


Introduction to customs regulation in the UAE is becoming increasingly relevant in the light of recent changes in the rules of import and export deliveries. Starting from 01.01.2023, the new rules come into force, which brings a number of changes for businesses and individuals. We will also discuss the history of changes in the UAE's customs policy, conduct a comparative analysis with other countries, and consider the impact of these changes on businesses and consumers.
Brief overview of changes in import-export regulations from 01.01.2025
With the start of 2025, the UAE has made additional changes to import and export regulations. These changes aim to streamline customs procedures, simplify business interaction with customs authorities and encourage international trade.
One of the key changes was the introduction of an electronic system for declaring goods, which significantly speeds up the process of processing the necessary documents and simplifies the customs control procedure.
Import duty rates for certain categories of goods were also revised. This mainly affected consumer goods and machinery, which is aimed at supporting local production and improving competition conditions in the domestic market.

An important innovation was the introduction of green corridors for goods that have passed preliminary certification in exporting countries. This allows you to speed up the process of passing customs control and reduce the time of delivery of goods to the end user.
All of these changes are aimed at creating a more favorable business environment, stimulating economic growth and attracting foreign investment in the UAE.
Overview of import duties
Import duties in the UAE vary depending on the type of product and its origin. Some products may be exempt from duties, while others may be subject to duties. This depends on many factors, including the nature of the product, the country of origin, and even specific agreements between the UAE and the exporting country.
Details of changes in import duty rates
Effective 01/01/2025, import duty rates for certain goods in the UAE have been changed. This includes changes in rates for certain categories of goods such as textiles, electronics, and foodstuffs. These changes were implemented as part of the UAE's drive to diversify its economy and increase its international competitiveness.

List of products with changed duty rates
Some of the products for which bids have been changed include:
- Textile products: Rates were lowered to encourage the development of the textile industry in the UAE.
- Electronic products: rates were raised to protect local producers from cheap imports.
- Food: Rates have been lowered to increase the availability of food for the UAE population.
Goods exempt from import duties
Some categories of goods were completely exempt from import duties. This includes books and educational materials, reflecting the UAE's commitment to stimulating education and cultural development. This also includes certain types of medical equipment and medicines, which indicates the UAE's concern for the health of its population.
Declaration of funds
Requirements for declaring money and valuables when crossing the border
When entering or leaving the UAE, all travelers are required to declare cash or valuables exceeding the equivalent of US $ 27,000.
The declaration must include:
- Cash on delivery
- Cheques issued to bearer
- Bearer-issued securities
- Precious metals and stones, if their weight exceeds certain limits

It is not necessary to declare these funds if their amount does not exceed the specified limit. However, regardless of the amount, customs authorities can request information about the origin of money or valuables and the purpose of their import or export.
Failure to comply with the declaration requirements may result in confiscation of funds or valuables and other administrative or criminal sanctions.
Goods exempted from customs duties in 2025
In 2025, the UAE government continues its policy of promoting education, arts, culture and science through customs exemptions for certain goods.
List and conditions of exemption of goods from customs duties
The list of goods exempted from customs duties in 2025 includes:
- Educational materials: books, textbooks, scientific journals, and other materials intended for teaching and research.
- Artificial and cultural objects: works of art, antiques, musical instruments, national heritage items.
- Scientific equipment: laboratory equipment, instruments and instruments used for scientific research.
To obtain exemption from customs duties, you must provide supporting documents confirming the purpose of the goods. Also, the goods must be intended for use in the UAE and are not subject to resale.
It is important to note that these conditions are subject to change, and it is recommended that you consult your local customs agent or customs law specialist before importing goods to the UAE.
Customs duty rates
Customs duty rates in the UAE vary depending on the category of goods. In most cases, the bid is 5% of the product price, but there are exceptions for some product categories.
Overview of customs duty rates for various categories of goods
Some of the product categories and their corresponding customs duty rates include:
- Textile products: 5%
- Electronic products: 5%
- Food products: 0-5%, depending on the type of product
Examples of calculating customs duties
To calculate the customs duty, you must multiply the value of the goods by the customs duty rate. For example, if you import an electronic product worth 1000 US dollars, the customs duty will be 50 US dollars (1000 * 5%).
Prohibited and restricted goods in 2025
The rules regarding prohibited and restricted goods in the UAE remain strict in 2025. Prohibited goods include goods that cannot be imported or exported from the country under any circumstances. Restricted goods, on the other hand, can only be imported or exported if certain conditions are met.
List of goods prohibited for import and export in 2025
Prohibited goods in the UAE in 2025 include:
- Narcotic substances: any type of drugs and psychotropic substances.
- Weapons and ammunition: any weapon, including firearms, cold weapons, and ammunition for them.
- Products that infringe on copyrights or trademarks: This includes any counterfeit or illegal copies of the products.

Requirements and conditions for restricted goods in 2025
Restricted goods in the UAE in 2025 include:
- Animals and plants: Special permission from the relevant authorities is required.
- Medications: Requires a medical certificate or prescription from a doctor.
- Alcohol: available only to persons over the age of 21 and requires a special permit to import it.
Benefits and exemptions in 2025
In 2025, the UAE continues to provide a number of exemptions and exclusions for certain categories of goods and services. These exemptions and exclusions cover a wide range of goods and services, including those used for educational, artistic, cultural or scientific purposes, as well as special categories of goods and services provided by certain groups of persons.
Conditions for receiving customs duty exemptions in 2025
To qualify for customs duty exemptions in 2025, goods or services must meet certain criteria. This may include providing the necessary documentation, confirming the destination of the goods or services, and meeting certain conditions and requirements.

List of categories of goods and services subject to benefits in 2025
Customs duty exemptions in 2025 may apply to the following categories of goods and services:
- Educational materials and equipment: including textbooks, scientific journals, and equipment for educational institutions.
- Artificial and cultural objects: including works of art, antiques, and other cultural artefacts.
- Scientific equipment and materials: including laboratory equipment, scientific instruments and materials for scientific research.
However, in order to receive these benefits, you must meet certain conditions and provide appropriate documentation confirming the purpose and use of these goods and services.
Forms of smuggling and punishments
In 2025, the UAE continues to strengthen its measures against smuggling by imposing strict laws and regulatory measures. Violators can face serious fines, which in some cases can reach up to $50,000, confiscation of goods and even imprisonment for up to 5 years.
Description of consequences for violators of customs regulations
Violation of customs regulations in the UAE can lead to serious consequences. For example, illegal import or export of goods can result in a fine of up to $ 50,000 or a prison sentence of up to 5 years, or both. In addition, goods imported or exported illegally will be confiscated. It is important to know and understand customs regulations and regulatory measures to avoid any undesirable consequences.
Deposit return procedure in 2025
In 2025, a deposit may be required when exporting goods from the UAE. This deposit is refunded when the goods are exported from the country. The value of the deposit can vary, but it is usually a percentage of the value of the goods being exported. For example, if the value of the goods is $10,000, the deposit may be $1,000 (10% of the value of the goods).

Steps to return the deposit for exporting goods
To return the deposit, you must submit documentation confirming that the goods were exported from the country. This may include customs documents, documents for goods, etc. After checking this documentation, the deposit will be refunded. It is important to note that the deposit refund process may take some time, so it is recommended to plan this process in advance.
History of changes in the UAE customs policy
The policy of import duties in the UAE has come a long way. At the beginning of its existence, the UAE had fairly strict import tariffs. For example, in the 1980s, the average import duty rate was about 20%. However, as time went on, the country became increasingly open to international trade, and duty rates began to decline.
In the 2000s, as part of a strategy to attract foreign investment, the UAE reduced the average import duty rate to 5%. This led to an increase in imports and an increase in the UAE's share in world trade.

Since 2023, the UAE has made a number of changes to the import and export rules, including changes in import duty rates for certain categories of goods. This was done as part of a strategy to further improve the trade climate and attract foreign investment.
In 2025, the UAE plans to continue this trend. It is expected that the average import duty rate will be reduced by another 1%, amounting to 4% of the value of the goods. This means that for a commodity valued at US$1,000, the import duty will be US$40. This change could lead to further growth in imports and increase the UAE's share of global trade.
Comparative analysis with other countries
Compared to other Middle Eastern countries in 2025, the UAE continues to maintain its policy of relatively low import duties. For example, while Iran has an average import duty rate of around 26%, the UAE has an average import duty rate of only 5%. This makes the UAE an attractive country for international companies wishing to do business in the region.
Even when compared to more developed countries such as the United States, where the average import duty rate is around 3.4%, the UAE remains competitive thanks to its simple and transparent customs clearance system.

In addition, the UAE offers a number of preferential rates and duty exemptions for certain categories of goods and services, which can significantly reduce the cost of importation for some businesses. For example, educational materials and scientific equipment that can be imported into the UAE without paying duties, which significantly reduces costs for educational and research institutions.
Overall, the UAE's import duty policy in 2025 continues to attract foreign investment and boost international trade, making the country an attractive destination for international business.
Impact on business and consumers in 2025
UAE customs policy changes that began in 2023 are projected to continue to impact businesses and consumers well into 2025. Given the downward trend in duty rates, imports are expected to increase further.
For local businesses, this can mean more competition, especially in sectors where imported goods make up a significant part of the market. For example, for an electronics retail company in the UAE, this may mean having to compete with cheap imported goods. While it previously sold a smartphone for $ 1,000, it may now have to lower the price to $ 900 to remain competitive.
For foreign companies that want to do business in the UAE, a reduction in duty rates can be an incentive to expand their activities. For example, a U.S. electronics manufacturer may decide to increase its product exports to the UAE, given lower customs fees.

From the point of view of consumers, a reduction in duty rates may lead to lower prices for imported goods. This can lead to increased purchasing power and an improved quality of life. For example, if earlier a consumer could afford to buy an imported smartphone for $ 1,000, now they can buy it for $ 900, saving $ 100 for other purchases.
Thus, changes in UAE customs policy in 2025 will continue to influence market dynamics, business behavior, and consumer preferences.
Conclusion
Changes in the rules of import and export of goods in the UAE, which come into force on 01.01.2023, bring a lot of innovations for businesses and individuals. From import duty rates to requirements for declaring money and valuables — all these changes are important to take into account when planning business operations or personal purchases. We hope that this article has helped you better understand these changes and their potential impact on you.
In 2024, the UAE introduced additional changes aimed at optimizing customs procedures, including the introduction of an electronic goods declaration system, the revision of import duty rates for certain categories of goods, and the introduction of green corridors for pre-certified goods.
In 2024, educational materials, certain types of medical equipment and medicines, as well as books and educational materials will be fully exempt from import duties in the UAE, helping to stimulate education and cultural development.
All travelers entering or leaving the UAE are required to declare cash or valuables exceeding the equivalent of US $ 27,000. Failure to comply with these requirements may result in confiscation of funds or valuables.
In most cases, the rate of customs duty in the UAE is 5% of the value of the goods, but for some categories of goods, such as food and textiles, different rates or exemptions from duties may apply.
The UAE strictly prohibits the import and export of narcotic substances, weapons and ammunition, as well as goods that violate copyrights or trademarks, including fakes and illegal copies of goods.
In 2024, the United Arab Emirates will provide tax exemptions for educational materials and equipment, artificial and cultural items, and scientific equipment and materials, subject to the provision of appropriate documentation.
What are the main changes in import duties in the UAE in 2024?
In 2024, the UAE introduced additional changes aimed at optimizing customs procedures, including the introduction of an electronic goods declaration system, the revision of import duty rates for certain categories of goods, and the introduction of green corridors for pre-certified goods.
What products are exempt from import duties in the UAE?
In 2024, educational materials, certain types of medical equipment and medicines, as well as books and educational materials will be fully exempt from import duties in the UAE, helping to stimulate education and cultural development.
What innovations have been introduced in the procedure for declaring funds when crossing the UAE border?
All travelers entering or leaving the UAE are required to declare cash or valuables exceeding the equivalent of US $ 27,000. Failure to comply with these requirements may result in confiscation of funds or valuables.
What are the rates of customs duties applied to different categories of goods in the UAE?
In most cases, the rate of customs duty in the UAE is 5% of the value of the goods, but for some categories of goods, such as food and textiles, different rates or exemptions from duties may apply.
What products are prohibited to import and export from the UAE?
The UAE strictly prohibits the import and export of narcotic substances, weapons and ammunition, as well as goods that violate copyrights or trademarks, including fakes and illegal copies of goods.
What benefits and exceptions are provided for certain categories of goods and services in 2024?
In 2024, the United Arab Emirates will provide tax exemptions for educational materials and equipment, artificial and cultural items, and scientific equipment and materials, subject to the provision of appropriate documentation.