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The short answer
Most goods shipped from Nigeria into the UAE pay customs duty of 5% of their CIF value (cost, insurance and freight), the GCC common external tariff applied at the first Gulf point of entry. Alcohol (50%) and tobacco (100%) pay more, a few categories are exempt, and 5% import VAT is then charged on a base that includes the duty.
If you buy yams, shea butter, ankara fabric or dried fish from Nigeria and bring them into Dubai, Sharjah or Abu Dhabi, the duty question has a short answer and a long one. The short answer is 5%. The long one is about what that 5% is charged on, which goods escape it, what other charges sit on top, and why the paperwork from Nigeria matters as much as the rate.
The rate and what it is charged on
The UAE is part of the Gulf Cooperation Council customs union, so it applies a common external tariff to goods arriving from outside the GCC. The UAE government portal says federal tariffs range from 0 to 5 per cent, and that in Dubai the tariff is 5% of CIF value except for alcohol (50%) and cigarettes (100%) (u.ae, updated 14 September 2026). Sharjah also charges 5% on goods imported from abroad.
Dubai Customs puts it in one line: duty equals 5% multiplied by the CIF value, and duty is collected at the first point of entry into the GCC. That last point matters for Nigerian traders who route cargo through another Gulf port: once duty is paid at the first GCC entry point, it is not charged again when the goods move on within the union.
- CIF
- The cost of the goods plus insurance and freight to the UAE. A low invoice with freight left out does not lower the base; customs adds them.
- Standard duty
- 5% of CIF for most goods (Dubai Customs Customer Guide).
- Higher rates
- Alcohol 50%, cigarettes and tobacco 100%.
- Where paid
- At the first GCC point of entry.
Exemptions that can apply
Dubai Customs lists the exemption categories in its Customer Guide. Most will not help an ordinary trading company, but it is worth knowing them:
- Diplomatic and military goods, with approval from the competent authority.
- Personal effects of people moving to the UAE for residence for the first time, if the goods are used.
- Philanthropic goods, on an approved request.
- Returned goods: UAE-origin goods coming back within three years of export, and foreign goods within one year of re-export.
- Industrial exemption for licensed manufacturers, with Ministry of Economy approval.
- Goods covered by free trade agreements: the Greater Arab Free Trade Area, the GCC agreement with EFTA and the GCC agreement with Singapore, each needing proof of origin from the producing country.
None of those trade agreements is with Nigeria, so Nigerian-origin goods normally pay the standard 5%. A Nigerian certificate of origin is still required at import, for a different reason: Dubai Customs lists it among the standard documents for any import from the rest of the world. Our guide to the certificate of origin for Nigerian goods covers who issues it.
The other charges at import
Duty is not the only line on the bill. Dubai Customs publishes small fixed fees: a declaration fee of AED 70 for a dutiable import to the local market (AED 80 if non-dutiable) and an AED 10 innovation fee per customs transaction. If supporting documents are not submitted within 14 days of the declaration, a late fee of AED 50 a day applies, up to 90 days.
Then comes VAT at 5%. A Zoho Books VAT guide for UAE importers (updated July 2024, not an official page) explains that for consignments above AED 1,000 the VAT base is the CIF value plus customs duty, excise and customs fees. A VAT-registered importer accounts for it through the reverse charge on its VAT return; an unregistered importer pays it before release. Check the Federal Tax Authority guidance for your own case.
Worked example (illustrative)
| Line | How it is worked out | AED |
|---|---|---|
| Goods (invoice) | Example consignment of shea butter | 18,500 |
| Freight and insurance | Added to reach CIF | 1,500 |
| CIF value | 18,500 + 1,500 | 20,000 |
| Customs duty | 5% of 20,000 | 1,000 |
| Declaration and innovation fees | 70 + 10 | 80 |
| VAT base (per the Zoho guide) | 20,000 + 1,000 + 80 | 21,080 |
| Import VAT at 5% | 5% of 21,080 | 1,054 |
| Total at the border | 1,000 + 80 + 1,054 | 2,134 |
For a VAT-registered company the 1,054 is normally recoverable through its return, so the real cost is the duty and fees. For an unregistered buyer it is a cost.
Who can clear the goods
Dubai Customs says a declaration is lodged by a company holding a Customs business code, or by a clearing and forwarding agent licensed by the Dubai Economic Department that holds a code and the goods owner's authorisation. Registration is online through Dubai Trade. A Nigerian exporter selling to a UAE buyer therefore relies on the buyer, or the buyer's agent, to clear; a Nigerian founder with a UAE company needs that company registered. Food, cosmetics and some other goods also need permits from the relevant UAE authority before release; the Customs guide lists "any applicable permits" with every import.
What to check first
- The HS code of the product, since the code decides whether a restriction or a non-standard rate applies.
- That the invoice shows the full value and that freight and insurance are clear, so CIF is not argued over.
- That a Nigerian certificate of origin, packing list and bill of lading or air waybill travel with the goods.
- Whether the buyer is VAT-registered, which decides who carries the import VAT.
- Any product permit (food, cosmetics, plants) the buyer needs before the cargo lands.
Where Pryme fits
Duty is paid in dirhams in the UAE, but the money behind the trade often starts in naira or dollars. A Pryme Business account holds NGN, USD, GBP and EUR with local account details, and Swap converts only when you choose, with the rate shown first. Pryme does not hold AED. For the exporting side, see NXP and NEPC steps for UAE-bound goods.
Questions people ask
What is the customs duty in Dubai for goods from Nigeria?
For most goods, 5% of the CIF value, according to Dubai Customs and the UAE government portal. Alcohol is 50% and cigarettes 100%.
Is VAT charged on top of UAE customs duty?
Yes. Import VAT is 5%, and for consignments above AED 1,000 the base includes the duty and customs fees (Zoho Books guide). Registered importers usually account for it through the reverse charge.
Do Nigerian goods get any free trade discount in the UAE?
Not under the agreements Dubai Customs lists (GAFTA, GCC-EFTA, GCC-Singapore). Nigerian-origin goods normally pay the standard rate.
Can a Nigerian exporter clear goods in Dubai itself?
Only through a company with a Dubai Customs business code or a licensed clearing agent acting with the owner's authorisation.
Sources
- u.ae: Customs duty and tariff (updated 14 Sep 2026) · accessed Oct 2026
- Dubai Customs: Customer Guide (version 3.03) · accessed Oct 2026
- Dubai Customs: Frequently Asked Questions · accessed Oct 2026
- Zoho Books UAE: VAT on imports FAQ (updated Jul 2024) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.