Tax · Customs
Customs Registration & Advisory in the UAE
We register your business with the relevant emirate’s customs authority, then help you classify, value and declare goods correctly — paying the duty that is due, reclaiming what can be refunded and moving goods across free zone borders without surprises.
- Customs Client Code
- HS Classification
- Free Zone & Mainland Moves
Licensed by Dubai DET · Licence 1394564
At a glance
- Customs duty on the CIF value of most imports
- 5%
- Cost, insurance and freight — the duty base
- CIF
- Classification that sets the duty treatment
- HS code
- Goods arriving from a free zone count as imports
- Mainland
Duty is decided by the declaration — get the details right
Any business that imports or exports goods needs a customs client code with the customs authority of the emirate it trades through. Most imports then carry 5% customs duty on their CIF value under the GCC Common Customs Law, but the amount actually paid depends on three details in each declaration: the HS code, the declared value and the origin. Goods moving from a free zone into the mainland are treated as imported at that point.
Smartgic handles the registration and the advice around it. We prepare your customs client code application, link the code to your VAT registration so import VAT flows into your returns, and review how your main products are classified and valued. We advise on origin, duty exemptions and refunds, and on moving goods between free zones and the mainland — and run customs health checks on past declarations to find overpaid duty and errors to correct.
Key facts
- Customs duty on the CIF value of most imports
- 5%
- Cost, insurance and freight — the duty base
- CIF
- Classification that sets the duty treatment
- HS code
- Goods arriving from a free zone count as imports
- Mainland
Everything covered in Customs Registration & Advisory
The concrete scope our team delivers, grouped the way we actually run your file.
Customs Registration
The codes and links you need before goods move.
- Customs client code application
- Registration with each relevant emirate
- Customs code linked to your TRN
- Licence activity check for import and export
- Registration updates when your licence changes
Classification, Value & Origin
The three details that decide the duty you pay.
- HS code classification review
- CIF valuation checks
- Certificate of origin review
- Duty exemption assessment
- Refund claims for re-exported goods
Movements & Health Checks
Ongoing advice as your supply chain changes.
- Free zone to mainland movement planning
- Temporary admission and transit advice
- Review of past declarations
- Overpaid duty identification
- Broker and process recommendations
What you gain with Customs Registration & Advisory
The practical difference when the work is planned and filed properly the first time.
Registered With the Right Authority
Your customs client code is set up with the emirate’s customs authority that matches where your goods actually enter and leave the UAE.
Correct HS Classification
Products are classified under the right HS code, which decides whether duty is due at 5%, exempt or charged differently.
Defensible Customs Value
We check that declared values include freight, insurance and other costs that belong in the CIF value — and nothing that does not.
Origin Used Properly
Certificates of origin are checked, so goods that qualify for GCC-origin treatment or another exemption are not charged duty unnecessarily.
Free Zone Moves Planned
Goods leaving a free zone for the mainland are imported at that point, so we plan the declarations, duty and VAT before stock moves.
Refunds and Exemptions Pursued
We identify duty that can be reclaimed on re-exports or exempted under a recognised regime, and prepare the applications for the customs authority.
A clear process, step by step
One adviser owns your file from first call to completion, and you always know which step you are on.
- 01
Trade Profile Review
We review what you import or export, through which emirates and ports, your licence activities and your free zone or mainland set-up, to confirm the registrations you need.
- 02
Customs Code Registration
We prepare and submit the customs client code application with the relevant customs authority — in Dubai, through Dubai Trade — and link the code to your VAT registration.
- 03
Classification & Valuation
We review HS codes, customs values and origin documents for your main products, and set out the duty treatment, exemptions and documentation each shipment needs.
- 04
Ongoing Advice & Health Checks
We advise on new products, free zone and mainland moves, exemptions and refund claims, and periodically review past declarations to find overpaid duty or errors to correct.
Who it’s for and what you’ll need
Have these ready and we can move quickly. If something is missing, we will tell you what the authority accepts instead.
Who needs a customs code
- Mainland companies importing or exporting goods
- Free zone companies clearing goods through UAE customs
- Businesses moving goods from a free zone into the mainland
- Manufacturers importing raw materials or machinery
- Online sellers importing stock for sale in the UAE
Documents we’ll need
- Trade licence showing trading or import and export activities
- Memorandum of Association or free zone incorporation documents
- Passport and Emirates ID of the owner or manager
- Contact details and authorised signatory information
- TRN, if the business is VAT registered
- Product list with descriptions and specifications
- Sample commercial invoices, packing lists and certificates of origin
Need documents attested or translated? Our document clearing team can help.
Customs Registration & Advisory questions
Straight answers to what clients ask us most. If yours is not here, ask us directly.
You register with Dubai Customs through the Dubai Trade portal, using your trade licence and the owner’s or manager’s identity documents; the licence normally needs activities that allow import or export. The code is then used on every declaration and should be kept up to date when your licence changes. VAT-registered businesses should also link it to their TRN in EmaraTax.
For most imports, duty is 5% of the CIF value — the cost of the goods plus insurance and freight to the UAE. Some goods are exempt and some are charged differently, depending on their HS classification and origin. Import VAT is due as well; VAT-registered importers usually account for it through the reverse charge on their VAT return rather than paying it at the border.
They are treated as imported into the UAE at that point, so a customs declaration is needed and duty and import VAT become due as the goods enter the mainland, unless an exemption applies. Goods brought into a free zone from abroad are generally not charged duty while they remain there. Planning the move, and who acts as importer, keeps the duty and VAT position clear.
In some cases. Duty paid on goods that are later re-exported, returned or shown to qualify for an exemption may be refundable, subject to the conditions, documents and time limits set by the customs authority. Claims depend on matching the original import declaration to the exit evidence, so records matter. We assess eligibility and prepare the claim; the authority decides.
A structured review of a sample of your past declarations, checking HS classification, declared values, origin claims, exemptions used and duty paid against your commercial records. It identifies duty that may have been overpaid and could be reclaimed, underpayments that should be corrected, and process gaps — for example, freight left out of the declared value or outdated product codes.
Usually the one where your goods enter or leave the UAE, since declarations are filed with the customs authority that controls that port, airport or land border. Goods arriving through Jebel Ali are declared to Dubai Customs, for example, while shipments through Abu Dhabi or Sharjah go through those authorities. Businesses using several entry points may need more than one registration.
Related services
Most clients combine these. We run them as one engagement with a single point of contact.
Let’s plan your next move
Tell us what you are planning. An adviser will come back with the route, the documents and an itemised quote — no obligation, no pressure to commit.
Visit our office
Office 44, Floor M2, BN Complex, Deira Al Muteena, Dubai, UAE
Mon – Sat, 9:00 AM – 6:00 PM (GST)
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