Yes, there are taxes and duties on imported goods in Dubai. Here are the key details:
Customs Duty
Rate: Generally 5% of the CIF (Cost, Insurance, and Freight) value.
Exemptions: Some goods may be exempt, including certain raw materials and items for government entities.
Value Added Tax (VAT)
Rate: 5% on most goods and services.
Applicability: Applies to the total of the CIF value plus customs duties.
Special Cases
Excise Tax: Higher rates (up to 100%) on specific goods like tobacco, energy drinks, and carbonated beverages.
Duty-Free Allowances: Travelers may bring in a limited quantity of goods duty-free.
Documentation Required
Commercial Invoice: Details of the goods and their value.
Packing List: Describes the contents of the shipment.
Certificate of Origin: Proves the origin of the goods.
Bill of Lading/Airway Bill: Shipping details.
Prohibited/Restricted Items
Certain items like narcotics, weapons, and specific publications are prohibited or restricted.
Tips for Importers
Registration: Businesses must be registered with Dubai Customs.
HS Codes: Use the correct Harmonized System (HS) codes for accurate classification.
Resources
Dubai Customs Website: Provides detailed regulations and tariff calculators.
Freight Forwarders: Can assist with customs clearance and documentation.