The United Arab Emirates applies the Gulf Cooperation Council's common customs tariff: computers and most other IT equipment come in duty-free, and VAT is 5%. What takes planning is approvals. Electrical and electronic products need a conformity certificate under the Emirates Conformity Assessment Scheme (ECAS) of the Ministry of Industry and Advanced Technology, devices with Wi‑Fi, Bluetooth or mobile modules need type approval from TDRA, the telecoms regulator, and invoices for AED 10,000 or more are attested by the Ministry of Foreign Affairs. Here is what a company in the UAE pays and prepares when it buys equipment from a Chinese factory — checked against official sources in October 2026.
Duty: 0% for computers, 5% for lithium batteries and most displays
The UAE applies the GCC common customs tariff, with duty as a percentage of the customs value — the price of the goods plus freight and insurance to the UAE. According to the rates the UAE reported to UNCTAD for 2023, computers and their units (heading 8471), monitors designed for computers (8528.52), static converters such as inverters, chargers and UPS units (8504.40), industrial robots (8479.50), other machines not specified elsewhere (8479.89) and solar modules (8541.43) were duty-free. Lithium-ion batteries (8507.60), other monitors and displays (8528.59) and television sets (8528.72) paid 5%.
The UAE takes part in the WTO Information Technology Agreement, which is why most computer equipment carries no duty. Rates do change, and the code decides the rate — an interactive panel with a built-in computer may be classified as a computer or as a display. Confirm the rate for your exact code with your customs broker before ordering.
VAT 5%: at the border or in the VAT return
Imports pay 5% VAT. The base is the customs value, including insurance and freight, plus customs duty and any excise tax (Federal Decree-Law No. 8 of 2017 on VAT, Article 35). Example: lithium batteries with a customs value of AED 36,725 (US$10,000 at the fixed rate of 3.6725 dirhams per dollar kept by the Central Bank of the UAE) pay AED 1,836.25 duty and AED 1,928.06 VAT.
A VAT-registered importer that has given the Federal Tax Authority its own customs registration number accounts for the import VAT in its VAT return under the reverse charge, so the goods clear without paying VAT at the border. An importer that is not registered for VAT pays it before the goods are released (Executive Regulation of the VAT law, Articles 48 and 50).
Trade licence, customs code and a broker — and free zones
The importer needs a trade licence that covers importing and a customs code from the customs department of its emirate. In Dubai, a company registers with Dubai Customs through the Dubai Trade portal using its licence and receives a customs code; the registration is renewed together with the licence. A licensed customs broker usually files the declaration.
Goods brought from abroad into a free zone, such as the Jebel Ali Free Zone, pay duty only when they leave the zone for the UAE market (Federal Authority for Identity, Citizenship, Customs and Port Security). A distributor that serves the region from a free zone pays no UAE duty on re-exports; goods sent on to another Gulf state remain foreign goods and pay duty there under the common tariff.
ECAS: a conformity certificate from MoIAT
Products covered by UAE technical regulations need a conformity certificate under the Emirates Conformity Assessment Scheme (ECAS), issued by the Ministry of Industry and Advanced Technology (MoIAT); the application is filed by a company with a UAE trade or industrial licence — usually the importer. Electrical and electronic equipment designed for up to 1,000 V AC or 1,500 V DC falls under the UAE regulation restricting hazardous substances (RoHS, Cabinet Resolution No. 10 of 2017). For it, MoIAT asks for a RoHS declaration of conformity and a test report from an ISO/IEC 17025 laboratory for the whole product — or for three critical components plus a risk assessment under IEC 63000.
Products covered by the low-voltage regulation also need IEC CB test reports and certificates, photos of the rating plate, a user manual in Arabic and English, and plugs to BS 1363 — the British-type plug used in the UAE (BS 546 for 15 A appliances). Solar systems have their own regulation (Cabinet Resolution No. 10 of 2020), with test reports no older than three years. It covers solar modules, inverters, interface protection and batteries. MoIAT's list of requirements for regulated products sets out the documents for each regulation.
Wi‑Fi, Bluetooth and mobile modules: TDRA type approval
Radio and telecommunications equipment — anything with Wi‑Fi, Bluetooth or a mobile modem, which covers most robots, kiosks and computers — must be type-approved by the Telecommunications and Digital Government Regulatory Authority (TDRA) before it is offered or sold in the UAE. The manufacturer or supplier registers with TDRA and submits a supplier's declaration of conformity for each device; depending on the device's risk level, TDRA also asks for test reports from an ILAC-accredited laboratory. The TDRA mark goes on the packaging and on the device itself (or in its settings) and is shown wherever the device is sold, online too. Each commercial shipment needs a TDRA customs clearance permit, issued to a registered importer that holds the approval or is authorised by its holder.
Invoice attestation: AED 150 per invoice
Commercial invoices for imports worth AED 10,000 or more must be attested by the Ministry of Foreign Affairs. Attestation is done online through its eDAS system and costs AED 150 per invoice; a certificate of origin is attested the same way and for the same fee (Cabinet Resolution No. 38 of 2022, in force since 1 February 2023). The fee is due within 14 days of the customs declaration date; after that, a fine of AED 500 per invoice is added. Goods unloaded in a free zone are attested only when they leave the zone for the UAE market.
Lithium batteries: shipping as dangerous goods
Batteries and devices with batteries travel as dangerous goods. The batteries must have passed the UN 38.3 tests, and the factory must make the test summary available — the carrier or forwarder may ask for it; forwarders usually also ask for a safety data sheet, although IATA rules do not require one. By air, lithium-ion batteries shipped on their own travel on cargo aircraft only, and those shipped on their own or packed with (not inside) equipment must as a rule be at no more than 30% state of charge.
Documents for the shipment
Commercial invoice and certificate of origin (attested through eDAS for AED 10,000 or more); packing list; bill of lading or air waybill; ECAS certificates for regulated products; TDRA type approval and a customs clearance permit for each shipment of devices with radio modules; user manuals in Arabic and English for low-voltage products; for batteries — the UN 38.3 test summary and, if the forwarder asks, a safety data sheet.
How we help
We match the model to your task, check the tariff code against the factory's technical data, and before production request the CB, RoHS and radio test reports that ECAS and TDRA approvals need. We check the plugs, labels and Arabic–English manuals and prepare the invoice and certificate of origin for attestation. Your customs broker in the UAE clears the cargo; we prepare everything it needs.
Rules and rates were checked in October 2026 against official sources — MoIAT's requirements for regulated products, TDRA rules, the UAE VAT law and its Executive Regulation, Cabinet resolutions on the UAE legislation portal, the Ministry of Foreign Affairs, the federal customs authority and the tariff rates the UAE reports to UNCTAD — and can change. Confirm them with your customs broker and certification body before shipping.