Activities · General trading and import-export
Set up a General trading and import-export company in the UAE.
General trading and import-export in the UAE can be conducted via a free zone General Trading License (e.g., Jafza) or a mainland Commercial License. Free zones offer 0% customs duty on imports and re-exports, but direct mainland sales require a distributor or a branch license under new 2025 rules. Certain goods (alcohol, tobacco, weapons) need special approvals. VAT is 5% on taxable supplies.
General Trading License (free zone) or Commercial License (mainland)
A mainland license is required if you intend to sell goods directly to the UAE mainland market without a licensed mainland distributor. However, under Dubai Executive Council Resolution No. 11 of 2025, free zone companies can now obtain a branch license or temporary permit to operate on the mainland, which may reduce the need for a separate mainland company.
Zones that fit the activity
Names as the researchers wrote them, with the catalogue entry where the zone publishes one. A price is a package price and may cover a different package than another zone.
| Zone | Why | Catalogue entry | Package price | Source |
|---|---|---|---|---|
| Jebel Ali Free Zone | Official Jafza fee for a General Trading License is amount not yet confirmed per year, with no limit on activities or product groups, zero customs duty, and full import/export flexibility. | General Trading License | not published | source |
Approvals outside the free zone
Standard VAT rate is 5% on taxable supplies; certain supplies may be zero-rated or exempt. Free zone companies benefit from 0% customs duty on goods imported into the free zone and no customs duty on goods stored for re-export. Customs duty applies only when goods enter the UAE mainland market.
not researched
Mistakes that cost a resubmission
- Assuming a free zone company can freely sell to the UAE mainland without a distributor or branch license. source
- Not verifying if the traded goods require special approvals from UAE authorities (e.g., alcohol, tobacco, weapons). source
- Selecting a limited trading license instead of a general trading license when dealing with multiple product groups, leading to higher costs or compliance issues. source
Questions founders ask
A trading license may limit the number of activities or product groups (e.g., max 7 activities from one group), while a general trading license allows unlimited activities across all groups, providing maximum flexibility for import/export.
Generally no; it must work through a licensed mainland distributor or establish a mainland branch. However, Dubai Resolution No. 11 of 2025 now allows free zone companies to obtain a branch license or temporary permit to operate on the mainland.
0% customs duty on goods imported into the free zone, and no customs duty on goods stored for re-export. Customs duty is only payable if goods are moved into the mainland.
What the research does not settle
- No official cost found for a mainland commercial license for general trading in the provided sources.
- No specific cost for a UAQ FTZ general trading license was available.
- No information on banking requirements or challenges for general trading companies.
- No detailed list of all possible additional approvals beyond alcohol, tobacco, and weapons.
- No information on the cost of a branch license or temporary permit under Resolution No. 11 of 2025.