Key points
- Pick the declaration type first: local import, free zone, free zone to local, transit, re-export or temporary admission.
- No delivery order, no collection: pay the line's local charges and release the B/L before free time runs out.
- Invoices of AED 10,000 or more need MOFA attestation, paid before or within 14 days of the declaration.
- Most delays come from vague descriptions, mismatched documents and missing approvals.
- As of November 2026 much cargo arrives via Khor Fakkan, Fujairah or Sohar, adding 1–2 days of bonded trucking.
How UAE customs clearance works
The UAE sits inside the GCC customs union, but each emirate runs its own customs authority and systems, while the federal ICP sets policy and the tariff. Dubai Customs clears Jebel Ali, Port Rashid, the airports and Hatta through Mirsal 2. Abu Dhabi Customs clears Khalifa Port, Mina Zayed, Ghuwaifat and the Al Ain borders through ATLP, and brought a package of 10 new procedural decisions into force on 30 June 2026. Sharjah, Fujairah and the other emirates clear their own ports, so Khor Fakkan cargo falls under Sharjah. The logic is the same everywhere.
Who does what
| Body | Role in your clearance |
|---|---|
| Dubai Customs (Mirsal 2, Dubai Trade) | Declarations, duty collection, risk assessment and release for Dubai entry points |
| Abu Dhabi Customs (ATLP) | The same for Khalifa Port, Mina Zayed, Abu Dhabi airport and land borders |
| Federal Tax Authority (EmaraTax) | VAT registration and the link between your customs code and TRN |
| MOFA (eDAS 2.0) | Electronic attestation of commercial invoices and certificates of origin |
| MOIAT, TDRA, EDE, MOCCAE, municipalities | Product approvals that customs checks before release |
| Shipping line or forwarder's agent | Arrival notice, local charges and the delivery order |
| Licensed clearing agent | Files the declaration under the importer's code and handles queries |
Choose the right declaration type
| Declaration | Use it when | Duty and VAT |
|---|---|---|
| Import for local use | Goods enter the UAE market | 5% duty on CIF unless exempt, plus 5% VAT |
| Import to free zone | Goods go straight into JAFZA, KEZAD or another free zone | Duty suspended; VAT depends on the zone and use |
| Free zone to local | Goods leave a free zone for the mainland | Duty and VAT paid at this point |
| Import for re-export | Goods come into the mainland to be re-exported within a time limit | Deposit or guarantee, refunded on proof of exit |
| Transit | Goods pass through the UAE to another country uncleared | Deposit or guarantee, released on proof of exit |
| Temporary admission | Exhibitions, projects, testing or repair for a set period | Deposit or guarantee; ATA carnets for eligible goods |
| Re-export | Goods leave the UAE for another country | No UAE duty under suspension; refund rules if duty was paid |
The clearance process step by step
- Pre-arrival checksConfirm the 12-digit HS code, duty rate and approvals, and check the importer's code is active.
- Manifest and arrivalThe line files the manifest and sends an arrival notice; free time starts at discharge.
- Get the delivery orderPay the line's local charges and surrender an original B/L or confirm the telex release. The D/O is usually issued electronically.
- File the declarationThe broker files the declaration in Mirsal 2 or ATLP with the invoice, packing list, B/L, certificate of origin and permits. Since 10 May 2026, Dubai declarations may optionally be signed with UAE PASS (reported).
- Attest the invoiceFor invoices of AED 10,000 or more, attest through MOFA eDAS 2.0 at AED 150 per invoice, before or within 14 days of the declaration.
- Pay duty, VAT and feesPay online by customs account, guarantee or e-payment; VAT is reverse-charged if your code is linked to your TRN.
- Risk assessmentThe system routes the declaration to the green channel, a document check or a scan or physical inspection.
- Release and port appointmentAfter approval the release is issued, a port token or appointment is booked and the truck collects the container.
- Deliver and close outReturn the empty within free time, keep records for at least 5 years, and report the import VAT in your return.
- Released without a document check or inspection.
- Consistent documents and a clean importer history help.
- The container can be collected once the release and port appointment are issued.
- An officer reviews the invoice, packing list, CO and permits before release.
- Common triggers: vague descriptions, values below reference prices, mismatched weights or consignee.
- Fast answers keep the delay to hours, not days.
- The container is scanned or physically examined, sometimes with the municipality or MOIAT.
- Adds time plus inspection, handling and storage charges.
- Missing approvals at this stage can mean the cargo is held until they are issued.
The delivery order and port release
The delivery order is the shipping line's permission to collect your container; customs release alone does not get the box out of the terminal. You pay the line's local charges (D/O fee, terminal handling, documentation) and surrender one original B/L or rely on a confirmed telex release. With a forwarder's house B/L, both the forwarder's agent and the line must release. If originals are lost, a carrier may accept a bank-countersigned letter of indemnity, but it can refuse. Free time runs from discharge, so a blocked D/O costs money every day. Estimate the cost of extra days below.
Free time and daily charges differ by line, port and container type. Use the figures on your booking.
Fees you will see on a clearance
| Item | Amount or basis | Paid to |
|---|---|---|
| Customs duty | 5% of CIF for most goods; 0% for exempt lines; tobacco 100% | Customs |
| Import VAT | 5% of CIF plus duty plus any excise, or reverse-charged in the VAT return | Customs or FTA |
| Declaration fee (Dubai) | Reported about AED 70 dutiable or AED 80 non-dutiable, plus AED 20 Knowledge and Innovation fee; confirm with Dubai Customs | Dubai Customs |
| Invoice attestation | AED 150 per invoice of AED 10,000 or more, and AED 150 per certificate of origin | MOFA |
| Late attestation | Reported fine of AED 500 per invoice | MOFA |
| Delivery order and local charges | D/O fee, terminal handling, documentation; vary by line | Shipping line or agent |
| Storage, demurrage, detention | After free time; vary by terminal and line | Terminal operator, line |
| Inspection and scanning | When the container is selected | Terminal or customs |
Clearance in 2026: east coast ports and the Green Corridor
Since March 2026 most big container lines have avoided the Strait of Hormuz, and as of November 2026 container transits remain minimal. Dubai and Abu Dhabi cargo now lands mostly at Khor Fakkan, Fujairah or Sohar in Oman and moves inland under customs seal. On our main route the container discharges at Khor Fakkan and travels as bonded transit to Jebel Ali, where Dubai Customs clears it; the truck leg adds about 1–2 days. Dubai Customs also runs a temporary Dubai–Oman Green Corridor through Hatta for cargo landed in Oman (Customs Notices 04/2026 and 06/2026), in force until further notice.
Avoid the usual delays
Before your container arrives
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Frequently asked questions
How long does customs clearance take in Dubai?
Typically about 1–3 working days after the delivery order at Jebel Ali with correct documents and no inspection. Inspections or missing permits add days; east coast routing adds 1–2 days.
What documents are needed for UAE customs clearance?
Commercial invoice, packing list, bill of lading, certificate of origin, delivery order, the importer's trade licence and customs code, any product approvals, and MOFA attestation for invoices of AED 10,000 or more.
What is Mirsal 2?
Mirsal 2 is Dubai Customs' declaration system, used through the Dubai Trade portal. Abu Dhabi Customs uses ATLP, and the other emirates run their own systems.
Can I clear customs myself in the UAE?
A company registered with customs can file declarations, but most appoint a licensed clearing agent who files under the importer's code and handles customs queries.
What happens if my shipment is selected for inspection?
The container is scanned or opened, sometimes with another agency such as the municipality or MOIAT. Expect extra time and inspection and storage charges, and have all approvals ready.
Do I pay VAT at UAE customs?
Only if you are not VAT-registered or your customs code is not linked to your TRN. Otherwise the 5% import VAT is reverse-charged in your VAT return.
Sources
- Dubai Customs – Customs Notice 04/2026 (Dubai–Oman Green Corridor)
- Dubai Customs – Customs Notice 06/2026 (Green Corridor update)
- UAE MOFA – Attestation of commercial invoices via eDAS 2.0
- UAE MOFA – FAQs on invoice and certificate of origin attestation
- Al Tamimi – UAE commercial invoice attestation deadline and penalties
- PwC – Abu Dhabi Customs issues new decisions governing customs procedures (2026)
- Deloitte – Dubai Customs implements expanded 12-digit tariff code
- Gulf News – Dubai issues new customs rules to route cargo via Oman (April 2026)
- Lloyd's List Intelligence – Strait of Hormuz Brief, 30 September 2026
- UpperSetup – UAE import customs and import VAT in 2026 (secondary: declaration fees)
General information checked on the date shown. Rules and rates change: our team confirms the details for your shipment.