The UAE is at the top of the list of best countries for exports and imports due to the low rates of customs tariffs imposed on the import of various goods and the relatively high ease of trade and any import-export among the Arab countries. The UAE is a country that has made great efforts in recent years to diversify its economy and expand the range of its import and export goods.

The process of importing to the country of the Emirate is generally simple and fast. To enter the UAE market, businesses and companies must have valid commercial licenses from UAE organizations and permanent registration of companies in the UAE Customs Office. Importing companies must submit their customs clearance application through the website of dubaitrade.UAE and provide documents such as blacklisting, certificate of origin, packing list, and import license.

The UAE has established cooperation agreements with most of its trading partners in various fields, which, according to the provisions agreed in these agreements, prevent the import and export of various goods from paying double taxation in various fields.

Since 2013, 64% of the UAE's foreign trade value has come from imports, most of which are precious Metals and machinery. Prohibited goods include drugs, ivory, printed goods that do not conform to social and religious values, and goods imported from Israel.

The UAE has imposed a 5% tariff on all goods imported from the Persian Gulf‎ Cooperation Council (GCC). However, alcohol enters the UAE at a customs tariff rate of 50% and tobacco at a customs tariff rate of 100%.

The Business Simplicity Report, published in 2017, shows that the UAE spends very little time and money importing and exporting compared to other Middle Eastern countries. The UAE is one of the easiest countries to import and export in terms of import scope, strong economy, efficient processing, and low tariffs.