How to Get a General Trading Licence in the UAE (2026)

A general trading licence in the UAE lets one company import, export, buy and sell a wide range of unrelated goods, instead of the single product group a standard trading licence covers. It suits traders who source from several suppliers, re-export across the Gulf, Africa and Asia, or want room to add product lines without changing the licence. The UAE handled AED 3.8 trillion of non-oil trade in 2025, including AED 830 billion of re-exports.

The hard part is that the licence is only the start. Fees range from about AED 6,500 in a northern free zone to AED 50,265 a year at DMCC, and every trader then needs a customs code, invoice attestation, certificates of origin, VAT handling and sanctions screening. Restricted goods need their own approvals.

This is where we come in. We form UAE trading companies ourselves, so the route, the activities, the customs code and the bank file all run through one team. You get one clear price and a licence in about a week.

Ready to start trading? Our team forms general trading companies on the mainland and in UAE free zones.

What a General Trading Licence in the UAE Covers

A general trading licence covers trade in many kinds of goods under one company. A standard trading licence is limited to one group of related products, such as electronics, foodstuffs or building materials.

General Trading vs a Standard Trading Licence

JAFZA sets out the difference clearly. Its Type 1 trading licence covers up to 7 activities in one group, Type 2 covers up to 12 activities from two or more groups, and Type 3, general trading, covers unlimited activities from three or more groups. DMCC says its general trading licence gives access to all activities except oil and gas and regulated activities that need third-party approval.

What It Does Not Cover

A general trading licence cannot be used for manufacturing, and restricted goods still need a regulator's approval. The federal portal lists examples: medicines and medical equipment from the health ministry, wireless devices from TDRA, animals and plants from the environment ministry, weapons from the defence and interior ministries, and cosmetics and e-cigarettes from the industry ministry. Ajman Free Zone excludes diesel, oil, crude oil, cars and garments from its general trading licence.

Who Needs One

Importers and exporters with several product lines, re-export traders, wholesale distributors and online sellers with a wide catalogue. A trader with one product group usually needs only a standard trading licence, which is far cheaper. Our guide to the trade licence in the UAE covers the standard route.

Why Traders Base Themselves in the UAE

The Ministry of Economy and Tourism reported non-oil foreign trade of AED 3.8 trillion in 2025, up 27%, with re-exports of AED 830.2 billion. In the first half of 2026, trade reached AED 1.937 trillion, led by China, Switzerland and India. Ports, free zones, no personal income tax and a 5% common tariff make the country the region's main trading hub.

General Trading Licence Costs by Route

General trading fees vary more than any other licence. These are the published prices from official pages.

RAKEZ, IFZA, Ajman Free Zone, KEZAD, DAFZA and Dubai South offer general trading but publish no general trading price.

Dubai Mainland

Dubai's fee schedule, Executive Council Resolution No. 13 of 2011, charges AED 15,000 to issue a general trading licence and AED 3,000 to renew it, against AED 600 for a standard licence. Dubai Chambers membership for a general trading company costs AED 1,200 to AED 2,200 a year. You also register an office with Ejari and add visas. Read our guide to the general trading licence in Dubai.

Dubai Free Zones

JAFZA sits next to Jebel Ali Port and offers warehouses from about 313 square metres; it says only industrial licences must lease a facility. DMCC suits commodity traders, and Meydan offers general trading with a flexi desk. Read about JAFZA company formation, DMCC company formation and Meydan Free Zone.

Northern Emirates

Northern zones have the lowest entry prices. SHAMS, SPC and Umm Al Quwain publish general trading packages from about AED 6,500 to AED 7,000, and Hamriyah and SAIF Zone in Sharjah offer warehouses and port access. Read our guide to Ajman and Sharjah free zone company setup and RAKEZ company formation.

Abu Dhabi

Abu Dhabi licenses traders through ADRA on the mainland, from AED 1,200 for six activities, and through KEZAD next to Khalifa Port, which offers pre-built warehouses from about 526 square metres. Read about the trade licence in Abu Dhabi.

Mainland or Free Zone for General Trading

The choice depends on where your buyers are and how your goods move.

In Dubai, Executive Council Resolution No. 11 of 2025 lets a free zone company trade on the mainland with a branch licence at AED 10,000 a year or a temporary permit at AED 5,000. Our guides to mainland company formation in the UAE and the types of companies in the UAE go deeper.

Designated Zones and Why They Matter

For VAT, some free zones are designated zones: fenced areas named by Cabinet decision where goods moving between businesses for resale are treated as outside the UAE. The Federal Tax Authority's latest list, from September 2021, names 24 active designated zones.

Which Zones Are Designated

In Dubai, the list includes Jebel Ali Free Zone, Dubai Airport Free Zone, Dubai CommerCity and Dubai Aviation City. Abu Dhabi's include KEZAD and the Khalifa Port free trade zone, and the northern list includes Hamriyah, SAIF Zone, Ajman Free Zone, RAK Port and Fujairah Free Zone. DMCC, IFZA, Meydan, SPC and SHAMS are not designated zones.

What It Means for a Trader

Goods brought into a designated zone from abroad are not treated as imported for VAT, and goods sold within it for resale stay outside the scope of VAT. Goods sold for consumption, and all services, are taxed normally. The FTA notes that the relief is not automatic and applies only where the conditions are met.

Customs for General Traders

Customs is where most first-time traders lose time. Every importer needs a customs code, and every shipment needs the right documents.

Importer Code

Dubai Customs charges AED 100 to register a business, plus AED 20 in Knowledge and Innovation fees, through the Dubai Trade portal. Abu Dhabi Customs charges AED 100 for an importer code and AED 25 to renew it, issued through the ATLP single window. Sharjah Customs charges AED 100 new and AED 25 to renew.

Declarations and Fees

Dubai Customs charges AED 15 to AED 100 per import or export declaration and AED 100 for temporary admission, plus AED 20 on services of AED 50 or more. Abu Dhabi charges AED 70 for a dutiable import declaration and AED 100 for an export declaration.

Shipping Documents

A typical import needs a commercial invoice, packing list, bill of lading or airway bill, certificate of origin and any permit for restricted goods. Dubai Customs' customer guide says documents are due within 14 days of the declaration, with a late fee after that.

Invoice Attestation

The Ministry of Foreign Affairs requires electronic attestation of commercial invoices for imports worth AED 10,000 or more. The fee is AED 150 per invoice plus service fees, payable within 14 days of the bill of entry, after which AED 500 per invoice is added. Goods landing in a free zone need no attestation, and GCC-made goods are exempt with a certificate of origin.

Certificates of Origin

Dubai Chambers issues certificates of origin for AED 100 to members, usually within two hours. The Abu Dhabi Chamber charges AED 100 for invoices up to AED 50,000 and AED 200 above that. The Ministry of Economy and Tourism charges AED 10 to AED 200 on a sliding scale by invoice value.

Import Duty

Dubai Customs charges 5% of the CIF value on most goods, 50% on alcohol and 100% on cigarettes, under the GCC common tariff. Goods moving within the GCC use the Makasa set-off so duty is not paid twice.

Free Zone Storage and Re-Export

Under the GCC Common Customs Law, foreign goods can enter a free zone and leave for abroad without customs duty, with no limit on how long they stay. Duty paid on goods that are later re-exported can be refunded in whole or part, and re-exported goods that return within a year are exempt. Dubai Customs also offers private and public customs warehouses where duty is suspended.

VAT and Excise for Traders

Import VAT

A VAT-registered importer accounts for import VAT under the reverse charge on its VAT return, so goods clear without paying VAT at the border. It must give the FTA its customs registration number. A non-registered importer pays VAT before the goods are released. VAT registration is mandatory above AED 375,000 of taxable supplies and imports. Read about UAE VAT registration for new companies.

Excise Goods

Importing tobacco, e-smoking products, energy drinks, carbonated drinks or sweetened drinks means registering for excise tax, and there is no threshold. Tobacco, e-smoking products and energy drinks carry 100%, and carbonated drinks 50%. From 1 January 2026, sweetened drinks are taxed by sugar content: AED 1.09 per litre at 8g per 100ml or more and AED 0.97 at 5g to 8g.

Corporate Tax

Corporate tax is 0% on taxable income up to AED 375,000 and 9% above it. A free zone trader that meets the Qualifying Free Zone Person conditions can pay 0% on qualifying income, which includes some trading with other free zone persons and designated zone distribution. Read about the Qualifying Free Zone Person and the 0% rate and UAE corporate tax for companies.

Compliance for Trading Companies

Traders carry compliance duties that service companies do not. Banks check them before opening an account.

Sanctions Screening

Every company in the UAE must screen the UAE Local Terrorist List and the UN Consolidated List, and freeze assets within 24 hours of a designation. The Executive Office for Control and Non-Proliferation's guidance says ordinary traders report a freeze by email within 5 business days. Breaches carry 1 to 7 years in prison and fines of AED 50,000 to AED 5 million.

Export Controls

Dual-use and strategic goods are controlled under Federal Decree-Law No. 43 of 2021 and Cabinet Resolution No. 97 of 2024. A permit is needed to import, export, re-export or transit listed goods, and the rules apply in free zones too.

Gold, Precious Metals and Stones

Dealers in precious metals and stones are supervised for anti-money laundering by the Ministry of Economy and Tourism under Federal Decree-Law No. 10 of 2025. They must file a report on any cash transaction of AED 55,000 or more with an individual, and any transaction of AED 55,000 or more with a company, by cash or wire.

General Trading Licence in the UAE by Business Model

How you trade decides which general trading licence in the UAE fits. These are the common models and what each needs.

Re-Export Hub

You buy from Asia or Europe and sell on to Africa, the Gulf or Central Asia, and the goods rarely enter the UAE market. A free zone next to a port, such as JAFZA, KEZAD, Hamriyah or SAIF Zone, keeps goods duty-free with no time limit, and a designated zone keeps them outside VAT. Invoice attestation does not apply to goods landing in a free zone.

Wholesale Distribution in the UAE

You import and sell to UAE retailers, contractors or restaurants. A mainland licence lets you deliver to anyone without a permit, and your Chamber membership and importer code do the heavy lifting. Plan for 5% duty on landing, VAT under the reverse charge, and attested invoices above AED 10,000. Read about import and export trading companies in Dubai.

Commodity and Bulk Trading

You trade metals, food commodities or energy products in large lots, often back to back. DMCC is built for commodity traders, and trade finance and credit insurance matter more than the licence price. Gold and precious stones bring extra anti-money laundering reporting.

Multi-Category Online Selling

You sell many product types online. You need an e-commerce activity on the licence and TDRA's approval as well as general trading, and some zones, such as SHAMS, bundle the two in one package.

Warehousing for Traders

Where your stock sits changes your costs and customs position.

Free Zone Warehouses

JAFZA offers light industrial units from about 313 square metres and warehouses from about 543 square metres, and KEZAD's logistics parks start from about 526 square metres. Neither publishes rents, so get quotes before you choose a zone.

Customs Warehouses

Dubai Customs licenses private customs warehouses against a bank guarantee of at least AED 50,000, and public ones against at least AED 1.5 million. Goods can stay two years, extendable by one, with duty suspended until they are released to the market or exported.

Third-Party Logistics

Many new traders start with a logistics provider's bonded warehouse instead of leasing their own. The free zone licence then needs only a desk or office.

Ongoing Costs of a General Trading Licence in the UAE

The first year is not the only cost. Plan for these every year.

• Licence renewal: AED 3,000 on the Dubai mainland, or the package price in a free zone.
• Chamber membership: AED 1,200 to AED 2,200 a year for general trading in Dubai.
• Importer code renewal: AED 25 in Abu Dhabi and Sharjah.
• Customs guarantees: Dubai Customs credit accounts start at AED 10,000 and standing guarantee accounts at AED 25,000.
• Attestation and origin: AED 150 per invoice for attested imports and about AED 100 per certificate of origin.
• Audit and tax: an LLC must appoint an auditor, and VAT returns are due quarterly or monthly once registered.

Read about the cost of business setup in the UAE for the full first-year budget.

How to Get a General Trading Licence in the UAE

Choose the Route and Goods

Decide between the mainland and a free zone, and list the goods you will trade so restricted items are flagged early.

Reserve the Name and Get Approval

Reserve the trade name and get initial approval from the economic department or the free zone.

Get Any Product Approvals

Apply to the relevant regulator for restricted goods before you import them.

Sign the Documents and Premises

Sign the memorandum and register the lease, desk or warehouse.

Receive the Licence and Register With Customs

Pay the fees, receive the licence, join the Chamber of Commerce and get your importer code.

Register for Tax

Register for corporate tax within 3 months, and for VAT or excise tax when the rules require it.

How Long It Takes

Some free zones issue a trading licence within a day or two: Umm Al Quwain Free Trade Zone says its general trading package can be set up remotely in about one business day, and SPC says licences can be issued in hours. JAFZA gives 3 to 14 business days. Add time for these steps:

• Attestation of foreign documents: 2 to 4 weeks through the UAE embassy and the Ministry of Foreign Affairs if a company is a shareholder.
• Product approvals: depends on the regulator and the goods.
• Customs registration: usually quick once the licence is issued.
• Visas: the establishment card, entry permit, medical and Emirates ID. Read about the UAE investor visa.
• Bank account: trading companies face closer checks on suppliers and buyers. Read about opening a business bank account in the UAE.

We form most trading companies in about a week and plan the customs, visa and bank steps at the same time. Our guide to free zone company formation in the UAE covers the zone side in more detail.

Documents for a General Trading Licence in the UAE

• Passport copy of each shareholder and manager
• Emirates ID and residence visa for UAE residents
• Trade name options and the list of goods or activity groups
• Memorandum of association for an LLC
• The office, desk or warehouse agreement
• For a corporate shareholder, attested incorporation documents and a board resolution
• Product approvals for any restricted goods

Foreign documents need embassy legalisation and attestation by the UAE Ministry of Foreign Affairs.

Banking and Trade Finance

Traders need to pay suppliers and receive payments in several currencies, and banks look closely at suppliers, buyers, routes and source of funds. Our partners open multi-currency accounts for UAE trading companies in days, online and with no resident signatory. Read about a multi-currency business bank account in the UAE.

For credit risk, Etihad Credit Insurance, the federal export credit company, insures exporters and re-exporters and offers invoice discounting and supply chain finance.

Common Mistakes With a General Trading Licence

Paying for General Trading You Do Not Need

If you trade one product group, a standard trading licence is far cheaper. In Dubai the difference is AED 15,000 against AED 600.

Skipping Invoice Attestation

Imports of AED 10,000 or more to the local market need attested invoices, and late payment adds AED 500 per invoice.

Choosing a Zone That Is Not Designated

If your model depends on moving goods VAT-free between zones, check the FTA's designated zones list first.

Importing Restricted Goods Without Approval

The licence does not replace product approvals, and goods can be held at customs.

Ignoring Sanctions Screening

Every trader must screen counterparties and freeze without delay. Banks ask how you do it.

Bottom Line

A general trading licence in the UAE covers many unrelated goods under one company. Dubai's mainland charges AED 15,000 to issue and AED 3,000 to renew, free zones range from about AED 6,500 to AED 50,265, and every trader then needs an importer code, attested invoices, certificates of origin, VAT handling and sanctions screening. Choose general trading only if you need several product groups, and choose a designated zone if your goods move between zones.

We form the company, get the licence and set up the bank with you, from €1,899.