Shipping from China to Dubai: sea freight and UAE customs guide (2026)

How your shipment moves

1. We check your supplier, commercial invoice and packing list before the goods are released.
2. Our truck collects from the factory (for example in Foshan) and delivers to our Guangzhou warehouse.
3. Cartons are counted, photographed and inspected, then loaded as FCL or consolidated with other orders as LCL.
4. The export declaration is filed in China (for example at Nansha), and the container is sealed and loaded.
5. The vessel sails via Singapore and Sri Lanka, with an update at every port call.
6. As of November 2026 the container is discharged at Khor Fakkan, outside the Strait of Hormuz.
7. It moves to Jebel Ali by bonded truck under customs seal, with no duty paid on the way.
8. We file the import declaration and settle the 5% duty and 5% VAT at cost on your behalf.
9. A local truck delivers to your warehouse or shop, and you receive the invoice, B/L and customs documents.

FCL or LCL: choosing the right container

With FCL you book a whole container (20GP, 40GP or 40HQ): loaded and sealed once, faster, one clearance. With LCL your cargo shares a container and is charged per W/M, the CBM or the tonnes (1 CBM = 1,000 kg), whichever is greater, usually with a 1 CBM minimum.

LCL adds roughly 3–7 days, and if another shipper's goods are held, the whole box can wait. Buying from several suppliers? We consolidate them into one FCL under one B/L.

Ports of loading in China

Load at the port nearest your supplier to keep origin trucking short. River ports such as Foshan and Zhongshan connect by barge to Nansha or Shekou.

• Guangzhou Nansha: Guangzhou, Foshan and Zhongshan factories; strong Middle East services, close to our Guangzhou office.
• Shenzhen (Yantian, Shekou): Shenzhen and Dongguan factories.
• Ningbo-Zhoushan: Zhejiang factories and Yiwu market goods.
• Shanghai (Yangshan, Waigaoqiao): suppliers in Jiangsu, Zhejiang and Anhui.

Routing as of November 2026: Khor Fakkan and bonded truck to Jebel Ali

As of November 2026, the Strait of Hormuz remains effectively closed to normal container shipping, as it has been since the end of February 2026. Jebel Ali is operational; the problem is access. Dubai cargo is discharged outside the strait, mainly at Khor Fakkan on the UAE east coast (Sharjah). Fujairah and Sohar in Oman are also used, with a temporary Dubai–Oman Green Corridor via Hatta.

Bonded trucks run daily from Khor Fakkan to Jebel Ali under customs seal, so no duty is paid until clearance. Expect emergency surcharges, occasional truck queues and possible discharge port changes. For Sharjah and Abu Dhabi consignees we confirm where goods are cleared, and we confirm routing and all-in cost for every booking.

UAE import customs, step by step

You need a UAE importer with a trade licence and customs client code (in Dubai, the Business Code on Dubai Trade). Without a UAE company, your buyer, a distributor or a licensed consignee can act as importer, subject to compliance checks.

• Before shipping, confirm the HS code (the UAE uses a 12-digit tariff), the duty rate and any pre-approvals.
• Make the UAE importer the B/L consignee, or issue the B/L to order with the importer as notify party.
• On arrival, pay the line's local charges and surrender the original B/L or confirm the telex release to get the Delivery Order.
• Our broker files the import declaration in Mirsal 2 (Dubai) or ATLP (Abu Dhabi) with the invoice, packing list, B/L, certificate of origin and permits.
• Attest the commercial invoice with MOFA if it is AED 10,000 or more.
• Pay duty, VAT and customs fees online; the risk engine then routes the declaration to green channel, document check or inspection.
• After release, the container is delivered and the empty is returned to the line's depot within free time.

Duty and VAT: how they are calculated

Goods from China pay 5% customs duty on the CIF value: goods plus freight and insurance to the first GCC port. Import VAT is 5% of CIF plus duty (plus excise where it applies). No China–GCC free trade agreement is in force, so a certificate of origin does not reduce duty. Some goods are 0%, tobacco 100%; the HS code decides.

If you are VAT-registered and your customs code is linked to your TRN in EmaraTax, import VAT can be reverse-charged in your VAT return. Customs may replace a low invoice value with a reference value, so declare the real price.

Free zones, restricted goods and pre-approvals

Goods in a free zone such as JAFZA (Jebel Ali) or KEZAD (Abu Dhabi) stay duty-suspended while stored or re-exported. Duty, VAT and invoice attestation apply when they enter the mainland.

Counterfeits, narcotics and items banned under UN or national sanctions cannot be imported; we screen every shipment. These need approval before arrival:

• Electronics, chargers, power banks, cables, toys, tyres and cosmetics: MOIAT ECAS conformity.
• Phones, routers, Bluetooth and Wi-Fi devices, smart watches: TDRA type approval.
• Medicines, medical devices and supplements: EDE registration and import permit.
• Food and food contact materials: municipality food import system (ADAFSA in Abu Dhabi).
• Plants, seeds, fertilisers, pesticides and animal products: MOCCAE permit.
• Lithium batteries, paints, perfumes and aerosols: declared as dangerous goods with an SDS.

Which Incoterm to use

FOB at a named Chinese port (for example FOB Nansha) or, better for containers, FCA at the supplier's warehouse or our CFS gives you control of freight, routing and destination charges. FCA also suits consolidation, as each supplier files its own export declaration.

Avoid EXW unless the supplier still clears export. With CFR or CIF Jebel Ali in 2026, risk passes in China and diversion costs usually fall on the consignee. Supplier DDP often means a third party clears in its name and you lose the reverse charge; DAP with you as importer is usually cleaner.

Documents you need

• Commercial invoice — signed and stamped, addressed to the UAE importer, with detailed descriptions, HS codes, values, Incoterm and country of origin
• Packing list — packages, marks, contents, weights and dimensions per carton; must match the invoice
• Bill of lading — original, telex release or sea waybill; consignee and goods must match the invoice
• Certificate of origin — non-preferential CO from CCPIT or China Customs, used for clearance and attestation
• Delivery Order — issued by the shipping line or its agent after local charges are paid
• MOFA attestation — online attestation of invoices of AED 10,000 or more, within 14 days of the declaration
• Trade licence, customs code and TRN — the importer's registrations, held by the clearing agent
• Permits and certificates — ECAS, TDRA, EDE, MOCCAE or municipality approvals, depending on the goods
• SDS and DG declaration — for batteries, chemicals, paints, perfumes and other dangerous goods

Questions importers ask

Rules and rates change. This guide is general information checked against official sources on the date shown; our team confirms the details for your shipment.