Dubai has imposed new customs duties on overseas purchases totaling more than Dh300; Residents who purchase internationally for more than Dh300 must pay a 5% import customs charge and a 5% value-added tax (VAT).
Abdelhak Attalah, partner, maritime and international trade practice, Galadari Advocates and Legal Consultants, said that Customs duty rate has been set at five percent of the goods if their value exceeds Dh300, except where a rate of zero per cent exemption applies according to the Unified Customs Tariff for the GCC States of 2022.” He added that tobacco, tobacco products, e-cigarettes, and vaping liquids are subject to a higher customs duty at the rate of 200 percent in addition to the “sin tax” which is also applied to sugary drinks.
This new customs duty and customs clearance rule went into effect on January 1, 2023, according to a notice from Dubai Customs – Notice No.5 of 2022. Imported products worth less than Dh300 will be exempt from customs taxes. However, tobacco, tobacco products, e-cigarettes, nicotine liquid, alcoholic beverages, and alcoholic snacks are not free from customs taxes.