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INDUSTRY · IMPORT-EXPORT

UAE free zone for import-export and re-export businesses.

Compare UAE free zones for customs-cleared physical-goods import-export operations: GCC + African re-export, specialist materials import, bonded warehousing. Workbook AED, customs-code registration paths, and zones with seaport / airport adjacency.

Last updated: Reviewed by · UAE-resident team · DubaiWorkbook-verified against authority pricing

Licensing for Import-export businesses

Import-export typically falls under 'General Trading' or 'Wholesale of …' activity codes. Customs-code registration is mandatory and integrated with the trade licence in airport-adjacent zones (DAFZA, JAFZA). Specific goods (alcohol, tobacco, pharmaceuticals, controlled chemicals, gold > 1kg, gemstones) require activity-specific authority pre-approvals. VAT (5%) applies to UAE-domestic supplies; re-exports are zero-rated.

Recommended UAE free-zone routes for Import-export

DMCC · Import-Export
AED 1,925

Dubai gold + commodities cluster. Cheapest Dubai entry. Strong B2B reputation for international trade.

IFZA · Import-Export
AED 12,900

Dubai stamp + integrated customs. Broad activity list covering most import-export scenarios.

ANCFZ · Import-Export
AED 4,888

Higher visa quota at lower year-one AED. Suits warehouse + staff for distribution businesses.

Key topics on this page

  • Jebel Ali Port (Dubai) — largest container port in the Middle East — primary GCC re-export hub
  • Dubai International Airport (DXB) — world's 4th-busiest cargo airport — premium air-freight hub
  • Tax-free re-exports via bonded zones (DAFZA, JAFZA, KIZAD) — no customs duty applied while goods remain in zone
  • 0% Corporate Tax under QFZP for qualifying re-export activities to non-UAE jurisdictions

Frequently asked questions

Do I need a separate customs code for import-export?

Yes. UAE customs require an authority-issued customs code linked to your trade licence. Dubai Customs, Sharjah Ports + Customs, Fujairah Customs and Ajman Customs each register their own. Airport-adjacent free zones (DAFZA, JAFZA) integrate customs-code registration into the licence workflow.

Can I store goods in a free-zone bonded warehouse?

Yes. Bonded warehouses in UAE free zones allow tax-free import + storage for re-export. Goods remain duty-free as long as they stay in the bonded zone. Customs duty (5% standard) applies only when goods enter UAE mainland markets.

Which free zone is best for re-export to Africa?

Jebel Ali (JAFZA) — direct container access to East Africa, West Africa, and Indian Ocean ports. DAFZA — for air-freight to African markets (Nairobi, Lagos, Johannesburg). DMCC — for value-added re-export of commodities (gold, gem, electronics).

Does QFZP apply to import-export?

Yes for qualifying re-export activities (goods exported outside UAE). The QFZP regime requires substance (UAE employees, office, UAE-incurred expenses) and qualifying-income classification. Pure domestic-distribution income (sales into UAE mainland) is taxed at 9%. Coordinate with a UAE tax adviser.

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