Activity guide / Trading & Distribution
Import & Export business setup in the UAE
Cross-border buying and selling of goods, including re-export trade routed through the UAE.
Plan this activityBy Two Pillars Advisory. Sources last checked 2026-10-23. Independent guidance, not authority advice.
Understanding import & export
An import and export activity suits companies whose value is in moving goods across borders rather than holding them for local sale. Re-export through UAE ports and airports is a large share of national trade, and the right free zone can let goods move without customs duty until they enter the local market.
At a glance
- What the activity covers: Cross-border buying and selling of goods, including re-export trade routed through the UAE.
- Activity type: Trading
- Likely jurisdiction context: Mainland or Free Zone
- Possible external approvals: Customs code registration is normally required, and controlled goods need category-specific clearance.
What you offer matters.
What this activity covers
Cross-border buying and selling of goods, including re-export trade routed through the UAE.
A plain-English label, not an official activity name or code.
Boundaries & approvals to check
Customs code registration is normally required, and controlled goods need category-specific clearance.
Treating import and export as covering every product, including controlled goods.
Your independent consultant: Two Pillars Advisory
Two Pillars helps you define the business model, compare routes and prepare an application. We are an independent consultancy, not a licensing authority.
The licence issuer / regulator: the competent authority
The competent licensing authority decides the permitted activity scope and issues the licence. A sector regulator may separately assess and authorise regulated services. Neither decision is made by TPA.
Choose around your operations.
Most non-restricted goods need only the licensing authority and a customs code. Food, cosmetics, telecom devices, chemicals and certain construction products can need product-level clearance before the first shipment.
For import & export: Customs code registration is normally required, and controlled goods need category-specific clearance.
Confirm the local operating route
Describe where customers, staff, premises and goods will be located. Ask the mainland issuer and any proposed free zone to confirm the exact scope and any permissions for operating outside the zone.
Map delivery across borders
Describe where the service is delivered or goods move. Confirm entity scope, destination requirements and any UAE local operations separately; international customers do not establish free zone eligibility.
Check the sector perimeter first
Describe the actual service, product and client type to the competent regulator. A commercial registration alone does not establish authorisation to deliver regulated services.
| Decision point | Mainland | Free Zone | Sectoral approvals |
|---|---|---|---|
| Who decides? | Competent emirate licensing authority | Proposed free zone licensing authority | Competent regulator, where applicable |
| Permitted operating scope | Requires case-by-case confirmation | Requires case-by-case confirmation | Customs code registration is normally required, and controlled goods need category-specific clearance. |
| Premises, people & documents | Confirm for the selected activity | Confirm for the selected activity and zone | Confirm against the regulated service or product |
| Fees & timing | Obtain a current itemised quotation | Obtain a current itemised quotation | Confirm if a separate application applies |
From scope to application.
- Map trade lanes: which countries goods come from and where they go.
- Choose a location close to the port or airport you will use most.
- Register for a customs code and, if relevant, a Dubai Trade account for clearance services.
- Check destination-country documentation such as certificates of origin.
Illustrative planning sequence; the authority may require a different application order or additional steps.
Common mistakes worth avoiding.
- Treating import and export as covering every product, including controlled goods.
- Forgetting VAT treatment on goods that move from a free zone into the mainland.
Authority information, independently explained.
Published by Two Pillars Advisory. References last checked 2026-10-23; each source’s check date and jurisdiction are shown below. Review is limited to the cited activity scope, not an approval or universal licensing assessment. Confirm current requirements directly before applying.
No affiliation, partnership or endorsement by the authorities listed.
- Dubai Customs: Dubai Customs. Customs registration, clearance and duty treatment for goods entering or leaving Dubai. (Dubai, checked 2026-10-23)
- Dubai Trade (DP World / Dubai Customs platform): Dubai Trade. Official single window for trade and logistics transactions in Dubai. (Dubai, checked 2026-10-23)
- Invest in Dubai: Search business activities. Official Dubai activity search. Final activity wording and code must be confirmed here or with the licensing authority before filing. (Dubai, checked 2026-09-12)
- Dubai Department of Economy and Tourism (DET): Business licensing. Official Dubai business licensing information, including licence types and permit requirements. (Dubai, checked 2026-09-12)
Before you take the next step.
Do goods in a free zone pay customs duty?
Goods held in designated free zones are generally outside the customs territory until they enter the local market, when duty and VAT apply. The treatment depends on the zone and the movement.
Is import and export the same as general trading?
Not exactly. The wording and permitted scope differ between authorities, so we compare both against how your goods will actually move.