UAE Used Car Import Guide: Requirements, Taxes and Customs Clearance (2026)

Before buying a used car in China for sale in Dubai, check that it can be registered locally. Then prepare the documents, complete customs clearance and arrange the inspection and registration.

Ordinary used passenger cars generally attract 5% customs duty and 5% import VAT, with no vehicle excise tax. The two taxes are calculated in sequence, bringing the combined amount to 10.25% of the customs-assessed CIF value under the standard calculation. Import VAT may be recoverable if the relevant conditions are met.

This guide covers ordinary used passenger cars shipped from China through Jebel Ali or another Dubai entry point for sale in the UAE mainland. Registration requirements follow Dubai’s Roads and Transport Authority (RTA) rules.

Source verification date stated in the original: 24 September 2026.

1. Import requirements at a glance

RTA is Dubai’s Roads and Transport Authority, responsible for vehicle inspections, registration and number plates.

MoIAT is the UAE Ministry of Industry and Advanced Technology. Its Certificate of Conformity (CoC) confirms compliance with applicable UAE technical and safety standards and is one of the documents required to register an imported EV in Dubai.

Tax references: Dubai Customs, FTA import VAT calculation guidance, and Article 2 of the list of goods subject to excise tax. Vehicle and document references appear below.

2. Vehicle eligibility, condition and emissions

Steering position and vehicle history

Choose a left-hand-drive vehicle for ordinary registration in Dubai. Vehicles that are burned out, flood damaged, scrapped, dismantled, beyond repair or affected by major manufacturing defects cannot be imported, registered or insured for local use.

Keep a file for each VIN with the manufacturing year, first registration date, mileage, ownership documents and condition records. Check that the records match the vehicle.

Petrol, hybrid and electric vehicles

The Euro 6B timetable has to be read alongside the scope of each rule:

• From 1 January 2026, imported new light- and heavy-duty vehicle models covered by MoIAT’s new-vehicle implementation guidance must meet at least Euro 6B.

• From 1 July 2027, the same guidance extends the minimum Euro 6B or equivalent requirement to all imported light- and heavy-duty vehicles within its scope.

• GSO’s official FAQ gives a transition period for carryover models: imports are permitted until 30 June 2027, with registration until 1 January 2028. A carryover model is an existing model that remains in production. The term does not automatically cover every used vehicle from an earlier model year.

Sources: Dubai’s 2026 vehicle technical inspection resolution, MoIAT’s emissions implementation guidance for new vehicles, and GSO’s Euro 6 implementation FAQ, pages 3 and 5.

Chinese-market vehicles and EVs

A Chinese-market specification is not automatically a Gulf specification. If the customs card identifies a vehicle as non-compliant with Gulf specifications, RTA requires the relevant MoIAT conformity documentation.

For EVs other than the Volkswagen vehicles described below, registration in Dubai requires a MoIAT Certificate of Conformity. The brand does not have to have a local authorised agent.

For Volkswagen EVs manufactured in China, RTA’s corporate service page lists a suspension affecting registration, ownership transfer, possession and transfer services. Dealers should not purchase these vehicles on the assumption that they can be registered normally.

Sources: RTA registration requirements for individuals and companies.

UAE.S 2698:2024, Technical Requirements for Electric Vehicles, became mandatory on 31 May 2025. Purchase contracts should identify the model, variant, VIN and conformity documents to be supplied. The published decision does not state that every used vehicle must undergo a new, complete type-approval process. Check which existing documents can be accepted and whether a new certification application is needed. UAE Cabinet Decision No. 50 of 2024

Where an ECAS product Certificate of Conformity is required, the business must prepare a valid UAE trade licence, test reports from an accredited laboratory and an online declaration of continued conformity. The application is submitted through MoIAT, followed by payment and review.

Product conformity certification, the customs VCC and RTA registration serve different purposes. Complete each procedure that applies to the vehicle. MoIAT application requirements and process

3. Taxes and customs valuation

The CIF customs value includes the vehicle price, freight and insurance to the place of import, together with the relevant associated costs.

Customs normally starts with the genuine transaction value. If the declared price raises questions, it may request payment records or other evidence and reassess the vehicle using the prescribed valuation methods. Where currency conversion is required, use the customs exchange rate applicable when the declaration is made. Dubai Customs valuation rules

The following example assumes a customs-assessed CIF value of AED 40,000, a standard 5% duty rate and no additional amounts in the VAT base.

The 10.25% figure covers duty and VAT under these assumptions. Add port charges, brokerage, storage, vehicle transport, preparation, inspection, insurance and registration to calculate the full landed cost.

If Customs assesses the vehicle above its actual purchase cost, the higher value is used to calculate tax. The valuation difference is not an additional payment to the supplier.

How to account for import VAT

A VAT-registered dealer importing a vehicle for taxable resale may recover import VAT if the input tax recovery conditions are met. The importer should link its customs registration to its TRN and account for imports under the applicable reverse-charge rules. Importers that are not VAT-registered generally have to pay import VAT before the vehicle is released.

In the example above, if all AED 2,100 of import VAT is recoverable and the actual CIF cost is also AED 40,000, the CIF cost plus non-recoverable customs duty comes to AED 42,000. Other actual costs must still be added.

Sources: FTA import VAT FAQs and VAT return and input tax recovery guidance.

4. Import documents and electronic procedures

First, check the company’s licensed activities. The trade licence must cover the used-car trading business actually carried out. If the company sells EVs, its licensed activities must cover that business too.

A free-zone company conducting sales itself in mainland Dubai must obtain the relevant Department of Economy and Tourism (DET) licence or permit. It must also meet the approval requirements of its free-zone licensing authority and any other competent authority. Dubai Executive Council Resolution No. 11 of 2025, Articles 3–7

The importing company needs a valid trade licence and a Dubai Customs business code. Customs registration requires a copy of the licence, the authorised person’s passport and Emirates ID. The published fee is AED 120, comprising AED 100 plus AED 20. Dubai Customs business registration

Documents to prepare

References: Dubai Customs declaration documents, Dubai Trade’s import declaration instructions and vehicle data fields, and DDO guidance.

Is an electronic cargo tracking note required?

The electronic procedures used on this route are:

• Bill of lading upload: The shipping agent uploads the details for the digital delivery order process.

• Mirsal 2 customs declaration: The importer or an authorised broker submits the declaration.

• Digital delivery order: The consignee uses the DDO to arrange cargo release and collection.

• e-Token collection booking: This applies to full-container shipments at Jebel Ali. Where Customs requires an inspection, the collection booking is coordinated with the inspection appointment.

Sources: Dubai Trade bill of lading upload guidance and full-container collection and customs inspection coordination.

The SecurePath tracking certificate mentioned in RTA’s requirements concerns vehicle GPS tracking. It applies only to vehicle categories that require it and is not a cargo tracking note required for every imported used car. RTA registration conditions

China’s 180-day export rule

From 1 January 2026, a vehicle registered 180 days or less before the export application requires an After-sales Maintenance Service Confirmation Letter stamped by its manufacturer.

The Chinese exporter must submit the letter with details of the destination country, vehicle and after-sales service outlets. An export licence will not be issued without the required document.

Transitional arrangements apply to vehicles that had already completed ownership transfer registration for export before the notice took effect. Notice issued by China’s Ministry of Commerce and three other authorities

5. Customs clearance and registration

The process runs from preparing the vehicle file and submitting the Mirsal 2 declaration through customs valuation, any required inspection, tax settlement and release. After collection and issuance of the VCC, arrange the technical inspection, insurance and registration.

Sources: Dubai Customs declaration service, Dubai Trade declaration types, VCC service, and RTA registration procedures.

For registration in a company’s name, RTA also requires a signed company letter in Arabic, the authorised person’s Emirates ID, a valid trade licence and, where applicable, a legal Arabic translation of the company’s memorandum of association.

Stock vehicles with a possession certificate can be registered directly in the buyer’s name under the applicable procedure. Dealers do not have to register every vehicle in the company’s name first. RTA company documents and dealer stock sale rules

Certificate and registration fees

Charges depend on the services actually required.

Sources: VCC, MoIAT verification card, MoIAT vehicle status statement, RTA inspection, and RTA registration.

6. Free-zone storage and re-export

Vehicles entering mainland Dubai through Jebel Ali for local sale remain subject to the normal import tax rules.

Free-zone stock and re-export shipments use different customs procedures. Where a procedure requires a customs guarantee, provide it and retain the entry, exit and export records.

For a transaction within a zone to fall outside the scope of VAT, the zone must be a legally recognised VAT Designated Zone, and the relevant conditions must be met. Vehicles held as stock for sale must not be put into use in the zone.

For overseas sales, the supplier must retain customs evidence that the goods left the Designated Zone, together with commercial or official evidence of delivery outside the UAE. An invoice addressed to an overseas customer is insufficient on its own.

Vehicles moved into the UAE mainland still require an import declaration and the applicable customs duty and VAT treatment.

Sources: Dubai Customs procedures guide and FTA guidance on Designated Zone transactions and supporting evidence, pages 3–7.

7. Calculating costs and selling prices

List the vehicle price, international freight and insurance, customs duty, non-recoverable VAT, local charges and profit separately in the quotation. Account for recoverable VAT separately.

Cost per vehicle = actual purchase, freight and insurance costs + customs duty + non-recoverable VAT + port, brokerage, vehicle transport, preparation and other local costs.

When a dealer imports its own stock and can recover the import VAT, VAT on resale is generally calculated on the full selling price.

FTA guidance states that these imported vehicles do not qualify for the Profit Margin Scheme, which calculates VAT on the difference between the buying and selling prices. Separate provisions apply in specific cases where input VAT recovery is prohibited. FTA Profit Margin Scheme guide, 2026 edition, page 11

Frequently asked questions

1. How much tax do I pay when importing a used car from China to Dubai?

Customs duty is generally 5% of the CIF value. Ordinary cars are not subject to excise tax, and import VAT is calculated as (CIF + customs duty) × 5%.

With no other amounts added to the tax base, the combined import tax is 10.25% of CIF. A vehicle with a CIF value of AED 40,000 therefore incurs AED 4,100 in import taxes. Import VAT may be recoverable if the relevant conditions are met.

References: Dubai Customs tax rates and FTA calculation rules.

2. What documents does a UAE dealer need to import used cars?

The company first needs a valid trade licence and customs business code. The main documents are the commercial invoice, packing list or VIN-by-VIN vehicle schedule, ocean bill of lading, certificate of origin and any applicable permits.

EV registration in Dubai also requires a MoIAT Certificate of Conformity.

References: Customs document requirements and RTA’s EV registration requirements.

3. Can I drive an imported used car as soon as it clears Dubai Customs?

No. After customs clearance, you still need the VCC, an RTA technical inspection, insurance, registration and number plates before the vehicle can legally be driven on the road.

References: VCC requirements and RTA registration rules.

Before placing an order

Start with vehicle selection and certification, then work through the documents, customs clearance, inspection and registration before finalising costs and selling prices. Check that the trade licence covers the planned sales activity, that petrol and hybrid vehicles meet the applicable emissions requirements, and that EVs have the necessary conformity documents.

For an ordinary vehicle, budget for 5% customs duty and 5% import VAT using the correct tax bases. Record recoverable VAT separately and include the local costs. Mainland sales and free-zone re-export require different procedures.

When requesting a quote from UCC Weipu Global, send the model, year, powertrain, quantity and delivery location in the UAE. Specify whether the vehicles are for mainland sale or re-export so the team can match available stock and prepare the quotation.