Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Documents shipped to the United Arab Emirates from Canada can be done
without a commercial invoice if the parcel weighs 5 kg or less.
The following may be shipped as a document:
- Advertising literature, brochures, and pamphlets
- Airline tickets
- Annual reports
- Bids and proposals
- Business cards
- Cash letters and cheques
- Charts and maps
- Computer print-outs
- Diplomas
- Drawings
- Driver's licence
- Examination papers
- Greeting cards and invitations
- Manuscripts and publications
- Mylars
- Negatives and photographs
- Negotiable bonds and drafts
- Newspapers and periodicals
- Passports
- Price lists
- Transparencies
- Traveller's cheques
- Visa applications
The following items may be shipped as documents if they abide by the
conditions listed.
| Item | Restriction |
|---|
| Envelopes | Only if they are blank |
| Event tickets for stage performances, football (soccer) games,
and concerts | Maximum shipment weight of 1 kg, and providing they are not
shipped from a printing company or to the event organiser |
| games, and concerts | organiser |
| Intercompany mail | Must be for non-commercial purposes, i.e. no exchange of money
occurs |
| Manuals | Only if of a technical nature |
| Newsletters | Only if they are for internal company use |
| Stationery | Only if blank |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
There are no exemptions on gifts shipped to the United Arab Emirates.
Customs examiners have the discretion to waive duties.
Generally but not always, shipments valued up to 1,000 dirhams (about
$330 CAD) are considered to be of low value and will not incur duty
charges. Above this value, a 5% duty will be charged.
Shipments from Individual-to-Individual
A gift shipment of any value to an individual in the UAE from an
individual in Canada is subject to duty charges.
Low value shipments - up to 1,000 dirhams (about $330 CAD) - may enter
duty-free at the discretion of the Customs examiner.
Shipments from Business-to-Business
There are no exemptions for gift shipments to the UAE from Canada
including from business-to-business. However, at the discretion of the
Customs examiner, low value shipments - up to 1,000 dirhams (about
$330 CAD) - may enter duty-free.
Shipments from Business-to-Individual
A gift shipment of any value to an individual in the UAE from a
business in Canada is subject to duty charges.
Low value shipments - up to 1,000 dirhams (about $330 CAD) - may be
considered for duty-free entry at the discretion of the Customs
examiner.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Zayed bin Nahyan
Academic City
P.O. Box 19282
Dubai
United Arab Emirates
Phone: +971 4 402 1111 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If you are shipping more than one gift in a package, be sure to wrap
and tag them individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Zayed bin Nahyan
Academic City
P.O. Box 19282
Dubai
United Arab Emirates
Phone: +971 4 402 1111 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.fca.gov.ae/En/HomeRightMenu/Documents/GCC%20Unified%20Guide%20For%20customs%20procedures.PDF
https://www.ups.com/ga/CountryRegs?loc=en_US
Personal effects may be shipped to the United Arab Emirates from
Canada duty-free. This exemption is available to a UAE citizen living
in Canada as well a Canadian taking upb residence in the UAE for the
first time. (Expatriates are to prove they are moving to the UAE for
work or residence for a period of at least 1 year)
Personal effects and household goods are subject to the following
conditions:
- They are used, and for the use of the person and his/her family only
- The quantity of goods is in line with the size of the family, i.e.
it cannot be mistaken for a commercial shipment
- They have been shipped from Canada, the country of residence
- The exemption does not apply to items of a special nature or the
cost of shipment
Moving Temporarily
Students
There is no information at this time regarding students moving to the
UAE temporarily.
Non-Students
Non-students moving to the UAE temporarily may ship their personal
effects from Canada duty-free providing they are living or working
there for a minimum of 365 days. Household goods and personal effects
shipped must be used and for the use of the person and his or her
family only. The amount of goods is clearly a non-commercial quantity.
Moving Permanently
There is no information at this time regarding shipments of personal
effects for those moving permanently to the UAE.
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
- For expatriates, a work or residence visa showing a commitment to
stay for a minimum of 1 year
Sources:
https://www.fca.gov.ae/En/HomeRightMenu/Documents/GCC%20Unified%20Guide%20For%20customs%20procedures.PDF
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Zayed bin Nahyan
Academic City
P.O. Box 19282
Dubai
United Arab Emirates
Phone: +971 4 402 1111 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
A wide-range of foodstuffs are allowed entry to the United Arab
Emirates though with quantity limits as outlined below.
You May Ship
- Special-purpose foods, e.g. for children (max. 10 kg)
- Canned food (max. 25 kg)
- Honey and sugar products (max. 20 kg)
- Confectionary and bread (max. 10 kg)
- Eggs (max. 11 kg)
- Dates (max. 100 kg)
- Grains and cereals (max. 30 kg)
- Herbs and spices (max. 5 kg)
- Saffron (max. 500 g)
- Cooking oil (max. 50 L)
- Yoghurt (max. 20 kg)
- Red meat (max. 30 kg)
- Seafood and fish (max. 10 kg)
- Caviar (max. 500 g)
- Drinks and syrups (max. 20 L)
- Juice concentrates (max. 5 kg)
Do Not Ship
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://u.ae/en/information-and-services/finance-and-investment/clearing-the-customs-and-paying-customs-duty#restricted-items-in-the-uae
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Zayed bin Nahyan
Academic City
P.O. Box 19282
Dubai
United Arab Emirates
Phone: +971 4 402 1111 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Commercial samples are sent abroad to promote products and elicit
sales.
Commercial samples may be shipped to the United Arab Emirates from
Canada exempt from duty and taxes. Samples may remain in the UAE for a
maximum period of 6 months. This may be renewed but is not to exceed
365 days in total.
Samples destined for exhibitions must follow the guidelines below:
- The amount of samples must be appropriate for the size of the
exhibition
- The samples conform to the type and quality expected for the
exhibition
- Samples of different products are clearly identifiable
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
https://www.fca.gov.ae/En/HomeRightMenu/Documents/GCC%20Unified%20Guide%20For%20customs%20procedures.PDF
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Zayed bin Nahyan
Academic City
P.O. Box 19282
Dubai
United Arab Emirates
Phone: +971 4 402 1111 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising material in the form of brochures, pamphlets, and other
literature may be shipped to the United Arabl Emirates as a document
shipment if it weighs 5 kg or less. Other material intended for
exhibitions, meetings, demonstrations, and trade shows may be shipped
using an ATA Carnet. (See Temporary Imports for details)
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
- A commercial invoice must be included with your shipment
Sources:
https://www.fca.gov.ae/En/HomeRightMenu/Documents/GCC%20Unified%20Guide%20For%20customs%20procedures.PDF
https://www.dubaicustoms.gov.ae/en/Publications/Publications/Dubai_Customs_Services_Guide_EN.pdf
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Zayed bin Nahyan
Academic City
P.O. Box 19282
Dubai
United Arab Emirates
Phone: +971 4 402 1111 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Equipment shipped to Canada from the United Arab Emirates for repairs
will incur customs duty on the cost of the repair. Items must be
returned to the UAE within 1 year of their exportation.
Goods Under Warranty
Items and equipment that are under warranty and were repaired in the
UAE will not incur GST when returned to Canada.
Goods No Longer Under Warranty
An item that is no longer under warranty that is sent to the UAE for
repair will incur GST when it re-enters Canada. GST will be applied to
any parts used for the repair and on the value of repair work done.
Sending Product for Repair to the UAE
There is no information at this time regarding shipping equipment for
repair to the UAE from Canada.
Returning Repaired Product to the UAE
Equipment shipped to Canada for repair from the UAE will incur customs
duty on the value of the repair.
The following two conditions apply to the return of the equipment:
- The item is to stay no longer than 1 year outside of the U.A.E
- The returned equipment must be identifiable against the exported
item
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to the United Arab Emirates or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://www.dubaicustoms.gov.ae/en/Publications/Publications/Dubai_Customs_Services_Guide_EN.pdf
https://ticaret.gov.tr/data/5b8d287413b876125c08aef8/3d8b27e0999375e36f3ed3a9c07a2607.pdf
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Zayed bin Nahyan
Academic City
P.O. Box 19282
Dubai
United Arab Emirates
Phone: +971 4 402 1111 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods shipped as temporary imports to the United Arab Emirates may
enter the country duty-free.
Goods allowed entry for temporary admission include:
- Items required for a manufacturing process
- Equipment for theatrical productions
- Materials and items for exhibitions and fairs
- Commercials samples destined for display at meetings and
demonstrations
Goods admitted as a temporary import may stay in the UAE for a period
of 6 months. This may be renewed but for no longer than a total of 1
year.
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into the UAE, you can
pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the following
methods requires you to complete a commercial invoice. More details
are shown in the table.
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to choosing option 1 or 2, the following conditions must also be met in order to qualify for a duty and VAT free exemption:
- The goods arrive and leave in the same condition, i.e. they undergo
no repairs nor are they used in manufacturing
- Stay no longer than 3 years in UAE
NOTE:
- If the above conditions are not followed, duties and taxes will be
charged as though the goods have been imported permanently
- A shipment must be re-exported in its entirety, i.e. split or
partial shipments are not allowed to return to Canada
- Your Customs broker can clear goods of a temporary nature
(FedEx, UPS, DHL, etc. typically CANNOT clear goods of temporary nature)
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.fca.gov.ae/En/HomeRightMenu/Documents/GCC%20Unified%20Guide%20For%20customs%20procedures.PDF
https://www.atacarnet.com/advisory/UAE-special-rules-regulations-carnets
https://ticaret.gov.tr/data/5b8d287413b876125c08aef8/3d8b27e0999375e36f3ed3a9c07a2607.pdf
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Zayed bin Nahyan
Academic City
P.O. Box 19282
Dubai
United Arab Emirates
Phone: +971 4 402 1111 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods that enter the United Arab Emirates permanently, such as sold
items, will incur duty and taxes.
Occasional Shipper
Even if you only sell and ship goods to the UAE from Canada
occasionally, they will incur duty and taxes.
Regular shipper
If you regularly ship sold goods to the UAE, we recommend you contact
a licenced Emirati customs broker.
Sources:
https://www.economy.gov.ae/Publications/UAE%20Imports%20and%20Exports%20Guide.pdf
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Zayed bin Nahyan
Academic City
P.O. Box 19282
Dubai
United Arab Emirates
Phone: +971 4 402 1111 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Duty and tax on imports to the United Arab Emirates is calculated using
the CIF method: Sum of the customs value, insurance, and freight.
By knowing the CIF value of a shipment, you will be able to calculate
the duty and taxes owed by the recipient.
Thresholds
The threshold value on shipments to the United Arab Emirates is
SR1,000 (about $335 CAD). This is also known as the de minimis value,
and it means that a shipment valued 1,000 Saudi riyadh (about 980 AED)
or less will not incur duty or taxes.
| Currency | United Emirates Dirham (AED) |
| Duty Exemption (De minimis Value) | SR1000 (about $335 CAD) |
| Duty Calculation Method | CIF |
| TAX (VAT)* | 5% |
Tax Exemption
(De minimis Value) | SR1000 (about $335 CAD) |
| Tax Calculation Method | CIF |
| |
Duties on Imports
The duty rate on most imported goods to the United Arab Emirates is a
flat 5% with 2 notable exceptions: alcoholic beverages and tobacco
products.
The duty on alcoholic beverages varies depending on which Emirate it
is imported to, but is around 50%. Tobacco products incur a 100% duty.
Excise Taxes
Certain products incur excise taxes. They can be placed in 2 groups
based on the level of excise tax as shown below:
- Carbonated drinks and products with sweeteners added (50%).
- Tobacco products, energy drinks, and electronic smoking devices plus
their liquids and tools (100%).
- Candy5%
- Chocolate5%
- Spirits and Winesvariable*
- Tobaccovariable**
- Books0%
- Documents0%
- Video Games & Consoles5%
- Computers & Laptops0%
- Tablets0%
- Mobiles0% - 9%
- Cameras5%
- Accessories for Electronics0%
- Coats5%
- Beauty Products & Cosmetics5%
- Jewellery5%
- Shirts & Pants5%
- Home Appliances5%
- Toys5%
- Sports Equipment5%
*Duty rates vary based on each Emirate. In addition, each Emirate adds
a sales tax.
**Duty is calculated based on either the quantity or weight of the
product, whichever is higher.
Sources:
https://u.ae/en/information-and-services/finance-and-investment/taxation/valueaddedtaxvat
https://u.ae/en/information-and-services/finance-and-investment/clearing-the-customs-and-paying-customs-duty
https://www.fca.gov.ae/en/HomeRightMenu/Documents/EnglishHScode2017.pdf
https://u.ae/en/information-and-services/finance-and-investment/taxation/excise-tax
