How is UAE import duty calculated?

The UAE applies the GCC Common Customs Tariff: a standard 5% duty on the CIF value of most imported goods, where CIF is the cost of the goods plus insurance and freight to the UAE port. The duty is added to the value before VAT is applied.

Is VAT charged on top of customs duty?

Yes. The UAE's 5% VAT is calculated on the duty-inclusive value, meaning VAT applies to the CIF value plus the customs duty (and any excise). So VAT is effectively charged on top of the duty, slightly increasing the total.

Which goods are exempt or higher-rated in the UAE?

Many basic foodstuffs, medicines and certain industrial inputs carry 0% customs duty. At the other end, tobacco products typically attract 100% duty and alcohol around 50%, and both tobacco and energy/sweetened drinks also bear UAE excise tax of 50–100%.

What is excise tax in the UAE?

Excise is a separate tax on harmful goods: 100% on tobacco and energy drinks, and 50% on carbonated and sweetened drinks. It is calculated on the higher of a designated retail price or the import value, and sits on top of customs duty before VAT.

Does this calculator store my data?

No. All figures are computed locally in your browser and nothing is uploaded, so your import details stay private.

UAE Import Duty & Customs Calculator

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This UAE import duty and customs calculator turns the value of an imported shipment into a total landed cost, applying the levies in the correct order: the GCC 5% customs duty on CIF value, any excise tax on harmful goods, and finally 5% VAT on the duty-and-excise-inclusive value. Get the order right and the headline figure matches what UAE Customs actually charges.

How it works

The customs base is the CIF value — the cost of the goods plus insurance and freight to the UAE port. The tool then applies:

duty = CIF × duty rate (standard 5%; 100% tobacco, 50% alcohol; 0% for many exempt staples)
excise = CIF × excise rate (100% tobacco/energy drinks, 50% sweetened/carbonated, else 0%)
VAT = (CIF + duty + excise) × 5%
landed cost = CIF + duty + excise + VAT

VAT is deliberately charged on the duty-inclusive value, so it stacks slightly on top of the customs duty.

Example

A CIF shipment of AED 10,000 of general goods. Duty at 5% = AED 500. No excise. VAT base = 10,000 + 500 = AED 10,500, so VAT at 5% = AED 525. Total landed cost = AED 11,025. Swap to AED 10,000 of energy drinks and excise of 100% adds AED 10,000, pushing the VAT base to AED 20,500 and the landed cost to about AED 21,525.

Notes

Actual duty rates vary by HS commodity code, and free-zone or transit imports, GCC-origin goods, and personal allowances can change or remove duty entirely. Customs may also charge small processing and inspection fees. Use this as a planning estimate and confirm the exact tariff for your HS code with UAE Customs or your clearing agent.