Importing Steel from China to the UAE: GCC 5% Duty, VAT 5% & Landed Cost (2026)
Verified 2026-10-30 against official UAE/GCC and WTO sources. The UAE applies the GCC Common Customs Law: a 5% ad valorem duty on most steel (CIF basis) — raised to 10% on rebar and wire rod since 2019 — plus 5% VAT, which registered businesses can reclaim. No anti-dumping duties on Chinese flat steel are currently in force, and the UAE has no FTA with China yet.
Import duty on steel
| HS heading | Product group | Import duty | Notes |
|---|---|---|---|
| 7208 / 7209 | Hot- & cold-rolled flat (HRC, CRC, plate) | 5% | GCC common external tariff; no AD on Chinese flat steel in force. |
| 7210 / 7212 | Coated flat (galvanised, prepainted) | 5% | — |
| 7225 | Alloy flat: wear plate, high-strength plate | 5% | — |
| 7213 / 7214 | Rebar, wire rod, bars | 10% | Raised from 5% in January 2019 and repeatedly extended — last extension to 12 October 2025; confirm current status before shipping. |
| 7301 / 7306 | Sections, beams, welded tubes | 5% | — |
Anti-dumping & trade-remedy measures in force
The UAE itself does not run a national anti-dumping regime for steel — trade-remedy cases are coordinated at GCC level (GCC Commercial Anti-Dumping Authority, Riyadh), and no GCC anti-dumping duty on Chinese flat steel is currently in force. The main protective instrument is the raised 10% duty on rebar and wire rod (HS 7213/7214 lines), in place since January 2019 and extended most recently to 12 October 2025 — re-verify its renewal status with Dubai Customs before shipping long products. Quality regulation, not duties, is the practical gate: Emirates Quality Mark (EQM) / ECAS conformity applies to regulated steel products, and SABER-style product certificates are handled at Saudi border for Saudi-bound cargo.
How the duties stack up — landed-cost cascade
Worked example — US$700/t wear plate to Jebel Ali: 5% duty = US$35 → 5% VAT on the duty-paid value = US$36.75 → cash outlay ≈ 10.25% of CIF, of which the VAT is reclaimable for registered importers — true cost ≈ 5%. There is no income-style withholding on imports; add port, handling and any EQM/ECAS certification fees on top.
Documents & certificates you need
- Commercial invoice, packing list and BL — consistent values; the UAE is strict on CIF documentation.
- Certificate of origin (CCPIT or China Customs) — no FTA preference, but banks and customs expect it.
- ECAS / Emirates Quality Mark conformity for regulated product groups (MOIAT).
- Mill test certificate per heat; wood packaging ISPM 15.
- Import code via the Federal Authority for Identity, Citizenship, Customs & Port Security registration.
Official sources for this page
- Federal Authority for Identity, Citizenship, Customs & Port Security — UAE customs procedures & tariff
- Dubai Customs — duty extensions & trade notices
- GCC Customs Union / Unified Tariff — common external tariff framework
- WTO Tariff Download Facility — applied MFN rates
Every figure above was re-checked against these portals on 2026-10-30. The rebar/wire-rod 10% duty's latest extension ran to 12 October 2025 — confirm its renewal before shipping long products.
Change log — what moved, and when
| Date | Change (source: Dubai Customs / GCC) |
|---|---|
| 2025-10-12 | Latest known expiry of the extended 10% duty on rebar & wire rod (HS 7213/7214); renewal status to be confirmed with Dubai Customs. |
| 2025-01-01 | GCC states adopted 12-digit HS 2022 tariff codes for all imports, including steel. |
| 2019-01 | Import duty on rebar and wire rod raised from 5% to 10% across UAE ports; since extended repeatedly. |
UAE steel import FAQ
Is there any way to import steel into the UAE duty-free?
Not via an FTA — there is no China–UAE free trade agreement in force. Jebel Ali and other free zones can defer duty while cargo stays inside the zone, but steel cleared into the UAE mainland pays the 5% GCC duty (10% for rebar/wire rod).
Can we reclaim the 5% VAT?
Yes — if your UAE entity is VAT-registered and the import is for taxable business activity, input VAT is reclaimable through the FTA VAT return. For resale into other GCC states, triangulation rules apply.
Are there anti-dumping duties on Chinese flat steel in the UAE?
No. GCC-level trade-remedy cases exist for some products, but none on Chinese flat steel is currently in force. The rebar/wire rod 10% duty is a general measure, not origin-specific.
How current is this page?
Verified 2026-10-30. The only open item is the renewal status of the rebar/wire rod 10% duty — we confirm it with Dubai Customs on every quote.
来源与核实说明
- 1Federal Authority for Identity, Citizenship, Customs & Port Security
- 2Dubai Customs
- 3GCC Customs Union / Unified Tariff
- 4WTO Tariff Download Facility
本页数据已于 2026-10-30 对照下列官方来源逐项核实,并每月滚动复核更新,每次复核日期见本页标注。
