How to Register with Dubai Customs: Customs Code, Mirsal 2 and the TRN Linkage (2026)

Here is the hardest truth about Dubai Customs registration, and it is the opposite of what most guides imply: the code itself is the easy part. It costs AED 120, the application is entirely online, and it lands in 1 to 3 business days.

The two things that actually go wrong are elsewhere. The first is a trade licence whose activities do not cover the goods you ship, which surfaces at the port rather than at the licensing desk, because customs matches the declaration against the licence. The second is a Tax Registration Number that was never linked to the customs code, which means you pay 5% import VAT in cash on every shipment and wait to claim it back.

This is the task guide for the registration itself: what the code is really called, who can get one, the documents, the steps, the fees, renewal, what happens when it lapses mid-shipment, and the tax mechanics on top. Since 2013, our team has set up trading companies across Dubai and registered their customs codes, so the traps below come from real files. This is a guide, not legal or tax advice. Our import and export business guide covers the wider licensing and cost picture.

What is the Dubai Customs code actually called, and why does every source use a different name?

They are all the same thing. Customs Client Code, Customs Business Code, importer code, import-export code and Mirsal 2 code all point to one registration on the Dubai Trade portal that authorises an entity to transact in the Mirsal 2 declaration system. Dubai Customs' own mobile FAQ calls it a Customs Business Code [1].

Worth saying plainly, because founders arrive convinced they need two or three separate registrations, or that a "client code" is a lesser version of a "business code". There is no published evidence these names describe functionally distinct registrations. It is a naming inconsistency, not a taxonomy.

The only meaningful distinction is the business type you register under. That decides your role in a declaration, not which "code" you hold.

Who needs a Dubai Customs code, and who cannot get one?

Any licensed entity that wants to file an import, export, re-export or transit declaration through Dubai's ports and airports. It is issued to a company, never to a person, because the registration is anchored to a trade licence [1][2]. You pick the business type matching your role in the supply chain.

You will occasionally see a "courier" category listed. We could not independently confirm it exists as a distinct registration type, so treat it as unverified.

If you have no licensed entity yet, the licence is your next step, not the code. Mainland or free zone changes your customs profile, local market access and tax position, so read our mainland company setup page against our free zone company setup page before you commit.

For individuals, the practical route is a third-party Importer of Record, a licensed company that imports in its own name on your behalf for a fee. Separately, Dubai Customs confirms that passengers may bring in goods valued under AED 3,000 without a formal declaration [1]. That is a traveller allowance, not a commercial channel.

What do you need before you apply for a customs code?

A valid UAE trade licence with an import or export activity, your memorandum of association, the Emirates ID and passport of the owner or authorised signatory, and company bank details. The licence decides whether the application succeeds, and it is the item people get wrong.

Common Mistake: Registering a commercial licence scoped to one product category, then shipping outside it. The code issues fine, and the problem only appears when a declaration is checked against the licensed activity and the shipment is held. If your range is genuinely mixed, a general trading licence is the right structure from the start. Our general trading company guide covers when it is worth the extra cost.

One correction, because it circulates widely: there is no reliable evidence that a separate establishment card is a prerequisite for mainland customs registration. Establishment cards appear in the immigration and labour chain through MOHRE, and in some free zone onboarding, which is a different requirement chain. You may need one for visa sponsorship. Do not assume it gates your customs code.

How do you register with Dubai Customs step by step?

Entirely online through the Dubai Trade portal. Dubai Customs' primary FAQ states explicitly that registration is done online and does not require a visit to a customs office [1]. You create a portal account, request business registration, select a business type, complete company details, upload documents, pay, and receive the code by email.

An honesty note on sourcing: both Dubai Trade registration help pages returned a rejected URL on direct fetch, so the step wording below is triangulated from secondary sources rather than quoted from the portal [2].

Consensus puts issuance at 1 to 3 business days. One source claims same-day. Plan for 1 to 3, because a container schedule built on a same-day assumption has no margin in it.

Free zone companies use the same portal and process, with the free zone trade licence as the primary identifier, and the zone authority often facilitates registration as part of onboarding. One lower-tier source cites an AED 200 to 500 fee band for free zone registration, which conflicts with the AED 120 used everywhere else. We flag it rather than repeat it as fact.

What does Dubai Customs registration cost, and how does renewal work?

AED 120 for a new registration: AED 100 registration plus an AED 20 Knowledge and Innovation fee, consistent across a wide range of sources [2]. Renewal is widely quoted at AED 25 a year, which we label unconfirmed because we found no primary schedule stating it.

Quick Math: The government cost of holding a customs code for a year is roughly the price of a business lunch. One container held for a week because the code lapsed or the activity did not match runs into thousands of dirhams in demurrage and storage. The registration is not where you optimise your budget. The compliance calendar around it is.

Be sceptical of agency quotes. Some bundle the AED 120 into a four-figure "customs registration service" without itemising it. That fee is legitimate if the work is real, but you are entitled to see the government fee stated separately.

What happens if your customs code lapses mid-shipment?

The code is valid for 12 months, tied to your trade licence expiry, with a 60-day grace period after expiry during which it can still be used but must be renewed. Miss that window and the code is suspended, blocking declarations and goods release, while demurrage accrues on anything already in transit.

A suspended code does not pause your supply chain politely. Your vessel still arrives, your free storage period still expires, and daily container charges still start. If your licence and code renew on the same cycle, and they usually do, a late licence renewal cascades straight into a customs suspension.

Real Talk: Diarise the renewal 60 days before licence expiry, not 60 days after. The grace period is a safety net for administrative slippage, not a planning tool, and treating it as extra runway is how importers end up renewing while a container sits at Jebel Ali. Never schedule a shipment to land inside the fortnight around your licence expiry.

One contradiction is worth knowing about: a source states the code "remains valid for 60 days", which conflicts with the 12-month validity plus 60-day grace described consistently elsewhere, and almost certainly confuses the two.

What does the code unlock, and which declarations can you file?

Mirsal 2, Dubai Customs' electronic declaration system. No declaration can be filed without an active code behind it, which is why the code, not the licence, is the gate. Once you hold it, you file by declaration type, and the type decides the duty, the deposit and the evidence you must produce.

You will find articles asserting a precise count of Mirsal 2 declaration types. We could not verify that count against a primary source, so we leave the number alone. What matters is picking the right type at the point of filing, because reclassifying afterwards is far harder.

Do you file declarations yourself, or use a broker?

Both are permitted. Dubai Customs confirms that a company holding an active Customs Business Code can file its own declarations, and separately that licensed clearing and forwarding agents can file for a client provided they hold their own code and a Power of Attorney from the owner of the goods [1].

Most small importers still outsource. Mirsal 2 rewards familiarity: HS classification, valuation, matching document sets and knowing which declaration type applies to an unusual movement are skills that come from filing regularly, not four times a year.

Based on our experience, the crossover point is less about volume than product complexity. A company shipping one stable SKU set with clean HS codes can self-file at low volume. A company shipping mixed consignments with permits attached should use a broker for far longer than it expects. Dubai Customs also runs in-person Bureau Service counters, which suit very small or occasional traders [1].

Our customs clearance company guide covers the agent side of the market, and our logistics company setup guide covers the freight and warehousing layer.

How does customs duty work, and what is the re-export deposit?

The standard rate is 5% of CIF value, meaning cost plus insurance plus freight, applied at import to the local market. GCC-origin goods are exempt with a valid Certificate of Origin. Goods in a Designated Zone are not subject to duty until they cross into the mainland or another GCC market, and re-export from a Designated Zone is duty free.

Certain categories carry higher rates, with alcohol commonly cited at 50% and tobacco and cigarettes at 100%. Those figures are repeated consistently but we have not verified them against a primary rate schedule, so treat them as commonly cited and check your specific HS code before pricing.

Common Mistake: Believing there is a "1% customs refund" on re-exported goods. We went looking and could not verify it. What sources consistently describe is different and more useful: a security deposit or bank guarantee of about 5% of CIF value, matching the standard duty rate, lodged against an Import for Re-Export declaration and refunded once exit is confirmed by inspection or exit certificate, within 6 months of the original declaration. If you have modelled a 1% figure into your landed cost, the model is wrong.

The cash-flow shape of that deposit matters as much as the rate, because 5% of CIF is tied up for as long as the goods sit unsold. If re-export is your whole model, importing directly into a Designated Zone is usually cleaner than running the deposit-and-refund cycle repeatedly. Our importing from China guide walks through that decision with real numbers.

Why does linking your TRN to your customs code decide whether you pay VAT twice?

This is the highest-value step in the process, and it is not part of the customs registration itself. If you are VAT registered and your TRN is linked to your customs code, import VAT is auto-populated on your EmaraTax VAT return, declared as output tax and reclaimed as input tax in the same return. No cash leaves at the border.

If the TRN is not linked, you pay 5% VAT in cash to release the goods, then recover it through your next VAT return or a manual VAT301 Import Declaration Form. The money usually comes back, but you have funded it on every shipment in the meantime, which for an importer running containers monthly is a permanent hole in working capital that never had to exist.

Pro Tip: Do the linkage the same week the code is issued, and test it on your first declaration rather than assuming it worked. The failure mode is silent: nothing tells you the link is missing, you simply find yourself paying VAT in cash at clearance. Confirm the VAT flowed to the return instead of the till, then forget about it.

One nuance catches people: linking is not the same as being VAT registered. If your taxable supplies have not passed the mandatory threshold and you are not registered, there is nothing to link, and import VAT is a genuine cash cost recoverable only once you register.

What changed on 1 January 2026 for import self-invoicing?

Self-invoicing for reverse-charge imports was removed with effect from 1 January 2026. Businesses accounting for import VAT under the reverse charge no longer issue a formal self-invoice. They must instead retain the customs declaration, linked to their TRN, as the primary supporting evidence for the entry on the VAT return.

This is a documentation change, not a tax change, and the VAT you account for does not move. But it shifts where your audit trail lives. Previously the self-invoice was the artefact a reviewer asked for. Now it is the declaration, which must be retrievable, correctly linked to your TRN, and consistent with the value you reported. If your broker files for you, make sure copies land in your records too.

Which product approvals sit on top of the customs code?

The customs code lets you file. It does not make your goods admissible. Regulated categories carry their own approval chain with the relevant regulator, obtained before the goods ship, and a missing approval holds the container regardless of how clean your customs registration is.

Map every product line against this table before you place an order. Food and pharmaceutical approvals in particular run on their own timelines and are not something you resolve while goods sit at the port. If food is your category, our food trading company guide covers the labelling and registration chain.

How does export zero-rating and the 90-day rule work?

Exports of goods outside the UAE can be zero-rated for VAT, but the relief is conditional and time-bound. The goods must physically leave the UAE within 90 days of the date of supply, extendable in specific documented circumstances, and you must hold the evidence to prove it [5].

The evidence set fails audits more often than the timing does. You need the customs export declaration, the bill of lading or airway bill, proof of delivery outside the UAE, a tax invoice carrying your TRN, and evidence of the recipient's non-UAE status, retained for five years. Miss the window or the evidence and the supply reverts to standard-rated at 5%, by which point you have already invoiced without it.

The export declaration filed through Mirsal 2 is not a formality here; it is the primary document supporting your zero-rating position. Exporters who let a forwarder handle everything and never collect the declarations discover the gap at their first VAT review.

How is an importer taxed, and is a Designated Zone the same as free zone 0%?

Corporate tax is 9% on taxable income above AED 375,000 and 0% below. Small Business Relief treats revenue at or below AED 3 million as producing no taxable income, but only for tax periods ending on or before 31 December 2029, and it is not available to a Qualifying Free Zone Person or to members of a multinational group [6].

Now the distinction almost nobody makes. Customs duty suspension in a Designated Zone and Qualifying Free Zone Person status are two entirely different regimes. One sits in customs law and concerns whether duty is payable and when. The other sits in corporate tax law and concerns whether profit is taxed at 0% or 9%. Holding one does not give you the other.

Ministerial Decision No. 229 of 2025, issued 28 August 2025, made "distribution of goods or materials in or from a Designated Zone" a Qualifying Activity where goods are imported through the Designated Zone and supplied to a customer that resells them, processes or alters them for resale, or is a Public Benefit Entity [3][4]. Transactions with natural persons are Excluded Activities, with narrow carve-outs that do not cover goods distribution.

Real Talk: B2B distribution through a Designated Zone can qualify for the 0% rate. B2C selling to individual consumers cannot, whichever zone you are in. A trader who sets up in a Designated Zone assuming the customs benefit brings the tax benefit with it has made two assumptions and only one is safe. If your model is genuinely B2B distribution and re-export, the free zone company setup route is worth structuring properly from the start; if you sell to UAE consumers, mainland company setup is usually the honest answer.

What ongoing compliance comes with the customs code?

The code is not a one-time registration. It renews annually alongside the trade licence, inside a compliance calendar that also includes VAT returns, corporate tax registration and filing, licence and Ejari renewals, visa and labour renewals, and five years of customs and tax record retention.

The declarations are part of that record set, and since the January 2026 self-invoicing change they carry more evidential weight than before. Keep them matched to the commercial invoices and retrievable by period rather than scattered across broker emails. Businesses that struggle at audit are rarely the ones that got the tax wrong; they are the ones that cannot produce the document proving they got it right.

Pro Tip: Build one renewal calendar with the licence expiry as the anchor, and hang the customs code renewal, the VAT return cycle and the corporate tax filing date off it. Almost every customs suspension we have seen traced back to a licence renewal that slipped, not a customs failure. This recurring work is exactly what our post-setup services cover.

For an importer the cost of getting this wrong is measured in demurrage rather than fines. If you would rather not hold the calendar yourself, our post-setup services team runs the renewals, VAT filings and code cycle as one managed workflow.

How big is the trade you are registering into?

Large enough that the infrastructure is genuinely world class, which is the real argument for setting up here. UAE non-oil foreign trade reached about AED 1.937 trillion, roughly USD 527.5 billion, in the first half of 2026, up 13.1% year on year, with non-oil exports at a record AED 452.8 billion. That is a UAE-wide figure, not a Dubai-specific one, and plenty of articles quote it incorrectly as a Dubai number.

On the Dubai side, Jebel Ali handled 15.536 million TEU in 2025, ranking ninth largest container port globally per Lloyd's List, with DP World reporting around 9% growth in origin-and-destination volumes and record results of USD 24.4 billion revenue and USD 6.4 billion EBITDA for FY2025 [7].

Dubai Customs publishes its own trade statistics through its open data platform [8]. One declaration-volume figure circulates widely, 12.3 million declarations in a half-year and up 10%, and it traces back to 2023 rather than a current period. It is the most recent version we could locate and should not be presented as a 2026 number.

Can you open a corporate bank account for a trading company?

Yes, and the customs code helps rather than hinders, but expect full onboarding rather than an instant account. UAE banks apply strict know-your-customer and anti-money-laundering scrutiny to trading companies specifically, because cross-border goods movement is a higher-risk category in their models.

What moves an application forward is coherence: a licence whose activities match the goods, a code registered against it, named suppliers and buyers, expected shipment volumes and values, and a clear explanation of your trade corridor. A general trading licence with no product focus, no named counterparties and an unexplained forecast reads as risk to a compliance officer, however legitimate the business.

Plan for several weeks rather than several days, and expect an in-person meeting and a minimum balance requirement. Having the code and TRN in place before you apply signals an operating business rather than a shell.

Real Client Stories

These are real examples from businesses we have helped set up. Details have been changed for privacy.

The activity that did not cover the goods. A client held a commercial licence scoped to building materials and registered his customs code without difficulty. His third shipment included a pallet of LED light fittings, outside the licensed activity, and the declaration was queried. We amended the activity and moved him to a broader trading scope. His comment afterwards: "I thought the customs code was the permission. The licence is the permission. The code is just the door."

The VAT she funded for eleven months. An importer running roughly two containers a month had a valid customs code and a valid TRN, and had never linked them. She paid 5% import VAT in cash at every clearance and recovered it on the following return, so nothing was lost, but she had funded five figures of working capital for almost a year for no reason. "The code worked and the VAT came back, so I assumed it was set up correctly."

The code that lapsed while the vessel was sailing. A trading company let its licence renewal slip by a few weeks during a management change. The customs code went with it, and the suspension landed while a container was mid-voyage. The goods arrived, the declaration could not be filed, and demurrage started before anyone connected the two events. That client now runs one renewal calendar anchored to the licence expiry date.

Register with Dubai Customs the right way

Getting the code is an AED 120 online transaction that takes 1 to 3 business days, and treating it as the hard part is the mistake. Make sure your licence activity genuinely covers what you ship. Link your TRN before your first declaration. Diarise the renewal ahead of licence expiry rather than relying on the grace period. Model the re-export deposit at 5% with a 6-month clock rather than a 1% refund that does not exist.

Since 2013, BusinessDubai.ae has completed 700+ company registrations across the UAE, including trading, import and logistics companies. We will scope your licence activity against the goods you actually ship, register your Dubai Customs code, link your TRN so import VAT is a wash rather than a cash drain, map your product approvals by category, and set up your VAT and corporate tax position properly. Talk to a setup expert→ for a plan built around your trade.

Frequently Asked Questions

What is a Dubai Customs code?

A registration issued through the Dubai Trade portal that authorises a licensed company to transact in Mirsal 2, Dubai Customs' electronic declaration system. Without an active code, no import, export, re-export or transit declaration can be filed [1].

Is a Customs Client Code the same as a Customs Business Code?

Yes. Customs Client Code, Customs Business Code, importer code and Mirsal 2 code are used interchangeably, including in Dubai Customs' own mobile FAQ, which uses "Customs Business Code" [1]. They describe one registration. There is no evidence they are functionally distinct products.

Do I need a customs code if I already have a trade licence?

Yes. They are two separate registrations. The licence lets your company exist and trade; the code lets it file declarations in Mirsal 2. Holding an import activity on your licence does not automatically give you a code, and this is the step first-time importers most often discover at the port.

How do I register with Dubai Customs?

Online through the Dubai Trade portal. Create a company account, request business registration, select your business type, enter company details matching your trade licence, upload documents, pay AED 120 and wait for the code by email [1][2]. The flow is fully digital.

Do I have to visit a Dubai Customs office to register?

No. Dubai Customs' primary FAQ states explicitly that registration is completed online and does not require a visit to a customs office [1]. In-person Bureau Service counters exist for filing declarations, but they are not part of the registration process itself.

How much does Dubai Customs registration cost?

AED 120 for a new registration: an AED 100 registration fee plus an AED 20 Knowledge and Innovation fee, consistent across a wide range of sources [2]. Agencies may bundle it into a larger service package, but you should always be able to see the government fee stated separately.

How long does it take to get a Dubai Customs code?

The consensus is 1 to 3 business days from a complete application. One source claims same-day issuance, but planning on 1 to 3 gives you margin. Since the code depends on a valid trade licence, your realistic timeline runs from licence issuance.

What documents do I need to register with Dubai Customs?

A valid UAE trade licence with an import or export activity, your memorandum of association, the Emirates ID and passport of the owner or authorised signatory, company bank details, and address details matching the licence exactly. Name and spelling mismatches are a common cause of delay.

Do I need an establishment card to get a customs code?

There is no reliable evidence that a separate establishment card is a prerequisite for mainland customs registration. Establishment cards appear in the immigration and labour chain through MOHRE and in some free zone onboarding, a different requirement chain. You may need one for visa sponsorship, but do not assume it gates your code.

Can an individual get a Dubai Customs code?

No. The registration is anchored to a trade licence and issued to a licensed entity, so an individual cannot obtain one on their own account [1][2]. The practical alternative is a third-party Importer of Record, a licensed company that imports in its own name on your behalf for a fee.

Can I bring goods into the UAE without a customs code?

As a traveller, within limits. Dubai Customs confirms that passengers may bring in goods valued under AED 3,000 without a formal customs declaration [1]. That is a personal allowance, not a commercial channel, and using repeated personal allowances instead of proper registration risks seizure.

What business types can I register under?

Importer, Exporter, Clearing Agent or Broker, Shipping Agent, Free Zone Entity and Airline Agent are the types that converge across sources. A separate "courier" category is sometimes listed but we could not independently confirm it, so check with Dubai Trade if that is your model.

How long is a Dubai Customs code valid?

Twelve months, tied to your trade licence expiry, with a 60-day grace period after expiry during which it can still be used but must be renewed. You may see a claim that the code is "valid for 60 days", which conflicts with the consensus and confuses grace with validity.

What happens if my customs code expires?

Once the 60-day grace period passes without renewal, the code is suspended. That blocks declarations and blocks the release of goods, while demurrage keeps accruing on anything in transit. The renewal is cheap and quick; the cost is entirely in the delay.

How much does it cost to renew a Dubai Customs code?

AED 25 a year is quoted consistently across several sources, but we found no primary schedule confirming it, so treat it as unconfirmed. One source also claims late renewal beyond the grace period triggers AED 500 to 2,000 penalties plus an AED 120 reactivation fee, which is single-source and unverified.

Can a free zone company get a Dubai Customs code?

Yes, through the same Dubai Trade portal, using the free zone trade licence as the primary identifier. Free zone authorities often facilitate the registration as part of onboarding. One lower-tier source cites an AED 200 to 500 fee band for free zone registration, which conflicts with the AED 120 used everywhere else.

What is Mirsal 2?

Mirsal 2 is Dubai Customs' electronic declaration system, and it is what the code unlocks. Every import, export, re-export, transit and temporary admission declaration is filed through it, along with duty payments and clearance status. No declaration can be submitted without an active code behind it.

What declaration types can I file in Mirsal 2?

The main ones are Import to Local, Import for Re-Export, Import to Free Zone or Designated Zone, Export, Re-Export, Transit, Temporary Admission and Free Zone Transit. Each carries a different duty and evidence position. Articles quoting a precise total count cite a number we could not verify against a primary source.

Can I file customs declarations myself, or do I need a broker?

You can file yourself. Dubai Customs confirms that a company with an active Customs Business Code can submit its own declarations [1]. Most small importers still use a broker, because Mirsal 2 rewards ongoing familiarity with HS classification, valuation and document matching.

What does a customs broker need to file on my behalf?

A licensed clearing and forwarding agent needs its own active customs code plus a Power of Attorney from the owner of the goods [1]. Without both, it cannot file for you. Ask any prospective broker to confirm both, and make sure copies of filed declarations come back into your records.

What is the customs duty rate in Dubai?

The standard rate is 5% of CIF value, meaning cost plus insurance plus freight. GCC-origin goods are exempt with a valid Certificate of Origin. Alcohol at 50% and tobacco and cigarettes at 100% are widely cited but not verified against a primary rate schedule, so check your specific HS code.

Is there a 1% customs duty refund in Dubai?

We could not verify any 1% refund mechanism, and you should not build one into your costing. What sources consistently describe instead is a security deposit or bank guarantee of about 5% of CIF value, lodged against an Import for Re-Export declaration and refunded once exit is confirmed within 6 months.

How does the re-export deposit work?

You file an Import for Re-Export declaration, duty is suspended, and you lodge a security deposit or bank guarantee equal to roughly 5% of CIF value. When the goods leave and exit is confirmed by inspection or exit certificate, the deposit is released, provided that happens within 6 months of the original declaration.

Why should I link my TRN to my customs code?

Because it decides whether you pay import VAT in cash. With the TRN linked, import VAT is auto-populated on your EmaraTax VAT return, declared as output tax and reclaimed as input tax in the same return. Unlinked, you pay 5% in cash on every shipment and recover it later.

How do I link my TRN to my Dubai Customs code?

Three routes: add the Customs Registration Number to your VAT profile in the FTA e-Services portal; use the Dubai Trade portal under User Management, then VAT Profile, to link the Mirsal 2 importer code to your TRN; or submit the TRN in person at a customs office for verification.

What happens if my TRN is not linked to my customs code?

You pay 5% import VAT in cash to release the goods, then recover it through your next VAT return or a manual VAT301 Import Declaration Form. The money generally comes back, but you have funded it on every shipment in the meantime. It is the most commonly cited working-capital trap in UAE importing.

What changed on 1 January 2026 for import self-invoicing?

Self-invoicing for reverse-charge imports was removed with effect from 1 January 2026. Businesses no longer issue a formal self-invoice for import VAT under the reverse charge, and must instead retain the customs declaration, linked to their TRN, as the primary supporting evidence. The tax outcome is unchanged.

Do I need extra approvals for food, cosmetics or electronics?

Yes, and they sit on top of the customs code. Food and beverages go through Dubai Municipality via Montaji and federally MOCCAE; pharmaceuticals, medical devices and supplements through MOHAP and the Emirates Drug Establishment; cosmetics through Montaji; telecom equipment through TDRA type approval; and electrical and industrial goods through MOIAT with ECAS conformity.

How does VAT zero-rating work on exports?

Goods must physically leave the UAE within 90 days of the date of supply, extendable in specific documented circumstances [5]. You need the customs export declaration, bill of lading or airway bill, proof of delivery outside the UAE, a tax invoice with your TRN, and evidence of the recipient's non-UAE status, retained five years.

Is a Designated Zone the same as free zone 0% corporate tax?

No, and conflating them is a common and expensive error. Designated Zone treatment is customs law and governs whether and when duty is payable on goods. Qualifying Free Zone Person status is corporate tax law and governs whether profit is taxed at 0% or 9%. Under Ministerial Decision No. 229 of 2025, B2B distribution through a Designated Zone can qualify; B2C sales to individuals cannot [3][4].

References

[1] Dubai Customs, frequently asked questions: registration is completed online without a visit to a customs office; the Customs Business Code terminology; companies with an active code may file their own declarations, while licensed clearing and forwarding agents may file for clients if they hold their own code plus a Power of Attorney; Bureau Service counters; and the AED 3,000 passenger threshold below which no formal declaration is required. Dubai Customs FAQ

[2] Dubai Trade, how do I register and apply for a Dubai Customs code: portal registration, business type selection, company details matching the trade licence, document upload, online payment and code issuance. The AED 120 fee (AED 100 plus AED 20 Knowledge and Innovation) and the 1 to 3 business day consensus were triangulated from secondary sources, as the Dubai Trade registration pages returned a rejected URL on direct fetch. Dubai Trade customs code registration

[3] UAE Ministry of Finance, Ministerial Decision No. 229 of 2025 regarding Qualifying Activities and Excluded Activities, issued 28 August 2025: "Distribution of goods or materials in or from a Designated Zone" is a Qualifying Activity where goods are imported through the Designated Zone and supplied to a customer that resells, processes or alters them for resale, or is a Public Benefit Entity; transactions with natural persons are Excluded Activities. Ministerial Decision No. 229 of 2025

[4] KPMG, updated rules for Qualifying Free Zone Persons: analysis of the qualifying and excluded activity changes and their effect on free zone distribution businesses. KPMG on Qualifying Free Zone Persons

[5] Federal Tax Authority, zero-rating the export of goods and services: goods must leave the UAE within 90 days of the date of supply, extendable in documented circumstances, supported by the customs export declaration, transport documentation, proof of delivery outside the UAE, a compliant tax invoice and evidence of the recipient's status, with records retained five years. FTA zero-rating of exports

[6] UAE Ministry of Finance, decision on Small Business Relief for corporate tax purposes: revenue at or below AED 3,000,000 treated as producing no taxable income for tax periods ending on or before 31 December 2029, not available to Qualifying Free Zone Persons or members of multinational enterprise groups. Ministry of Finance on Small Business Relief

[7] DP World, FY2025 results: record USD 24.4 billion revenue and USD 6.4 billion EBITDA, with approximately 9% growth in origin-and-destination volumes; Jebel Ali handled 15.536 million TEU in 2025, ranked ninth largest container port globally by Lloyd's List. DP World FY2025 results

[8] Dubai Customs, open data trade statistics: published trade and declaration statistics for Dubai. A widely quoted figure of 12.3 million declarations in a half-year, up 10%, traces to 2023 and should not be presented as a current period. Dubai Customs trade statistics