Last reviewed: July 2026. Checked quarterly against DET, Dubai Customs and FTA published fees.
Most guides to the general trading license in Dubai stop at the licence itself, name your activities, pay the fee, get your certificate, done. That leaves out the part that actually determines whether you can trade: the Dubai Customs importer code, product-specific approvals, and the real annual cost once office, visas and renewals are added up. This guide covers the full picture, from what the licence actually permits through to the customs registration you need before your first shipment clears.
Quick Answer: General Trading License Dubai at a Glance
- Covers multiple unrelated product categories under one licence, unlike a standard commercial licence limited to related activities
- Available through DET on the mainland or through more than 30 free zone authorities across Dubai
- First-year cost typically runs AED 15,000 to AED 65,000, depending on jurisdiction, office type and visa count
- A separate Dubai Customs code is mandatory before you can legally import or export, even with a valid trading licence
- Standard customs duty is 5% on the CIF value of most goods entering the UAE mainland, with several product categories duty-free or duty-loaded differently
What a General Trading Licence Allows
A general trading licence is a commercial licence issued by the Department of Economy and Tourism (DET) for mainland companies, or by a free zone authority, that permits import, export, distribution, and wholesale or retail trade across multiple, genuinely unrelated product categories under one registration.
Covered Activities
- Electronics and consumer technology
- Textiles, garments and footwear
- Furniture and home goods
- Foodstuffs, subject to additional health and safety approvals
- Building materials and industrial equipment
- General consumer goods and machinery
This breadth is the entire point of the licence: a business trading in furniture one month and electronics the next does not need a separate licence for each category, unlike jurisdictions that require activity-specific permits per product line. If your trading activity is exclusively online rather than wholesale or physical retail, our guide to the e-commerce licence in Dubai covers the narrower licence type built specifically for that model.
General Trading vs Commercial Trading Activity
The distinction matters more than most first-time applicants realise, since choosing the wrong one either restricts your activity later or costs more than necessary upfront.
| Feature | General trading licence | Specific commercial trading licence |
|---|---|---|
| Product scope | Multiple, unrelated categories | Single category or closely related group |
| Typical licence cost | Higher, reflecting broader scope | Lower, narrower activity fee |
| Best suited for | Diversified traders, distributors, import-export businesses | Businesses focused on one product line, for example, cosmetics or auto parts |
| Flexibility to add categories later | High, most categories already covered | Limited, may require an activity amendment |
If your business genuinely trades in one narrow category and has no plans to diversify, a specific commercial licence is usually the cheaper, simpler route. General trading earns its higher cost the moment your product mix actually spans unrelated categories.
Mainland vs Free-Zone Route for Trading Companies
This is a trading-specific decision, not a repeat of the broader mainland-versus-free-zone question. Our guide to mainland vs free zone company setup in Dubai covers that decision in full; here is what changes specifically for a general trading business:
- Mainland allows direct sale and distribution to any UAE customer or retailer without restriction, the clear choice if your buyers are inside the country
- Free zone companies pay no customs duty on goods that stay within the zone or are re-exported internationally, a genuine advantage for import-re-export models
- Selling from a free zone into the mainland requires either a licensed mainland distributor or paying the applicable customs duty to move goods out of the zone, though a 2025 reform now also allows many free zone companies to obtain a direct mainland permit for approved activities
- Designated Zones specifically, including Jebel Ali, KIZAD, RAKEZ and Hamriyah, are treated as outside the UAE for VAT purposes but inside the UAE for customs purposes, a distinction that matters significantly for landed cost planning
Our guide to the best free zones in Dubai for startups breaks down which specific zones suit trading activity versus other business types.
Application Steps and Required Documents
- Reserve your trade name, submitting two or three preferred options through the DET portal or your free zone’s system; approved names are typically held for 60 to 90 days
- Select your general trading activity code and confirm it against the current DET or free zone activity list
- Obtain initial approval, usually issued within one to three business days confirming the application is accepted in principle
- Draft and notarise your Memorandum of Association for an LLC structure, typically costing AED 1,500 to 3,000
- Secure your premises, an Ejari-registered office for mainland, or your chosen free zone package
- Submit your documents and pay the licence fee: passport copies of shareholders, MOA, and tenancy or flexi-desk agreement
- Receive your trade licence, then apply for your establishment card and any residence visas
- Register your Dubai Customs code separately, since this is not automatically included with the trading licence itself
For standard goods with no restricted items, a general trading licence is often issued within a few working days to about two weeks once documentation is complete.
Licence, Office, Visa and Renewal Costs
| Cost component | Mainland | Free zone |
|---|---|---|
| Base licence fee | AED 12,500 to 15,000 | AED 12,500 to 25,000 |
| Government activity and registration fees | Often AED 29,000+ in total mandatory fees | Typically bundled into the package |
| Office and Ejari | AED 12,000 upward, mandatory | Flexi-desk usually included |
| Visa (per person) | AED 4,000 to 7,000 | AED 3,000 to 6,000 |
| First-year total (typical) | AED 30,000 to 42,000+ | AED 15,000 to 30,000 |
| Annual renewal, small office with 2 visas | AED 35,000 to 55,000 | AED 20,000 to 40,000 |
For a full breakdown of every setup cost category across business types, our guide to the cost of starting a business in Dubai covers the components that apply regardless of licence type.
Dubai Customs Importer Code and Product Approvals
Registering Your Customs Code
- A Dubai Customs trader code, sometimes called a Customs Client Code or Import-Export Code, is mandatory before you can legally clear any shipment, even with a fully valid trading licence
- Registration is handled through the Dubai Trade portal, typically completed within one to three working days once documents are submitted
- Required documents: valid trade licence, MOA, passport and Emirates ID of the authorised signatory, and UAE bank account details
- Registration fees are generally AED 100 to 500 depending on company type, paid online only
- The code is valid for one year and must be renewed annually, and is suspended if not renewed within 60 days of expiry
Product-Specific Approvals
- Food products require Dubai Municipality food safety approval before import
- Pharmaceuticals, medical devices and cosmetics require Ministry of Health and Prevention (MOHAP) registration
- Chemicals and hazardous materials require additional Ministry of Climate Change and Environment clearance
- Building a product approval timeline into your launch plan matters, since registering these in parallel with your customs code, rather than after, can meaningfully cut total time-to-trade
VAT, Corporate Tax and Bookkeeping Duties
- Import VAT is charged at 5% on the CIF value plus customs duty; linking your Tax Registration Number to your customs code allows you to defer this through the reverse charge mechanism rather than paying cash at the border
- VAT registration with the Federal Tax Authority becomes mandatory once taxable turnover exceeds AED 375,000 a year
- Corporate tax applies the standard 0% rate up to AED 375,000 of taxable income and 9% above that; free zone trading companies pursuing Qualifying Free Zone Person status must track non-qualifying mainland revenue against the de minimis limit, the lower of 5% of total revenue or AED 5,000,000. Our guide to UAE corporate tax for small businesses covers this in full
- Anti-money laundering compliance has tightened for trading companies specifically; registration on the goAML portal and regular customer due diligence are now expected of general trading businesses given the sector’s historical exposure to trade-based money laundering risk
- Bookkeeping should track landed cost per shipment, HS code classification, and duty paid versus duty drawback claimed on any re-exported goods, since this detail matters both for profitability and for audit readiness
Common Reasons Trading Applications or Bank Accounts Are Delayed
- Vague or overly broad activity descriptions on the licence application, which slow DET or free zone review and can also concern banks during compliance screening
- Missing product-specific approvals, discovered only after the customs code application, rather than requested in parallel from the start
- Incomplete customs code documentation, particularly missing bank account details or mismatched company names across documents
- No demonstrated trading history or sample contracts, which is one of the most common reasons banks delay or decline an account for a newly formed trading company; our guide to opening a business bank account in Dubai covers what banks specifically look for
- Complex or unclear ownership structures, especially for foreign shareholders, which trigger enhanced due diligence; our guide on how foreign investors can open a business in Dubai covers what to prepare in advance
Frequently Asked Questions
What is the difference between a general trading licence and an import-export licence?
They largely overlap. A general trading licence covers the broad commercial activity, while “import-export” describes the function; both still require a separate Dubai Customs code to actually move goods across the border.
How much does a general trading licence cost in Dubai?
Typically AED 15,000 to 65,000 in the first year, depending on mainland versus free zone, office type, and visa count, with mainland setups generally costing more due to the mandatory registered office.
Do I need a customs code if I only sell within a free zone?
If goods never leave the free zone and are not imported into mainland UAE, a customs code may not be immediately required, but any actual cross-border shipment still needs one.
What is the standard import duty rate in Dubai?
5% of the CIF value for most goods entering the UAE mainland, with some categories duty-free and others, like alcohol and tobacco, charged significantly higher rates.
Can a free zone trading company sell directly to UAE mainland customers?
Only through a licensed mainland distributor, by paying applicable customs duty to move goods out of the zone, or through a mainland permit obtained under recent free zone reforms.
How long does it take to get a general trading licence in Dubai?
Often a few working days to about two weeks for standard goods with complete documentation, though restricted product categories requiring additional approvals extend this timeline.
