Importing from 
China into the 
UAE: VAT, customs registration and prohibited goods in detail
Import VAT in the UAE is 5%. In Dubai, goods valued at no more than AED 1,000 have been exempt from customs duty since 3 Aug 2026 (Dubai Customs Notice 16/2026); we did not find one federal threshold for all emirates. VAT-registered importers account for import VAT in their VAT return (reverse charge). Import VAT payment and reporting depend on the importer's registration and the clearance arrangement; the current route for individual postal or courier recipients remains unverified here. Businesses register with the customs of the emirate where goods enter.
- Applies to
- Buyers and small businesses in the UAE ordering goods from China.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
The short version
| Question | What the official page says | Official source |
|---|---|---|
| Duty-free threshold for parcels? | Dubai: "Goods and products with a value not exceeding AED 1,000 shall be exempt from customs duties" from 3 Aug 2026; tobacco, vaping products, nicotine liquids and alcohol excluded. Other emirates not confirmed | |
| Import VAT for VAT-registered businesses? | Reverse charge when the supplier is outside the UAE and does not charge VAT | |
| Import VAT if not registered? | The FTA guide says non-registered importers "have to pay the applicable taxes before clearing the goods", through form VAT301; it does not set a separate route for postal or courier parcels | |
| Customs registration? | Businesses register with the emirate's customs, for example "Request Business Registration" at Dubai Customs | |
| Prohibited goods? | Examples from a passenger guide: drugs, gambling tools, counterfeit currency, raw ivory and rhino horn; parcels and commercial imports must check the relevant authority |
Import VAT (5%)
- Registered for VAT. The FTA e-commerce guide applies the reverse charge when the supply is taxable, the supplier is outside the UAE and does not charge VAT, and the recipient in the UAE is registered or required to register for VAT. Imports declared through customs are reported in the VAT return.
- Not registered. The FTA's importer guide says: "Non-registered importers have to pay the applicable taxes before clearing the goods." Payment is made through form VAT301 (Import Declaration Form for VAT Payment): enter the customs authority, declaration number and date, then pay. After payment, "the customs clearance process can be completed." The guide does not set a separate route for postal or courier parcels; ask your carrier how it handles VAT on your parcel.
Customs registration
There is no single federal importer registration. A business with a trade licence registers with the customs of the emirate where its goods enter; in Dubai, the "Request Business Registration" service lets customers "officially and legally transact with Dubai Customs". This business-registration service does not by itself establish the requirements for individuals receiving parcels; we have not verified that route.
Do not mix up the AED 3,000 traveller allowance
Fujairah Customs lists gifts worth up to AED 3,000 as duty-free for travellers, if personal and not in commercial quantities. That is the passenger baggage allowance, not the threshold for parcels.
Prohibited and restricted goods
The Fujairah Customs passenger guide lists these examples. It is written for travellers; for parcels and commercial imports, check the relevant authority.
- Restricted (need approval): weapons and ammunition, alcoholic beverages, fireworks, explosives (Ministry of Interior); telecommunication, transmission and jamming devices (Telecommunications Regulatory Authority).
- Prohibited: narcotics, gambling tools and machines, red laser pointers, counterfeit currency, raw ivory and rhino horn, ozone-depleting materials, hazardous waste.
Still uncertain
- We did not find a federal page with one duty-free threshold for parcels in all emirates.
- Dubai Notice 16/2026 says "a value not exceeding AED 1,000" and does not define whether shipping and insurance are included.
- We did not find an official page explaining how recipients pay tax on arriving postal or courier parcels; Emirates Post's site only covers outbound customs services.
- The FTA guides are dated 2020 and 2022; check the FTA site for newer versions.
- This page is general information from official sources, not legal or tax advice.
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-27
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