GCC common duty on the CIF value, then VAT on the value including duty.


## 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

1. The **customs value** is the CIF value: goods plus freight plus insurance to the UAE.
2. Most goods pay the **GCC common external tariff** on that value. Some goods are exempt and some carry higher rates.
3. **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

- [Dubai Customs](https://www.dubaicustoms.gov.ae/)

Canonical: https://purserhouse.com/en/guides/uae/