Does imported fabric still qualify?
For the UAE, origin decides only whether a trade agreement applies, and none covers Nepal: the UAE’s CEPA partners include India and Vietnam but not Nepal or Bangladesh, and no UAE or other GCC scheme for least developed countries appears in the WTO’s database of preferential arrangements. So there is no special origin rule to meet: Nepal-made garments simply pay the 5% common external tariff. A certificate of origin is still part of the customs declaration. UAE MoFT (source: Comprehensive Economic Partnership Agreements (partner list; Nepal and Bangladesh not listed), opens in a new tab) UAE MoFT (source: GCC free trade agreements (China listed as under negotiation), opens in a new tab) +2
What you receive and use at import
- Commercial invoice, packing list and a certificate of origin, which Dubai Customs lists as the documents for a customs declaration. We arrange the certificate of origin through a Nepali chamber of commerce. Dubai Customs (source: Services Guide 2025 (customs declaration: invoice, packing list, certificate of origin; business registration with trade licence), opens in a new tab)
- Since 1 February 2023, import invoices of AED 10,000 and above are attested electronically by the UAE Ministry of Foreign Affairs after the bill of entry (AED 150 per invoice, within 14 days), rather than legalised at an embassy abroad. Your importer of record handles this. UAE MOFA (source: FAQ: electronic attestation of import invoices of AED 10,000 and above (since 1 February 2023; AED 150; 14 days from the bill of entry), opens in a new tab)
- The importer of record needs a UAE trade licence and customs registration. Import VAT (5% of CIF plus duty) is paid at clearance, or accounted for on the VAT return by VAT-registered importers. Dubai Customs (source: Services Guide 2025 (customs declaration: invoice, packing list, certificate of origin; business registration with trade licence), opens in a new tab) UAE Federal Tax Authority (source: Federal Decree-Law No. 8 of 2017 on VAT (consolidated): 5% on imports; value of import = customs value incl. freight, insurance and customs duty, opens in a new tab)