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.