In Dubai, customs is the step where lead times are won or lost — the fastest flight or sailing doesn't matter if the consignment sits in clearance. Imports are processed by Dubai Customs, mainly through its electronic Mirsal 2 declaration platform, and the rules reward importers who prepare. Delman handles mainland import and export clearance in-house, integrated with your freight, so there's no second broker and no second delay. For goods moving in and out of a free zone, see JAFZA free-zone clearance.

What's included

  • In-house clearance — our own team files your declarations alongside the freight we're already moving, rather than handing off to a separate customs agent.
  • Import & export declarations — the customs declaration (Bill of Entry) filed in Mirsal 2, with the right declaration type for the movement.
  • Documentation & HS classification — getting the invoice, packing list, certificate of origin and HS code to agree so the declaration clears first time.

Mainland customs clearance in Dubai: an overview

To clear goods in your own name you need a valid importer code linked to a trade licence; many businesses instead appoint a licensed broker — which is part of what a freight forwarder does for you. A declaration is filed in Mirsal 2 against the shipment, duty and VAT are assessed, and the goods are released, sometimes after inspection. Picking the correct declaration type for the movement — mainland import, export, transit or temporary admission — is half the battle.

On duty and tax, the UAE applies the GCC common external tariff: as a rule, 5% duty on the CIF value (cost + insurance + freight) for most goods, plus 5% VAT on mainland imports. Some categories — certain foodstuffs, pharmaceuticals and raw materials — are zero-rated or exempt, while excise goods such as tobacco and alcohol attract far higher duties. Because duty is charged on the CIF value, freight and insurance form part of the dutiable base — something that surprises many first-time importers. Always confirm the rate against the goods' HS code.

Core import documents

  • Commercial invoice — establishes value for duty and VAT; must match the goods exactly.
  • Packing list — contents, weights and dimensions for inspection and handling.
  • Bill of Lading / Air Waybill — the transport document confirming consignment and consignee.
  • Certificate of origin — determines origin for tariff treatment and trade agreements.
  • Import permit / approval — for regulated goods (food, pharma, telecoms and similar).

Every product is classified under a Harmonised System (HS) code, which drives the duty rate, any restrictions and the permits required. Mis-classification is one of the most common and expensive clearance errors — it can mean overpaid duty, penalties or seizure — and customs can query an invoice that looks under-valued against reference prices, so accurate classification and valuation matter. Some goods are outright prohibited and many more are restricted, needing approval from a specific authority (telecoms, medicines, food, cosmetics and certain chemicals among them); identifying these early avoids cargo arriving without the approval it needs.

For the full picture — duty, documents, HS codes and the free-zone advantage — see our customs clearance in Dubai & JAFZA guide.

How we handle your clearance

Every mainland clearance runs through the same controlled sequence:

  1. Pre-arrival check — we review the invoice, packing list and certificate of origin, classify the goods under the correct HS code, and flag any permit a regulated item needs before it lands.
  2. Declaration — we file the customs declaration in Mirsal 2 under the right declaration type for the movement.
  3. Duty & VAT — duty and VAT are assessed on the CIF value; we confirm the basis with you so there are no surprises.
  4. Inspection, if required — where customs calls the shipment for inspection, we manage it through to release.
  5. Release & delivery — once cleared, the cargo is released and moved on, integrated with the rest of your freight.

Why clear through Delman

  • One team, freight and customs — in-house clearance integrated with the air, sea or land freight we're already moving, so nothing waits on a second broker.
  • Classification and permits handled — HS classification, declaration-type selection and permit checks done before the cargo lands, not after.
  • Mainland and free-zone under one roof — including JAFZA, so a move that crosses from free zone to mainland doesn't add a second delay.
  • Dubai specialists since 2010 — clearing cargo from our Al Garhoud base as part of end-to-end freight, not as a standalone service.

Free-zone clearance? See JAFZA free-zone customs clearance.

Related guide: Customs Clearance in Dubai & JAFZA

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