📦 1. Customs & Documentation Requirements

Every shipment entering the UAE must go through customs clearance.

Common required documents:

• Commercial invoice (with item details & value)
• Packing list
• Bill of Lading (sea) or Airway Bill (air)
• Certificate of origin
• Import permit (for restricted goods)

👉 Missing or incorrect documents can delay or block shipments.

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💰 2. Duties & Taxes

• Customs duty: Usually ~5% of total shipment value (CIF = cost + insurance + freight)
• VAT: 5% on most imported goods

📌 Extra charges may include:

• Clearance/handling fees
• Storage fees (if delayed)
• Courier service charges

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🚫 3. Prohibited & Restricted Items

Some goods are banned or need special approval.

Prohibited (examples):

• Drugs & narcotics
• Weapons & explosives
• Pornographic material
• Counterfeit goods

Restricted (need approval):

• Food & cosmetics
• Medicines
• Electronics (e.g., telecom devices)
• Alcohol or pork products

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📊 4. Shipment Value Categories (Typical Courier Rules)

• Low value shipments: Faster clearance, minimal paperwork
• Medium value: May require duties
• High value: Full customs process + documentation required

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🏢 5. Import Rules for Businesses

• Must have a trade license and importer code
• Goods must match business activity
• Free zone companies can import duty-free (until goods enter UAE market)

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🚚 6. Delivery & Payment Terms

• Courier companies often pay duties upfront and charge the receiver later
• Shipping terms matter:
  • DAP/DDU: Receiver pays duties
  • DDP: Sender pays everything