Customs duty in the United Arab Emirates (UAE) is a tax imposed on goods imported into the country. It is primarily governed by the Federal Customs Authority and varies depending on the type of goods being imported. 

Here are some key points regarding UAE customs duty:

1. Rates: The standard customs duty rate is generally 5% of the cost, insurance, and freight (CIF) value of the goods. However, certain goods may be subject to different rates, including higher rates for luxury items or specific products.

2. Exemptions: Some goods may be exempt from customs duty, including items that are considered essential or humanitarian, such as food, medicines, and certain educational materials. Additionally, goods imported for re-export may also be exempt.

3. Free Trade Zones: The UAE has established several free trade zones where businesses can import goods without paying customs duties, provided those goods are not sold in the domestic market.

4. Documentation: Importers must provide various documents, including a commercial invoice, packing list, and bill of lading, to clear customs. Additional permits may be required for specific goods.

5. Customs Clearance Process*: Importers must go through a customs clearance process, which involves submitting the necessary documentation and paying any applicable duties before the goods can be released.

6. Regulations: The UAE customs regulations are strict, and violations can lead to fines, confiscation of goods, or legal action. It’s important for importers to be aware of the regulations relevant to the goods they are importing.
   
7. Electronic Systems: The UAE has implemented electronic systems for customs declarations, which streamline the clearance process and enhance efficiency.

Understanding these aspects of customs duty is crucial for businesses looking to import goods into the UAE.