
Dubai's duty-free allowance for personal courier parcels is AED 300 on CIF. Abu Dhabi's is AED 1,000. Almost nobody tells you they differ.
Dubai lowered its duty-free allowance for personal courier shipments to AED 300 on CIF in January 2023, down from AED 970. Abu Dhabi's threshold is AED 1,000. Same country, different number.
The threshold is measured on cost, insurance and freight — not on the price of the goods alone. A cheap item on expensive shipping can cross a line that the price tag suggested it would not.
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The UAE is administratively simple and the rates are stable: 5% customs duty on the CIF value and 5% VAT calculated on CIF plus duty. What trips people up is the low-value allowance, because it is not one number for the whole country.
Dubai lowered the duty-free allowance for personal courier shipments to AED 300 on CIF in January 2023, down from AED 970. Abu Dhabi's threshold is AED 1,000. So the same parcel can be exempt or not depending on which emirate it clears in, and almost no guide mentions it. Note also that the threshold is measured on CIF — cost, insurance and freight — so an inexpensive item on expensive shipping can cross a line the price tag alone would not have suggested.
One more distinction worth knowing before you plan anything commercial: the low-value courier allowance belongs to personal imports. A shipment imported under a trade licence is declared and assessed from the first dirham, and VAT-registered businesses then recover the VAT on their return. If that is your situation, the planning question is landed cost and VAT recovery, not staying under a threshold.
| Item | Rule (2026) |
|---|---|
| Customs duty | 5% on CIF value |
| VAT | 5% on CIF plus duty |
| Dubai, personal courier shipment | Duty-free allowance AED 300 on CIF (lowered from AED 970 in Jan 2023) |
| Abu Dhabi | Threshold AED 1,000 |
| What the threshold measures | CIF — cost, insurance and freight, not the goods alone |
| Under a trade licence | Assessed from the first dirham; VAT recoverable if registered |
Last updated: September 2026. Informational only — not customs or tax advice. Thresholds differ by emirate and the treatment depends on classification and on whether you import personally or under a trade licence. Confirm with the relevant customs authority before committing to an order. Source: Dubai Customs.
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It depends on where the parcel clears. Dubai's allowance for personal courier shipments is AED 300 on CIF, lowered from AED 970 in January 2023; Abu Dhabi's is AED 1,000. Above the applicable threshold you are looking at 5% duty and 5% VAT.
Yes. The threshold is measured on CIF — cost, insurance and freight — so freight is included. That is why an inexpensive item on an expensive service can cross a line its price alone would not.
Yes. The low-value courier allowance is for personal imports. A shipment under a trade licence is declared and assessed from the first dirham, and a VAT-registered business recovers the VAT on its return.
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