Trading License Dubai Mainland: General Trading, Import and Export

A free zone sits outside the UAE customs territory for goods. Stock can stay inside the zone without duty, and you can re-export it freely. The moment those goods go to a customer on the mainland, they are treated as an import: a customs declaration is filed, 5% duty is generally paid on the CIF value, and import VAT is accounted for. In practice, a free zone trading company usually sells to the local market through a mainland distributor who acts as importer of record.

A mainland trading licence from DET removes that middle step. Your company is the importer, it pays duty once when goods land in Dubai, and it can deliver and invoice to any shop, contractor or consumer in the seven emirates. That is why companies whose main customers are inside the UAE usually choose mainland, while pure re-export businesses often stay in a free zone.

If you only want to know about the free zone version, our general trading activity page covers the zone route. This page is about the DET licence.

Dubai Customs requires every person or company that deals with it to register for a customs client code. You apply online through the Dubai Trade portal; you do not need to visit a customs office. The application usually asks for your trade licence, the passport and Emirates ID of the authorised person, and for mainland companies often the Ejari.

When you register you choose importer, exporter or both. The goods you plan to declare should match the activities on your licence; a mismatch is one of the most common reasons a shipment is held. The code has to stay valid alongside the licence, so renew it at the same time. Once you are VAT-registered, link your TRN to your customs profile so that import VAT can be handled through your VAT return rather than paid in cash at the border.

DET needs a real address with a registered Ejari before it issues a trading licence, and the size of that space usually sets how many visas you can get. Many small importers start with a compact office and keep stock with a third-party logistics provider. That works if your goods do not need a licensed store of your own, and it keeps rent low in year one.

If you hold your own stock, your warehouse needs its own Ejari, a location zoned for storage, and often a civil defence approval for racking, fire safety and any chemicals. Food stores and cold rooms also need municipality approval. Budget time for these inspections; they can take longer than the licence itself.

Worked example: a two-person company importing Italian coffee machines and spare parts wants three visas. A specific trading licence for coffee machines and kitchen equipment, a small office in Al Quoz and stock held at a 3PL warehouse is usually enough at the start. When monthly volumes grow, they move to their own unit and amend the licence address.

Supermarket chains, pharmacies and big retailers normally ask a new supplier for a valid mainland trade licence, a VAT certificate (TRN), a bank letter and, for many products, proof that the item is registered and labelled for the UAE market. Food, cosmetics and personal care items in Dubai usually need product registration with Dubai Municipality and Arabic labelling. Electronics may need conformity marks from the national standards body.

Plan for listing fees, payment terms of 60 to 120 days and promotional support that some chains request. These are commercial terms, not government rules, but they decide how much working capital your trading company really needs.

Worked example: a family business trading mixed goods, such as phone accessories, kitchenware and garments, from suppliers in China and Turkey. Listing each group as specific trading would mean several activities and amendments every time they add a range. A general trading licence costs more per year but lets them say yes to new products quickly.

Worked example: a free zone company that sells cosmetics wins an order from a mainland supermarket chain. Option one is to keep the free zone licence and sell through a mainland distributor, which is quick but costs margin. Option two is a DET branch of the free zone company, which Dubai's Executive Council Resolution No. 11 of 2025 now allows for many activities. Option three is a new mainland LLC with the same owners that imports in its own name.

The right answer depends on volume, how long the contract runs and the tax position of the free zone entity, because mainland income can affect free zone tax benefits. We compare all three in writing before you commit.