Key points
- Free zone storage, import for re-export and transit all keep UAE duty suspended; only local import triggers 5% duty and 5% VAT.
- Mainland routes need a deposit or bank guarantee, released when customs confirms the goods have left.
- Dubai raised the transit period to 90 days (Customs Notice 05/2026) and extended suspension cases to 180 days in September 2026.
- Re-exported Chinese goods stay Chinese origin; a UAE chamber certificate only certifies the re-export.
- Destination rules still apply: SABER in Saudi Arabia, COSQC in Iraq, and sanctions screening for every shipment.
What re-export from Dubai actually means
Dubai is the Gulf's main stock-holding hub. Traders bring containers from China, store or split them, and send them on to Oman, Saudi Arabia, Iraq, Africa or Central Asia. What decides your cost is whether UAE duty was ever charged. If the goods stayed under customs suspension, you pay no UAE duty or import VAT and the destination collects its own. If they were cleared for the local market first, you paid 5% duty on the CIF value and can only recover it through a refund claim.
- Goods land straight into JAFZA, KEZAD, SAIF or another free zone.
- No UAE duty while they stay or when they leave again.
- Best for stock sold across several markets over weeks or months.
- No MOFA invoice attestation when the discharge port is a free zone.
- Goods enter mainland Dubai under suspension for a limited period.
- Customs holds a cash deposit or bank guarantee for the duty.
- Suits traders without a free zone company whose goods leave soon.
- Invoices must still be uploaded to MOFA.
- Goods cross the UAE uncleared, for example Khor Fakkan to Hatta.
- The truck travels under customs seal with a deposit or guarantee.
- Up to 90 days in Dubai under Customs Notice 05/2026.
- Third-country transit is exempt from MOFA attestation.
- Duty and VAT were paid on entry to the mainland.
- Goods leaving in the same condition within the allowed period can get a duty refund with exit proof.
- Reported Dubai refund claim fee: about AED 70.
Which declaration fits your shipment
| Declaration | Typical use | UAE duty | Security | Watch out for |
|---|---|---|---|---|
| Import to free zone, then re-export | Regional stock, splitting containers, relabelling | Suspended | Free zone licence and customs code | Any part moved to the mainland pays duty and VAT |
| Import for re-export (mainland) | Short stays, trader without a free zone company | Suspended | Cash deposit or bank guarantee | Missing the deadline turns the deposit into duty or a fine |
| Transit | Port to land border or port to port, goods not cleared | Suspended | Deposit or guarantee, sealed truck | Exit must be confirmed at the named border or port in time |
| Re-export after local import | Goods sold in the UAE first, part shipped out later | Paid, refundable | None | Refund only with exit proof and goods in the same condition |
Step by step: re-export from a Jebel Ali free zone
- Plan before the goods leave ChinaDecide which markets the stock serves and ask the supplier for the invoice, packing list and certificate of origin in the name of the company that will hold the goods.
- Land the cargo and declare it into the zoneIn 2026 most China cargo for Dubai discharges at Khor Fakkan and moves to Jebel Ali in a bonded truck. The import-to-free-zone declaration keeps duty suspended.
- Store, split or relabelInside the zone you can break containers, repack and relabel. This does not change the origin, which stays China.
- Check the destination's rulesConfirm the buyer's import licence, the destination's conformity scheme and its document list before booking the outbound truck or vessel.
- File the re-export declarationThe clearing agent files the exit declaration in Mirsal 2, referencing the original entry so customs can match quantities.
- Seal and moveRoad cargo is sealed and driven to Hatta, Ghuwaifat or another exit point; sea cargo is loaded at the port.
- Obtain the exit proofCustoms confirms the exit. Keep the exit certificate and declaration copies: the buyer needs them, and you need them for any deposit or refund.
- Close the fileReconcile what came in with what went out. Dubai Customs' penalty list shows 10% of the CIF value for free zone goods that were not re-exported.
Deposits, guarantees and getting your money back
On mainland routes customs protects the duty with a security. Sharjah Customs, for example, publishes a 5% deposit on the CIF value plus registration fees, paid in cash or by cheque, valid for 6 months and refunded against approved exit documents from any UAE customs point. Dubai accepts cash deposits or bank guarantees, and regular traders often keep a standing guarantee. Dubai Customs deducts part of the deposit when the refund claim is late, so claim as soon as the exit is confirmed. The calculator estimates the 5% duty a deposit usually covers.
Most goods from China pay 5% GCC duty on CIF, once, at the first GCC entry. VAT is on CIF + duty. Estimate only.
| Dubai Customs: when the deposit claim is filed | What is deducted |
|---|---|
| Within 30 days of expiry | 10% of the deposit |
| 1–60 days after expiry | 15% of the deposit |
| 61–90 days after expiry | 30% of the deposit |
| 91–120 days after expiry | 45% of the deposit |
| More than 120 days after expiry | Claim rejected |
| Import for re-export not exported after 180 days (standing guarantee) | AED 1,000 per bill of entry in the first month, AED 2,000 from the second month |
Routes onward: GCC, Africa and Central Asia
| Destination | Usual route from the UAE | What the destination needs | With Golden Way |
|---|---|---|---|
| Oman | Truck via Hatta – Al Wajajah or Khatmat Malaha | Declaration in Bayan, 5% VAT; duty is not charged again if UAE duty was paid and proven | Running, daily trucks, 1–4 days typical |
| Saudi Arabia | Truck via Ghuwaifat – Batha | SABER certificates for regulated products, 15% VAT, Saudi tariff with many lines above 5% | Coming next; team confirms options |
| Kuwait, Qatar, Bahrain | Truck through Saudi Arabia | Each country's declaration and product rules; no VAT in Kuwait and Qatar, 10% in Bahrain | Kuwait lane coming next; others on request |
| Iraq | Road through Saudi Arabia, or by sea | COSQC conformity for regulated goods and Iraqi customs documents | Road to Iraq coming next; quoted case by case |
| Afghanistan | Via Central Asia or Iran | Compliance screening of goods, parties and payment; Torkham and Chaman closed to trade as of November 2026 | Running after compliance review |
| Central Asia and Africa | Sea or multimodal, confirmed per booking | EAC rules in Kazakhstan and Kyrgyzstan; many African markets run their own conformity schemes | Quoted case by case |
Documents checklist for a re-export
Before the goods leave the UAE
0/10Origin and attestation when you re-export
Storing, repacking or labelling in a free zone does not make Chinese goods UAE or GCC origin. If your buyer needs a UAE certificate, Dubai Chambers issues certificates of origin for exports and re-exports to members for AED 100 each, with a copy of the Dubai Customs transit bill for transshipment goods. MOFA invoice attestation does not apply to free zone discharge or third-country transit, but import-for-re-export invoices must still be uploaded. Your Chinese certificate of origin remains the key proof of origin.
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Test yourself: re-export basics
Frequently asked questions
Do I pay UAE VAT on goods re-exported from Dubai?
Not if the goods stayed under suspension in a free zone, in transit or under import for re-export. The destination country then charges its own VAT. If you cleared them locally first, the 5% import VAT was paid and is handled through your VAT return under the normal rules; ask your tax advisor.
How long can goods stay in transit through Dubai?
Since 31 March 2026, up to 90 days from clearance of the transit declaration under Customs Notice 05/2026, with longer periods only on approved request. The measure is temporary and applies until further notice.
Can I re-export goods I already cleared in Dubai?
Yes. File a re-export declaration and, if the goods leave in the same condition within the allowed period, claim the duty refund with the exit proof. The reported Dubai refund claim fee is about AED 70.
Do re-exported goods become UAE origin?
No. Storage, repacking and labelling do not change origin. A UAE chamber certificate for such goods certifies the re-export, and the origin stays China.
Is a free zone better than import for re-export?
For stock that will sit for months and go to several markets, usually yes: no deposit and less time pressure. For one quick onward move, transit or import for re-export can be simpler. We compare both for your route.
Can Golden Way re-export from Dubai to Afghanistan?
Yes, via Central Asia or Iran, after a full compliance review of the goods, parties and payment. Torkham and Chaman were closed to trade as of November 2026. We decline any shipment that fails screening.
Sources
- ATB Legal – Dubai Customs extends transit period from 30 to 90 days (Customs Notice 05/2026)
- Gulf News – Dubai Customs extends customs duty suspension by 60 days (Sep 2026)
- Khaleej Times – Dubai extends exemption of suspended customs duty cases for 60 days
- Sharjah Customs – Re-export
- Dubai Customs – Customs offences (deposit and re-export penalties)
- Dubai Chambers – Issuing a Certificate of Origin
- UAE MOFA – FAQs on commercial invoice and certificate of origin attestation
- UAE ICP – The Concept of the GCC Customs Union
- Lloyd's List Intelligence – Strait of Hormuz Brief, 30 September 2026
General information checked on the date shown. Rules and rates change: our team confirms the details for your shipment.