How to Import from China to UAE: 2026 Step-by-Step Roadmap

Key points

Commercial imports need a UAE importer of record: a mainland or free zone licence plus a customs client code in the emirate where you clear.
Buy FOB or FCA from China rather than EXW, and avoid DDP unless you know who the UAE importer will be.
Check the HS code and approvals (ECAS, TDRA, EDE, municipality) before the supplier ships, not after arrival.
Expect 5% duty on CIF and 5% VAT on CIF plus duty; VAT-registered importers can reverse-charge the VAT.
Typical door to door on our Khor Fakkan route: 18–30 days.

The roadmap at a glance

18–30days typical door to door, China to Dubai via Khor Fakkan

5%customs duty on the CIF value

5%import VAT on CIF plus duty

10,000AED invoice value from which MOFA attestation applies

Set up the importerGet a UAE trade licence covering import or trading, and a customs client code in the emirate where you clear.
Register for VAT and link itLink your customs code to your TRN in EmaraTax so import VAT can be reverse-charged.
Classify and check the productConfirm the HS code, duty rate and any ECAS, TDRA, EDE, MOCCAE or municipality approval.
Verify the supplierCheck the licence and credit code, factory or trader, and write quality criteria into the order.
Agree terms and pay safelyName the Incoterm, place and 2020 edition; pay only the supplier's company account.
Book spaceChoose FCL or LCL, share the ready date and cargo details, and plan around Chinese holidays.
Pickup, inspection and exportGoods are collected, counted and checked, declared for export in China and loaded.
Sea leg and arrivalThe B/L is issued and we track arrival and free time at the UAE port.
Customs clearanceThe broker files the declaration, the invoice is attested if AED 10,000 or more, and duty and VAT are settled.
Delivery and empty returnThe container is delivered and the empty returned within free time to avoid detention.

Stage 1: Set up the importer of record

UAE customs clears goods for a registered importer. A mainland company with import or trading activity on its licence can sell straight into the local market. In Dubai the customs client code is called the Business Code and is registered on Dubai Trade; reported fees are AED 100 plus a AED 20 Knowledge and Innovation fee for a new code, valid as long as the trade licence (confirm on Dubai Trade). A code from one emirate is not automatically valid in another.

Sells directly into the UAE local market.
Needs import or trading activity on the licence and a customs client code.
Pays 5% duty and 5% VAT at import; VAT can be reverse-charged if registered and linked.
Best for businesses selling inside the UAE.

Stage 2: Check the product before you pay

The HS code decides the duty rate and the approvals. The UAE uses the 12-digit GCC tariff, and Chinese export codes often differ after the sixth digit, so let the UAE broker confirm the import code. Most goods from China pay 5% duty on CIF; some lines are exempt and tobacco pays 100%. Many consumer products need approval before arrival, or the cargo can be held.

Product type	Approval usually needed	Authority
Electrical appliances, chargers, power banks, lighting, toys, tyres, cosmetics	Conformity certificate (ECAS) and product registration	MOIAT
Phones, routers, Bluetooth and Wi-Fi devices, smart watches	Type approval	TDRA
Medicines, medical devices, supplements	Registration and import permit	Emirates Drug Establishment (EDE)
Food, drinks, food contact materials	Food import registration and release	Dubai Municipality; ADAFSA in Abu Dhabi
Plants, seeds, fertilisers, animal products	Import permit and health certificate	MOCCAE
Lithium batteries, paints, chemicals	Dangerous goods declaration with MSDS; some need extra approval	Carrier, plus MOI or MOCCAE where required

Stage 3: Choose and check the supplier

Check the business licence and Unified Social Credit Code on China's National Enterprise Credit Information Publicity System.
Ask whether you are dealing with a factory or a trader, and confirm capacity and export history.
Confirm the supplier is registered with China Customs to export, or uses an export agent or the 1039 market procurement mode for market goods.
Agree AQL inspection levels in the purchase order and pay the balance only after a passed pre-shipment inspection.
Insist on correct descriptions, real values and true origin; undervalued invoices bring reassessment and penalties.

Stage 4: Agree the Incoterm

The Incoterm decides where the supplier's job ends. Write it with a named place and the edition, for example FOB Nansha, Incoterms 2020. The ICC recommends FCA for containers, because risk passes when the carrier takes the box, but FOB remains the usual Chinese quote and works well when your forwarder books the vessel. Our FOB vs CIF guide explains the cost split.

Term	Who clears export in China	Who books sea freight	What to watch
EXW	Buyer, which a foreign buyer usually cannot do	Buyer	Export declaration and VAT rebate problems; prefer FCA
FCA	Supplier	Buyer's forwarder	Name the exact handover place; ICC's choice for containers
FOB	Supplier	Buyer's forwarder	Most common from China; risk passes once on board
CFR / CIF	Supplier	Supplier	Destination charges can surprise you; CIF insurance is only minimum ICC (C) cover
DDP	Supplier	Supplier	Someone must be the UAE importer of record, and you may lose VAT recovery

Stage 5: Book the shipment

A full container load (FCL) gives you a sealed box of your own; less than container load (LCL) shares space and is charged by volume. As a guide, a 20ft container holds about 25–28 CBM of usable space and a 40HQ about 65–68 CBM. Buying from several suppliers? Our Guangzhou warehouse receives, counts, photographs and consolidates the goods into one container. Plan around Chinese holidays: Chinese New Year's Day 2027 falls on 6 February and many factories close for 2–4 weeks, so place orders by early December 2026.

Length (cm)Width (cm)Height (cm)CartonsKg per carton

Total volume–

Total weight–

Sea LCL charged (W/M)–

Best fit–

Usable space: 20GP ~25–28 CBM, 40GP ~55–58, 40HQ ~65–68.

SeaRoad

Stage 6: Documents, clearance and delivery

Documents your UAE broker will need

0/8

Commercial invoice addressed to the UAE importer, signed and stamped, with detailed descriptions, values, Incoterm and origin
Packing list that matches the invoice and B/L (cartons, weights, CBM)
Bill of lading with the UAE importer as consignee, or telex release confirmed
Certificate of origin issued in China
Approvals for regulated goods (ECAS, TDRA, EDE, municipality, MOCCAE)
Importer's trade licence and customs client code
MOFA invoice attestation if the invoice is AED 10,000 or more
MSDS and dangerous goods declaration if the goods contain batteries or chemicals

On arrival the line issues a delivery order once local charges are paid and the B/L is released. The broker files the declaration, customs routes it to a green channel, document check or inspection, and duty and VAT are paid online. With correct documents and no inspection, clearance at Jebel Ali typically takes about 1–3 working days after the delivery order, and the east coast routing adds 1–2 days of trucking. Our customs clearance guide and duty calculation guide cover each step in detail.

DestinationDuty rate %Goods value (USD)Freight and insurance (USD)Units

CIF value–

Duty–

VAT–

Duty and VAT–

Landed cost–

Cost per unit–

Most goods from China pay 5% GCC duty on CIF, once, at the first GCC entry. VAT is on CIF + duty. Estimate only.

Test your import plan

Are you ready to import from China?

Your Chinese supplier offers EXW or FOB. Which is usually safer for a UAE buyer?

Your commercial invoice is AED 25,000. What extra step applies in the UAE?

You hold only a Dubai customs code. Can you clear goods in Abu Dhabi with it?

Frequently asked questions

Do I need a licence to import from China to the UAE?

Yes, for commercial goods. You need a trade licence with import or trading activity and a customs client code in the emirate where you clear. Personal effects can be imported with an Emirates ID or passport.

Can I import from China without a UAE company?

Only through an importer of record: your buyer, a distributor or a licensed consignee. Golden Way can arrange clearance through a licensed consignee after compliance checks.

How much duty do I pay on goods from China?

Most goods pay 5% customs duty on the CIF value plus 5% VAT on CIF plus duty. Some goods are exempt and tobacco pays 100%. Our broker confirms the rate from your HS code.

How long does shipping from China to Dubai take?

Typically 18–30 days door to door on our route by sea to Khor Fakkan and bonded truck to Jebel Ali, depending on the sailing and customs.

Is there a free trade agreement that lowers duty on Chinese goods?

We could not confirm a China–GCC free trade agreement in force as of November 2026, so Chinese goods pay the normal GCC tariff unless our team confirms otherwise.

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Sources

General information checked on the date shown. Rules and rates change: our team confirms the details for your shipment.

How to Import from China to the UAE: The Complete Roadmap