Mar Shipping clears import and export cargo through Dubai Customs as your clearing agent: we file the declaration on Mirsal 2 via Dubai Trade, calculate duty (5% of CIF value) and VAT (5%), arrange inspections and regulator permits, and release your goods — standard clearances complete within 24–48 hours of arrival.
What does a customs clearing agent in Dubai actually do?
Every commercial shipment entering or leaving the UAE must be declared to customs before it can move. A customs broker — called a clearing agent in the UAE — prepares that declaration on your behalf: classifying the goods under the correct HS code, calculating duty and VAT, filing electronically through Dubai Trade, and resolving any inspection or query the shipment attracts. Done well, cargo releases in a day or two. Done badly, you pay for it in storage charges, penalties, or held goods.
You need a clearing agent if you have no in-house customs team, if your goods are regulated (food, electronics, pharmaceuticals), or if a time-sensitive shipment simply cannot afford a clearance mistake. Mar Shipping clears cargo we carry on our own sea freight and air freight services — and as a standalone service for importers whose freight was booked elsewhere but who want the Dubai side handled properly.
- Import, export, re-export, transit, and temporary admission declarations filed on Mirsal 2
- HS code classification and customs valuation review before filing — the two biggest sources of delay and penalty
- Duty and VAT calculation, payment, and duty-exemption claims for GCC-origin goods
- Coordination of Dubai Customs inspections and regulator releases (Dubai Municipality, TDRA, MOHAP, MOIAT)
- Free-zone bills of entry for JAFZA and other Dubai free zones, plus ex-zone entries into the mainland
- Standalone clearance for shipments booked with other forwarders or directly with carriers
How does customs clearance work in Dubai, step by step?
Dubai runs one of the fastest clearance regimes anywhere because almost everything is electronic. Declarations are submitted through the Dubai Trade portal into Mirsal 2, Dubai Customs' declaration system, and most are processed without anyone touching paper. Here is what happens between arrival and delivery — and what we do at each stage.
- 1
Pre-arrival document check
We collect the commercial invoice, packing list, bill of lading or air waybill, and certificate of origin, then verify HS codes and declared values. Ideally this happens 3–5 days before arrival, so problems are fixed while the cargo is still in transit.
- 2
Declaration filed on Mirsal 2
We select the correct declaration type — import to local, import for re-export, free-zone transit, temporary admission, or export — and submit through Dubai Trade. The system issues a bill of entry, the legal customs document your goods clear against.
- 3
Duty and VAT settlement
Duty (normally 5% of CIF value) and any VAT due are settled against the bill of entry by e-payment. VAT-registered importers usually account for import VAT through their VAT return rather than paying cash at the border.
- 4
Channel assignment and inspection
Mirsal 2 risk-scores every declaration into a green, yellow, or red channel. Green releases immediately, yellow requires a document check, and red sends the cargo for physical inspection — adding 1–3 working days.
- 5
Release, gate pass, and delivery
With customs release confirmed, we settle the carrier's delivery order, obtain the port or airport gate pass, and truck the cargo to your warehouse — or into bonded or free-zone storage if you are deferring duty.
How are customs duty and VAT calculated in the UAE?
UAE customs duty is normally 5%, charged on the CIF value of the shipment — the cost of the goods plus international freight plus insurance. Import VAT is then 5%, calculated on the CIF value plus the duty, not on the invoice value alone. Two exceptions matter: alcohol carries 50% duty and tobacco 100%, while some categories, including many basic foodstuffs and medicines, are duty-exempt.
The worked example below shows the arithmetic on a typical shipment. Run your own figures through our UAE import duty calculator for an instant landed-cost estimate before you commit to a purchase.
| Line | Calculation | Amount |
|---|---|---|
| Goods value (invoice) | — | AED 100,000 |
| International freight | — | AED 8,000 |
| Insurance | — | AED 2,000 |
| CIF value | 100,000 + 8,000 + 2,000 | AED 110,000 |
| Customs duty (5%) | 110,000 x 5% | AED 5,500 |
| VAT base | 110,000 + 5,500 | AED 115,500 |
| Import VAT (5%) | 115,500 x 5% | AED 5,775 |
| Total payable at import | 5,500 + 5,775 | AED 11,275 |
Standard rates, August 2026. Duty is 0% for GCC-origin goods with a certificate of origin, 50% for alcohol, and 100% for tobacco. VAT-registered importers can typically recover import VAT through their returns.
Which shipments are exempt from customs duty?
Not every import pays the standard 5% — and claiming the right exemption is a filing decision made at declaration time, not something you can fix afterwards. These are the exemptions and deferrals worth planning around:
- GCC-origin goods: manufactured in a GCC member state and covered by a certificate of origin — duty-free under the GCC Customs Union
- Free-zone entries: goods entering JAFZA or another free zone pay no duty until they cross into the UAE mainland; re-exported stock never pays UAE duty
- Import for re-export: duty is deposited at clearance and refunded when the goods exit the UAE, normally within 180 days
- Temporary admission: exhibition goods and project equipment entering for a limited period against a guarantee instead of duty
- Zero-rated tariff lines: many basic foodstuffs, pharmaceuticals, and other essentials carry 0% duty regardless of origin
Which documents do you need for customs clearance in Dubai?
Dubai Customs clears against a core set of six documents, and most clearance delays trace back to one of them being missing, inconsistent, or expired. The golden rule: the invoice, packing list, and transport document must tell the same story — same shipper, same consignee, same quantities, same values.
One requirement that surprises new importers: commercial invoices valued over AED 10,000 must be attested by the Ministry of Foreign Affairs (MOFAIC) at AED 150 per invoice. Attestation is electronic and should be completed within 14 days of the customs declaration to avoid a penalty — we file it as a routine part of the clearance job.
| Document | Issued by | What customs checks |
|---|---|---|
| Commercial invoice | Supplier | Value, currency, Incoterm; MOFAIC attestation if over AED 10,000 |
| Packing list | Supplier | Package count, weights, and quantities matching the invoice |
| Bill of lading / air waybill | Carrier or forwarder | Consignee details; original or express release for sea cargo |
| Certificate of origin | Chamber of commerce at origin | Country of origin; mandatory for GCC duty-exemption claims |
| UAE trade licence | DED or free-zone authority | Valid, and the activity covers the goods being imported |
| Importer (customs) code | Dubai Customs via Dubai Trade | Active and renewed against the current trade licence |
| Permits / conformity certificates | Product regulator (see below) | Only for restricted categories — food, telecom, pharma, and others |
Core requirements as of August 2026. Send us your document set before shipping and we will confirm it clears first time.
How does a new importer get a customs code in Dubai?
Before your first commercial import, your company must register with Dubai Customs for an importer code (also called a customs code). Registration is completed online through the Dubai Trade portal: you upload the trade licence and the authorised signatory's ID documents, enter company details, and pay a small registration fee. The code is normally issued within about one working day.
Two things trip up new importers. First, the code is tied to your licensed activity — a licence that does not cover trading in the goods you are importing will stall the declaration. Second, the code expires with your trade licence and must be renewed annually; an expired code blocks all filings until renewed. We check both before your cargo ships, and we handle the entire registration for first-time importers.
What are the green, yellow, and red customs channels?
Every declaration submitted through Mirsal 2 is risk-assessed and assigned a channel that determines whether your cargo is examined. The scoring weighs the commodity, the trader's compliance history, the origin, and the consistency of the documents — which is why accurate, consistent paperwork is the cheapest fast-track there is.
With documents in order, standard clearance completes within 24–48 hours of arrival — and because we file before the vessel berths or the flight lands, green-channel cargo is often released the same day.
- Green channel: cleared on the declaration alone — release is typically same-day, often within hours
- Yellow channel: a document verification by customs officers before release — usually adds a few hours to a day
- Red channel: physical inspection of the cargo at the port or airport, sometimes with scanning or sampling — adds 1–3 working days plus a handling charge
Which goods need permits before customs clearance?
Restricted does not mean prohibited — it means a UAE authority must approve the goods before or alongside the customs declaration. The requirement attaches to the HS code, so two products from the same supplier can face completely different rules. These are the categories importers hit most often, and the authority that controls each:
| Product category | Authority | What is required |
|---|---|---|
| Food & beverages | Dubai Municipality | Label assessment and consignment release through the FIRS food import system |
| Cosmetics & personal care | Dubai Municipality | Product registration on the Montaji platform before import |
| Telecom, wireless & radio equipment | TDRA | Type approval for anything that transmits — routers, phones, IoT devices, drones |
| Pharmaceuticals & medical devices | MOHAP | Import permit per consignment; the importer must hold a MOHAP licence |
| Toys, appliances, tyres & other regulated products | MOIAT (formerly ESMA) | ECAS conformity certificate against the applicable UAE standard |
Authority mapping as of August 2026. Requirements attach to HS codes — we confirm exactly what applies to your product before you ship.
Free zone or mainland: which entry type do you need?
A mainland entry (import to local) pays duty and VAT at clearance, and the goods are then free to circulate anywhere in the UAE. A free-zone entry — into JAFZA, for example — pays no duty on arrival: the goods sit in the zone under customs control, and duty is triggered only when, and only on the quantity that, crosses into the mainland. Stock re-exported from the zone never pays UAE duty at all.
The right structure depends on where your stock ends up. If most of it is re-exported to the GCC, Africa, or the CIS, free-zone storage usually wins; if everything sells locally, a direct mainland entry is simpler and avoids double handling. Our warehousing service covers both bonded and free-zone options, and we file the ex-zone bills of entry as stock moves out — so duty is paid in instalments that follow your sales, not in one hit on arrival.
Which Dubai ports and airports do we cover?
We clear cargo at every major Dubai entry point: Jebel Ali Port for containerised sea cargo, Port Rashid for RoRo and general cargo, Dubai International (DXB) for air freight arriving through Dubai Cargo Village, and Al Maktoum International (DWC), the freighter hub at Dubai South. The declaration is the same Mirsal 2 filing everywhere — what changes is the terminal handling, inspection location, and cut-off times, which we manage around your delivery date.
If your cargo routes through another emirate — Khalifa Port, Sharjah, or a northern-emirates airport — clearance files with that emirate's customs authority instead. Tell us the routing when you request a quote and we will arrange clearance there through our local partners, with the same single point of contact.
Industries we serve
- General trading & re-export
- Retail & e-commerce
- Food & beverage
- Electronics & telecom
- Healthcare & pharmaceuticals
- Machinery & industrial equipment
- Automotive & spare parts
