Key points
- The importer code (customs client code, called the Business Code in Dubai) is tied to a trade licence, not to a person.
- Your licence activities must cover import or trading of the goods you plan to bring in.
- Each emirate issues its own code: a Dubai code does not automatically work at Abu Dhabi or Sharjah customs.
- A clearing agent files declarations under your code, but you stay legally responsible for the goods.
- Linking the code to your VAT number lets you reverse-charge the 5% import VAT.
What an importer code is, and what it is not
Every UAE customs authority keeps a register of the companies and people that deal with it. When your company is entered in that register, you receive a customs client code. Traders call it the importer code, import-export code or Mirsal code; Dubai Customs calls it the Business Code. Customs uses it to know who the importer of record is, which activities the licence allows, and where to charge duty. The code is not a licence to trade by itself: it only mirrors what your trade licence already allows, and it does not let you clear goods unless you or an authorised clearing agent file the declaration.
Tap a card to flip it
Step 1: get a trade licence with the right activities
Customs issues the code for the activities shown on your licence, so the licence is where most problems start. A consultancy or services licence will not let you import stock for sale. Before you register, check that the licence includes an import, export or trading activity that covers your products, for example general trading, or a specific line such as building materials or electronics. If you plan to bring in regulated goods, the activity should match them, because other authorities (MOIAT for ECAS, TDRA, the municipality) look at the same licence. Mainland licences are issued by each emirate's economic department; free zone licences by the zone authority.
| Importer type | Can import for | What you need |
|---|---|---|
| Mainland company | The UAE local market, re-export and transit | Trade licence with import or trading activity, customs client code in the emirate of clearance, VAT registration if over the threshold |
| Free zone company (JAFZA, KEZAD, SAIF, Hamriyah, RAKEZ and others) | Its own free zone with duty suspended, and re-export | Free zone licence and customs code; mainland sales need a mainland importer or distributor, with duty and VAT paid on exit |
| Individual | Personal effects and goods for personal use | Emirates ID or passport; commercial quantities need a licensed company |
| No UAE company | Only through a local importer of record | A buyer, distributor or licensed consignee who holds a licence and code |
Step 2: register the customs client code
- Create a Dubai Trade accountUse a company email address. Other emirates use their own portals, for example ATLP in Abu Dhabi.
- Request business registrationChoose the business type, such as importer or exporter, that matches your licence.
- Enter company detailsName, address and contacts must match the trade licence exactly; mismatches are the most common reason for rejection.
- Upload documentsLicence, memorandum of association, passport and Emirates ID of the owner or authorised signatory, and any other documents the system asks for.
- Pay the fee onlineReported Dubai figures are AED 100 plus a AED 20 Knowledge and Innovation fee; confirm the current amount on Dubai Trade.
- Receive the codeThe code is sent by email, usually within 1–3 working days for a complete application.
- Authorise your clearing agentGive your broker a written authorisation so it can file declarations under your code.
Documents to have ready
0/8Using a clearing agent or broker
Under Dubai Customs policy a client code on its own does not give the right to clear goods. Declarations are filed either by the company itself through an authorised representative, or by a licensed customs broker. Brokers must be licensed by the economic department, keep a bank guarantee with customs and run a clearance office, and they file only under the written authorisation of the goods owner. Most importers use a broker, because the broker knows the HS codes, permits and fees. Since 10 May 2026, Dubai declarations can optionally be signed with UAE PASS (reported, Customs Notice 10/2026).
- You hold the code; the broker files under it with your authorisation.
- Best for regular imports and for building your own import history.
- Duty and VAT are linked to your company, so you can reverse-charge VAT.
- You remain responsible for correct values, descriptions and permits.
- Possible with an authorised representative registered for your company.
- Needs staff who know Mirsal 2 or ATLP, HS codes and permit rules.
- Usually only worth it for high, steady volumes.
- A buyer, distributor or licensed consignee acts as importer of record.
- Fast to start, but the goods legally belong to that importer in customs terms.
- VAT reverse charge and import history go to the consignee, not to you.
- Golden Way can arrange a licensed consignee, subject to compliance checks.
Linking the code to VAT: the step many importers miss
VAT registration is mandatory when taxable supplies and imports exceed AED 375,000 in 12 months, and voluntary from AED 187,500, according to the Federal Tax Authority. Once you have a TRN, link it to your customs code: add the customs registration number to your VAT profile in EmaraTax, or link the code to the TRN from your Dubai Trade account. When the link is in place, the 5% import VAT is reverse-charged and shows in your VAT return instead of being paid in cash before release. Without the link, customs collects the VAT at the border and you recover it later, which ties up cash on every container.
Most goods from China pay 5% GCC duty on CIF, once, at the first GCC entry. VAT is on CIF + duty. Estimate only.
Keeping the code active, and other emirates
- The Dubai code is valid as long as the trade licence: renew the licence first, then renew the code (a AED 25 renewal fee is reported).
- Dubai Customs policy gives 60 days after licence expiry; after that the code is suspended and declarations stop.
- A Dubai code can also be suspended if no customs transactions are made for six months.
- Abu Dhabi, Sharjah, Ajman, RAK, Fujairah and Umm Al Quwain issue their own codes; register where your goods are actually cleared.
- As of November 2026 many containers for Dubai land at Khor Fakkan (Sharjah) and move to Jebel Ali under customs seal, so clearance can still take place in Dubai under a Dubai code. We confirm the clearance point for each booking.
- Keep customs documents for at least five years; they prove duty paid for re-export and GCC transfers.
Check your understanding
Frequently asked questions
How long does it take to get an importer code in Dubai?
With a valid licence and complete documents, the Dubai Business Code is usually issued online within 1–3 working days through the Dubai Trade portal.
How much does a UAE importer code cost?
For Dubai, reported fees are AED 100 plus a AED 20 Knowledge and Innovation fee for a new code and about AED 25 to renew. Other emirates set their own fees. Confirm on the customs portal before paying.
Can a free zone company get an importer code?
Yes. Free zone companies register a customs code to bring goods into their zone with duty suspended and to re-export. Selling into the mainland needs a mainland importer or distributor, and duty and VAT are paid when the goods leave the zone.
Is the Dubai importer code valid in Abu Dhabi or Sharjah?
Not automatically. Each emirate's customs issues its own client code, so register in the emirate where your goods will be cleared.
Can I import into the UAE without a trade licence?
Only personal goods. Commercial imports need a licensed importer of record, which can be your buyer, a distributor or a licensed consignee arranged by a forwarder.
Do I need VAT registration to get an importer code?
No, but registration is mandatory above AED 375,000 of taxable supplies and imports in 12 months. Once registered, link your TRN to the code so import VAT can be reverse-charged.
What happens if my trade licence expires?
Under Dubai Customs policy the code follows the licence. After a 60-day grace period the code is suspended and you cannot file declarations until the licence and code are renewed.
Sources
- Dubai Customs – Customs Policies Booklet (client registration and customs broker policies)
- UAE Federal Tax Authority – Registration for VAT
- Business Dubai – Dubai Customs registration, Mirsal 2 and TRN linkage (2026, secondary)
- UpperSetup – UAE import customs and import VAT in 2026 (secondary: Business Code fees)
- Deloitte – Dubai Customs implements expanded tariff code
- 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.