Key points
- JAFZA is a customs bonded zone: goods inside are duty-suspended, not duty-free forever.
- Selling to a mainland buyer triggers a free-zone-to-local declaration with 5% duty on CIF plus 5% VAT.
- Re-export to another GCC state means duty is normally paid in that destination instead of the UAE.
- Dubai free zone companies must declare goods consumed inside the zone, at least quarterly.
- In 2026 cargo usually arrives via Khor Fakkan or Fujairah and a bonded truck; we confirm the route per booking.
What importing into JAFZA actually means
JAFZA, owned by DP World and operating since 1985, sits next to Jebel Ali Port and Al Maktoum International Airport and describes itself as the largest customs bonded zone in the Middle East. Legally, goods that enter it from abroad are outside the UAE customs territory. You can store them, sell them to other free zone companies, relabel or repack them, and send them on to other countries without paying UAE duty. The bill only comes when goods cross into the mainland, or are consumed in the zone in a dutiable way. Note that relabelling or repacking does not change origin: the goods stay Chinese for customs.
Key declarations in one place
Tap a card to flip it
How goods from China reach JAFZA in 2026
- Book with the free zone company as consigneeThe B/L names your JAFZA company, or your buyer's, as consignee or notify party, using its Dubai customs code.
- Discharge outside HormuzAs of November 2026 the container usually lands at Khor Fakkan or Fujairah, or at an Omani port such as Sohar.
- Bonded transit to Jebel AliThe box moves under customs seal, with no duty on the way. From Oman, Dubai's Green Corridor through Hatta applies.
- Import to free zone declarationYour broker files it in Mirsal 2 with invoice, packing list, B/L and certificate of origin. Duty stays suspended.
- Gate in and receiveThe container enters JAFZA, is unloaded into your warehouse, and stock is recorded against the declaration.
- Return the emptyReturn the empty container to the depot named on the release within free time to avoid detention.
Moving goods onshore: selling into the mainland
A free zone company generally cannot trade directly in the UAE mainland. Customs and licensing are separate questions: customs clearance can be arranged, but the sale itself needs a mainland distributor, a branch or the right licence. In practice the mainland buyer or an appointed agent acts as importer of record and files the free-zone-to-local declaration. Duty is 5% of the customs value and VAT is 5% of value plus duty, unless the buyer reverse-charges VAT through a customs code linked to its TRN.
- No duty or import VAT while the stock sits in the zone.
- Good for regional stock, consolidation and relabelling.
- Track every carton: unexplained shortages can be treated as sold locally without duty.
- Free-zone-to-local declaration by the mainland importer or its broker.
- 5% duty on CIF plus 5% VAT, or VAT reverse charge for registered buyers.
- Product approvals such as ECAS or TDRA apply before goods enter the market.
- Re-export or transit declaration, sealed truck via Hatta to Oman or Ghuwaifat to Saudi Arabia.
- Duty is normally paid once in the destination state; VAT follows destination rules, 5% in Oman and 15% in Saudi Arabia.
- The destination's own product rules still apply.
- Re-export declaration and exit certificate, plus destination documents such as Iraq's COSQC certificate.
- No UAE duty under suspension.
- Iran, Iraq, Afghanistan, Russia and dual-use goods need a compliance check before we quote.
Most goods from China pay 5% GCC duty on CIF, once, at the first GCC entry. VAT is on CIF + duty. Estimate only.
Re-exporting from JAFZA
Re-export is the main reason many traders choose JAFZA. Goods can be held until a buyer in Oman, Saudi Arabia, Kuwait, Iraq or Africa orders, then shipped without the UAE ever charging duty. Because the GCC applies duty at the first point of entry into the customs union, goods re-exported uncleared to a GCC state pay that state's duty on arrival. Goods that already paid duty in the UAE can move to another GCC state with proof of payment, but then VAT is due in the destination.
- Prepare a re-export declaration in Mirsal 2 and keep the exit certificate.
- Match quantities to the original import to free zone declaration.
- Use a sealed truck and the transit time limits for land re-exports.
- Check destination requirements before loading: conformity certificates, import licences, labelling.
- Every shipment is screened for sanctions and end use; we do not handle shipments that fail review.
Documents for each movement
| Movement | Declaration | Main documents | Duty and VAT |
|---|---|---|---|
| China to JAFZA | Import to free zone | Invoice, packing list, B/L, certificate of origin, D/O | Duty suspended |
| JAFZA to Dubai mainland | Free zone to local | Invoice to the mainland buyer, packing list, original FZ declaration, permits | 5% duty on CIF, 5% VAT or reverse charge |
| JAFZA to Oman or Saudi Arabia | Re-export or transit | Invoice, packing list, CMR or truck manifest, destination certificates | Paid in the destination |
| JAFZA to Africa or Iraq by sea | Re-export | Invoice, packing list, B/L, exit certificate, destination conformity documents | No UAE duty |
| JAFZA to another free zone | Free zone transfer | Invoice or transfer note, packing list | Duty suspended |
Before your first JAFZA import
0/9VAT and goods consumed inside the zone
JAFZA North and South are listed as VAT designated zones. Under conditions, a designated zone is treated as outside the UAE for VAT, and goods can move between designated zones without VAT. Moving goods from the mainland into a designated zone is not an export, so it is not zero-rated. Separately, since 25 October 2020 Dubai free zone companies have had to file a goods consumption declaration at least quarterly for goods used inside the zone. Items such as building materials, packaging and office supplies are generally non-dutiable; goods sold locally are dutiable.
Quick check
JAFZA import basics
Frequently asked questions
Is Jebel Ali Free Zone duty-free?
Duty is suspended, not removed. Goods pay no UAE duty while in JAFZA or when re-exported; 5% duty on CIF and 5% VAT apply when they enter the UAE mainland.
Can a JAFZA company sell in Dubai?
Not directly in most cases. Sales to the mainland go through a mainland distributor, branch or licensed importer, who files the free-zone-to-local declaration and pays duty and VAT.
What documents do I need to import into JAFZA?
A commercial invoice and packing list addressed to the free zone company, the bill of lading, a certificate of origin and the delivery order, filed under a Dubai customs code.
How do ships reach Jebel Ali in 2026?
As of November 2026 most container lines avoid the Strait of Hormuz, so cargo lands at Khor Fakkan, Fujairah or Sohar and reaches JAFZA by bonded truck.
Do I pay VAT on goods in JAFZA?
JAFZA is a VAT designated zone, so under conditions goods there are treated as outside the UAE for VAT. VAT applies when goods enter the mainland. Ask a tax adviser about your case.
Can I re-export from JAFZA to Iraq or Iran?
Re-export to Iraq is possible with the right destination documents. Iran, Iraq, Afghanistan and Russia need a full compliance review of goods, parties and payment before we can quote.
Sources
- JAFZA – About Jebel Ali Free Zone
- UAE ICP – The Concept of the GCC Customs Union
- Dubai Customs – Customs Notice 04/2026 (Green Corridor)
- Dubai Customs – Customs Notice 06/2026
- KPMG – Free zone consumption customs declarations (Dubai Customs Notice 17/2020)
- Gulf News – FTA announces list of Designated Zones in the UAE
- Gulf News – Dubai issues new customs rules to route cargo via Oman (Apr 2026)
- Lloyd's List Intelligence – Strait of Hormuz Brief, 22 October 2026
General information checked on the date shown. Rules and rates change: our team confirms the details for your shipment.