United Arab Emirates


Tariff & Trade Barriers


The UAE applies the GCC(1) CCommon External Tariff (CET) with most of the tariff lines subject to a 5% tariff (87.6% of tariff lines are subject to 5% duties), and the other remaining 11.2% are duty free. The only goods having import duties of more than 5 % are tobacco and alcohol. As per WTO calculations in 2021, the UAE simple average applied tariff is 5 % with tariffs on agriculture products are higher than non-agricultural products, with no tariff quotas.(2)

Please visit https://www.fca.gov.ae/en/HomeRightMenu/Pages/hscodeDefinition.aspx to download The Unified Customs Tariff for GCC States 2022.

The following table shows the average applied MFN tariff on basic sectors


(1) Gulf Cooperation Council.
(2) SWTO, Trade Policy Review , 2021 .
(3) MFN applied tariffs are the tariffs imposed on imports from all countries on equal basis. As an exemption of this rule are the countries that have preferential arrangements with the importer country.