How to import game consoles into the UAE
By Tech Trove · Updated · 5 min read
Quick answer
To import game consoles into the UAE you need a customs-registered importer or a free-zone licence, plus a commercial invoice, packing list, certificate of origin and transport document. Goods entering the mainland typically pay 5% customs duty on CIF value and then 5% VAT. Goods held in a free zone such as DAFZA pay neither until they are released into the UAE.
Should you import to the mainland or a free zone?
The choice depends on where the consoles will be sold. If they are going to UAE shops, the mainland route is simplest. If they are going on to other countries, a free zone avoids paying UAE duty and VAT on stock you will re-export.
| UAE mainland | Free zone (DAFZA, JAFZA) | |
|---|---|---|
| Who can receive the goods | Importer registered with Dubai Customs | Free-zone licence holder, or an agent appointed in the zone |
| Customs duty on arrival | Typically 5% of CIF value | None while goods stay in the zone |
| VAT on arrival | 5% | Not charged while goods stay in the zone |
| Moving to UAE shops | Already cleared | A customs import: duty and VAT apply then |
| Best suited to | Selling inside the UAE | Re-export across the GCC, East Africa and South Asia |
What documents do you need?
- Commercial invoice showing seller, buyer, description, quantity, unit value, currency and HS code on each line.
- Packing list with carton counts, weights and dimensions.
- Certificate of origin. Note that this states where the goods were made, which for consoles is usually not Canada, even when they ship from Toronto.
- Air waybill or bill of lading.
- Your trade licence and customs registration, or free-zone licence details.
Which HS code applies to game consoles?
Video game consoles and machines are classified under HS 9504.50. The first six digits are shared worldwide. The GCC tariff adds further digits, so ask your broker to confirm the full code and rate before you price a shipment. Headphones usually fall under 8518.30, which matters on mixed pallets because each line is declared separately.
How much duty and VAT will you pay?
Duty is worked out on the CIF value, meaning the goods plus freight and insurance. VAT is then charged on the CIF value plus the duty. Here is an example for a mainland import, using the typical 5% rate:
| Item | Amount (AED) |
|---|---|
| CIF value of the consoles | 100,000 |
| Customs duty at 5% | 5,000 |
| VAT at 5% on 105,000 | 5,250 |
| Total duty and VAT | 10,250 |
What are the steps from order to delivery?
- Decide on mainland or free zone, and confirm who will be the consignee.
- Agree the shipping term. Most Dubai buyers use CIF DAFZA, CIF Jebel Ali or DDP Dubai.
- Check the HS code and rate with your broker, and work out your landed cost.
- Send the consignee and licence details to the supplier, so the paperwork matches exactly.
- Your broker files the customs declaration when the goods arrive, unless the term is DDP.
- Inspect cartons and serial numbers on receipt, and report any damage straight away.
Common questions
Do I pay duty on consoles held in DAFZA?
No, not while they stay in the free zone. Moving them from DAFZA to the UAE mainland is a customs import, so duty and VAT apply at that point.
Can I re-export consoles from Dubai to other Gulf countries?
Yes. Many buyers consolidate in a Dubai free zone and re-export. Re-exports must follow Canadian and UAE export controls, and the destination country applies its own duty and VAT on arrival.
Is the 5% duty rate guaranteed?
No. 5% is the typical GCC common tariff rate, but the rate depends on the full tariff code. Confirm it with a licensed customs broker before you commit to a price.
Sources
- UAE Federal Tax Authority: VAT
- Dubai Customs
- Dubai Airport Freezone (DAFZA)
- World Customs Organization: HS nomenclature
This guide is general information, not legal or customs advice. Rates and rules change, so confirm the details with a licensed customs broker or your freight forwarder before you ship.