Exporting chemicals to UAE

Customs authority

• Federal: UAE Federal Customs Authority (FCA), but each
• Single-window / e-portal: Dubai Trade (https://www.dubaitrade.ae/)
• Official: https://www.dubaicustoms.gov.ae/
• Other emirates have parallel portals — Abu Dhabi Customs uses

HS code system used

• The UAE moved to a 12-digit GCC Integrated Customs Tariff as
• Source: Dubai Customs HS classification guidance
• Operational note: the *first 6 digits are reliable* for a

Standard import documents (any goods)

Filed via Mirsal 2 by the importer or their licensed customs broker. Typical bundle:

1. Commercial Invoice (in English; bilingual EN/AR welcome) 2. Packing List 3. Bill of Lading (sea) or Air Waybill (air) — original and three copies typically 4. Certificate of Origin — for non-CEPA shipments, attested in some flows; for CEPA-claim shipments, the CEPA-format CoO is required (see "Trade agreement with India" below) 5. Customs Declaration via Mirsal 2 — the importer's CHA files it with the prior documents attached 6. Delivery Order from the carrier 7. Import Permit — only if the goods fall under a regulated category (chemicals: see chemicals_general.md; pharma, food, cosmetics, medical devices have their own permits)

• Dubai Customs Customer Guide
• Dubai Trade — Submit Customs Declaration

Importer registration (UAE side)

The importer must hold:

1. Valid trade licence issued by the relevant emirate (DED for mainland Dubai; DMCC/JAFZA/etc. for free zones). The trade licence activity must permit the import category — e.g., a chemicals trader needs the chemicals-trading activity on their licence. 2. Customs Code (Importer Code) — issued by Dubai Customs (or the relevant emirate customs authority) on application, linking the trade licence to the customs system. Required to file any Mirsal 2 declaration. Renewed when the trade licence is renewed. 3. VAT registration — required if turnover exceeds AED 375,000. Customs duty is separate from VAT (5%) which applies on import. 4. Emirates ID / passport copy of the authorised signatory.

The exporter (us, India side) does not need a UAE-side registration to ship — the importer handles the Mirsal 2 filing. We supply the documents listed above; the importer does the filing.

• Customs code in Dubai — guide

Trade agreement with India

India–UAE Comprehensive Economic Partnership Agreement (CEPA), signed 18 February 2022, in force 1 May 2022.

### What CEPA gives us

• Tariff concessions on ~80% of tariff lines from day one,
• For **basic inorganic and organic chemicals (Chapters 28 and 29
• Per the Rasp International CEPA exporter guide (2026),

### Rules of Origin

To claim the CEPA tariff, goods must "originate in India" — i.e., satisfy the Rules of Origin in the CEPA text. For chemicals, the headline rule is:

• Minimum 40% Regional Value Content (RVC) — i.e., the value
• OR a Change in Tariff Classification (CTC) at the 4-digit
• Wholly-obtained goods (e.g., minerals extracted in India)
• Source: India-UAE CEPA Determination of Origin

### CEPA Certificate of Origin

• Issued via the DGFT CoO portal (https://coo.dgft.gov.in/) —
• Issuing authorities authorised by DGFT include EEPC India, FIEO,
• The exporter retains supporting cost-build-up sheets (showing
• Source: NSEZ — Documents for COO issuance UAE

### Self-certification

• Not currently permitted for India-UAE CEPA — the CoO must

- **40% RVC threshold** for chemicals under CEPA — most secondary sources cite 40% but the primary CEPA Annex 3B should be checked human check against the primary CEPA text Annex 3B`. - **GCC 12-digit tariff lines** — we currently rely on 6-digit HS for cross-walk. If precise duty pickup is needed for a quote, for our 10 pilot HSNs at the 12-digit level`. - **CEPA exclusions list for chemicals** — there is a "negative list" / sensitive-list of HSNs that don't get day-one preference. Need to cross-check each pilot HSN against the published exclusion (Schedule of Tariff Concessions of UAE)`.