Customs

Marking goods with means of identification means printing a two-dimensional DataMatrix code on the pack, behind which a state-run digital system keeps the history of that one physical unit from the production line to the till. In 2026 Kazakhstan moved from four product groups to more than twenty: beer, motor oils and food supplements joined tobacco, footwear, medicines and saiga derivatives, and light-industry goods start in December 2026. The practical answer is simple: if your product is on the list, you cannot import it or sell it without a marking code, and a retail till may process the sale only once the code has been scanned.

Bringing goods into the UAE runs through two independent circuits: customs and tax. The customs circuit is run by the emirate — importer registration, the declaration, 5% duty on the CIF value. The tax circuit is run federally — 5% VAT on a base that includes the duty, with the option of not paying it at the border if the tax registration number is linked to the customs registration number. The two circuits meet at exactly one point, and that point is the one most often left unconfigured.

The standard UAE customs duty is 5% of a good’s customs value, calculated on a CIF basis (cost of the goods plus insurance plus freight), and applies to most goods imported from outside the GCC Customs Union.