Wondering how to import products into the UAE as a Free Zone Company? Importing goods into the UAE is a core part of running a successful trading business—especially for Free Zone companies built around global supply chains, re-exports, or distribution. But while Free Zones like DUQE offer significant advantages when it comes to tax, duty, and foreign ownership, navigating UAE customs regulations, documentation, and mainland restrictions can feel complex for first-time importers.
Whether you’re bringing in electronics, apparel, industrial equipment, or FMCG goods, the process needs to be legally watertight and cost-effective. As UAE customs systems evolve to align with international trade standards and tax regulations, staying informed is more important than ever.
We explain exactly how to import products into the UAE as a Free Zone company in 2025, with specific insights for businesses licensed through DUQE Free Zone in Dubai. You’ll learn how customs procedures work, when and how duties apply, and how to legally move goods into the UAE market—all with DUQE’s integrated support.
The UAE Import System Explained
What Happens When You Import into a Free Zone
When a company imports goods into a UAE Free Zone, those goods are treated differently from goods entering directly into the UAE mainland. Free Zones are considered outside the UAE’s domestic customs territory. That means imported goods can enter the Free Zone without customs duty or VAT, as long as they stay within the zone or are re-exported to another country.
In practice, this system allows Free Zone companies to hold, process, or resell goods globally without incurring immediate import costs. The customs declaration still needs to be submitted, and goods are inspected on entry. Still, the import is considered a duty-suspended transaction.
When Duties and VAT Are Charged
However, the moment those goods leave the Free Zone and enter the UAE mainland—whether sold to a local distributor, retailer, or end-consumer—they become liable for both customs duty and VAT. In most cases, that means 5% customs duty based on the CIF (Cost, Insurance and Freight) value of the goods, plus 5% VAT on the same value.
So while the Free Zone system provides major financial benefits upfront, businesses still need to understand when tax and duty are triggered, how customs clearance works, and how to maintain compliance when moving goods between jurisdictions.
Importing Through DUQE Free Zone
What Makes DUQE a Strategic Base for Importers
DUQE Free Zone, located aboard the Queen Elizabeth 2 docked at Mina Rashid Port, offers a uniquely strategic base for companies involved in product import and export. As a Free Zone operating under Dubai’s Ports, Customs and Free Zone Corporation (PCFC), DUQE integrates directly with Dubai Customs systems—including registration, clearance, and bonded warehouse processes.
Support DUQE Offers for Importing
For businesses importing through DUQE, this means seamless access to Dubai’s main port infrastructure, efficient customs clearance via Mirsal II (Dubai’s electronic declaration platform), and expert guidance on every step of the import process.
Once your DUQE trade licence is issued, the Free Zone team assists you in registering for a customs importer code, which is mandatory for filing any declarations. DUQE also supports businesses in determining whether their goods are subject to import restrictions, assists with securing necessary permits for controlled items, and helps navigate the customs interface when bringing goods into the zone.
Although DUQE itself doesn’t provide warehousing, companies can easily access bonded storage through PCFC-affiliated logistics parks or third-party logistics providers. And with DUQE offering general trading and specialised trading licences, it’s possible to structure your import business with full legal clarity from day one.
Free Zone vs Mainland Importing – What’s the Difference?
Duties and Taxes
The biggest difference between Free Zone and mainland importing lies in when taxes and duties are paid, and how goods can be sold within the UAE.
Mainland companies must pay customs duty and VAT immediately when their goods arrive in the UAE. These companies are licensed to trade within the local market and can sell directly to UAE customers or retailers. The customs process is straightforward: goods land at the port, duties are paid, and the items are released for circulation.
Free Zone companies, on the other hand, bring goods into what’s effectively a tax-exempt zone. As long as goods stay within the Free Zone or are exported abroad, no import duty or VAT is charged. The customs process involves a bonded transfer into the Free Zone—documented through a special Free Zone Bill of Entry—and no duty is paid unless or until those goods leave the zone.
Who Can Sell Where
The catch is that Free Zone companies cannot trade directly with the mainland public. To sell goods into the UAE market, they must either appoint a locally licensed distributor, use a logistics partner to handle onshore delivery, or establish a mainland branch that imports and sells the goods.
So the Free Zone model provides clear financial advantages, especially for re-export-focused businesses. But for those targeting the domestic UAE market, additional structuring is required.
How to Import Goods into a UAE Free Zone
1. Get Your Trade Licence
To begin importing goods into the UAE as a Free Zone company, you’ll first need to secure a trade licence that includes the relevant trading activity. In DUQE Free Zone, this could be a general trading licence if you’re importing multiple product types, or a more specific licence for electronics, cosmetics, food, or machinery.
2. Register with Customs for an Import Code
Once the licence is active, your company must be registered with Dubai Customs and issued a unique importer code. This code, also known as a customs client number, is required to file any import declarations through Dubai Trade. The registration process is online, and typically requires your licence, the Emirates ID of the manager, and a copy of the passport or visa of the business owner.
3. Check for Restricted Goods and Approvals
Before shipping any goods, it’s essential to check whether they fall under restricted categories. Products such as medical devices, supplements, cosmetics, telecommunications equipment, and foodstuffs may require prior approval from the Ministry of Health, the Telecommunications Regulatory Authority, ESMA, or the Food Control Department. These permits must be in place before the goods are shipped, or customs will hold the cargo upon arrival.
4. Arrange International Shipment and Delivery Order
The next step is to arrange international shipping and obtain the necessary shipping documents. These include the commercial invoice, packing list, certificate of origin, and the Bill of Lading or Air Waybill. Once the vessel or flight has arrived, your shipping line or airline will issue a Delivery Order, which allows you to begin the customs clearance process.
5. Submit Import Declaration in Dubai Trade (Mirsal)
You (or your clearing agent) will then file a Free Zone import declaration using Dubai Trade’s Mirsal II system. This declaration includes all shipment details and attached documentation. If everything is in order, Dubai Customs processes the file and either clears the goods electronically or calls them for inspection.
6. Customs Inspection and Clearance
Once cleared, the goods are moved into your Free Zone premises or approved warehouse. They remain in bonded status, meaning no tax or duty is paid, as long as they stay within the Free Zone or are re-exported.
What Documents Do You Need to Import into the UAE?
Standard Imports
Import documentation must be precise and properly authenticated. The core documents required for all imports include the commercial invoice, packing list, certificate of origin, delivery order, and transport document (such as a Bill of Lading or Air Waybill).
Restricted or Regulated Products
For goods that are subject to regulatory control, additional documentation is required. For example, a shipment of nutritional supplements must be accompanied by Ministry of Health import permits, along with a laboratory analysis or registration certificate. Food products often require a health certificate and Halal certification, both issued by approved bodies in the country of origin.
Legalisation Requirements
Many of these documents also need to be attested. In most cases, commercial invoices and certificates of origin must be legalised by the UAE Embassy in the country of export and stamped by the relevant authorities. Failing to present properly attested documents can lead to delays, fines, or rejection at port.
Import Duties, VAT and Corporate Tax – What to Expect
When VAT Applies and When It Doesn’t
One of the major advantages of importing into a Free Zone like DUQE is that you do not pay customs duty or VAT at the point of entry. Goods are treated as outside the UAE’s tax borders until they enter the domestic market. If you store or re-export them, you pay no duty or VAT at all.
However, if your goods enter the mainland UAE market, a 5% customs duty is applied to the CIF value of the goods, along with a 5% VAT charge. These amounts must be paid before the goods are released from customs and delivered to a mainland buyer.
VAT rules in Free Zones depend on whether the zone is considered a “designated zone” under UAE VAT law. DUQE Free Zone is expected to be treated as such, meaning that movements of physical goods into and within the Free Zone are outside the scope of VAT—until those goods are supplied to the mainland.
Corporate Tax for DUQE Companies in 2025
Corporate tax was introduced in the UAE in 2023. However, Free Zone companies like those in DUQE can still benefit from a 0% tax rate on qualifying income. To retain this status, businesses must not engage in regular commercial activity in the mainland market, aside from permitted passive income streams or clearly separated branch structures.
If your Free Zone company earns income from selling goods into the UAE, that portion of your income may be subject to 9% corporate tax. Proper accounting and segregation of Free Zone and mainland revenue is critical to remaining compliant.
Selling Imported Goods in the Mainland UAE Market
Legal Options for Free Zone Companies
While importing into DUQE gives you powerful tax and duty advantages, selling to UAE customers involves a few important steps.
Free Zone companies are not allowed to sell directly into the UAE market without involving a licensed mainland entity. The most common and compliant way to do this is by partnering with a local distributor. Your DUQE company can sell goods to the distributor inside the Free Zone, and the distributor then clears the goods through customs, pays all duties and VAT, and sells to the public.
Using Logistics or Setting Up a Branch
Another option is to appoint a logistics company or customs broker to act on your behalf when fulfilling mainland orders. They handle the paperwork, duty payments, and delivery, while ensuring the sale is documented in a way that keeps your Free Zone company compliant.
For companies with larger ambitions, DUQE also supports entrepreneurs in setting up mainland branches or dual-licence entities. These setups allow your business to import and trade in the UAE market directly. Still, they may expose your domestic revenue to corporate tax and require additional licensing or sponsorship.
DUQE’s Role in Structuring Legal Sales
Whichever route you choose, the key is to structure your sales legally, with the correct declarations, and clear separation between Free Zone activity and onshore business. DUQE provides guidance on all these options and helps you select the best model for your growth.
Importing into the UAE as a Free Zone company
Importing into the UAE as a Free Zone company offers strategic advantages for global traders and regional suppliers alike. With the right setup, you can defer or avoid import duties, eliminate VAT on zone-to-zone or export sales, and maintain full foreign ownership and profit repatriation.
But it’s not automatic. You need the right licence, an importer code, complete documentation, and a clear understanding of when customs duties and taxes apply. You also need a legal route into the UAE mainland market—either through a distributor, logistics partner, or properly structured branch.
DUQE Free Zone provides more than just a business licence. It provides an integrated platform for handling everything from customs registration to corporate tax compliance, supported by PCFC and Dubai Customs. If you’re planning to import goods into Dubai and want to stay efficient, compliant, and competitive, DUQE is your launchpad. Contact us today for further information.
FAQ
What is the import code in the UAE, and how do I get one?
The import code—also known as a customs client code—is a unique number issued by Dubai Customs that allows your business to submit import declarations. DUQE Free Zone companies can apply online via the Dubai Trade portal once their trade licence is active.
Can a Free Zone company sell in the UAE mainland?
Not directly. Free Zone companies must work through a locally licensed distributor, logistics partner, or set up a mainland branch to trade in the UAE. DUQE helps businesses structure these arrangements legally and compliantly.
What are the penalties for importing restricted goods without a permit?
Importing restricted goods without the required permit or approval can result in shipment seizure, fines, and in some cases, criminal liability. Always verify product requirements before shipment.
Does DUQE offer warehousing or storage for imported goods?
While DUQE does not provide on-site warehousing, it has access to bonded warehousing solutions through its PCFC network. It can help companies secure third-party logistics support.
How long can goods stay in the Free Zone without duty?
As long as your Free Zone licence remains valid, imported goods can remain in the Free Zone without customs duty or VAT. There is no fixed expiry, but accurate inventory records must be kept, and customs has the right to audit Free Zone stock.
Ready to start importing through DUQE?
Book your business setup consultation today and let DUQE guide you through every step—from licence and customs code to product clearance and local distribution.