Import Gold From Africa Into Dubai: Customs & Documents

Dubai is the world’s main entry point for African gold, and importing legally is straightforward if your paperwork is complete:

Customs duty:no customs duty on gold bars (bullion). Gold jewellery carries 5% duty.
VAT:investment-grade gold (99%+ purity) is generally zero-rated or handled by reverse charge between VAT-registered businesses, so there’s usually no VAT cost.
Who imports:the gold must be imported by a UAE-licensed company with a customs importer code. Many gold businesses are based in the DMCC free zone.
Declaration:the shipment must be declared to customs, usually by an insured logistics company or clearing agent.

What gets gold stopped in Dubai is due diligence, not duty. Since the UAE tightened its anti-money-laundering and responsible-sourcing rules, refiners, banks and traders must prove where African gold came from. You’ll need:

an export permitfrom the African country
a certificate of origin
an assay certificate
a commercial invoice, air waybilland insurance
a KYC and due diligence fileon the seller

Dubai Gold Import Rules at a Glance

Item	What applies
Customs duty, gold bars and bullion	0%
Customs duty, gold jewellery	5% (0% from some trade-agreement partners, such as India under CEPA)
VAT on investment gold (99%+)	Generally zero-rated, or reverse charge between VAT-registered businesses
VAT on jewellery	5% (on the value; tourists can claim refunds)
Importer	UAE-licensed company with a customs code (mainland or free zone)
Customs declaration	Required for every commercial shipment
Travellers carrying gold	Declare precious metals worth more than AED 60,000 on arrival or departure
Due diligence	OECD-based rules for refiners and dealers; AML/KYC on suppliers
HS code	7108 (unwrought gold usually 7108.12)

Step 1: Export the Gold Legally from Africa

Dubai’s checks start with the African export file. Before the gold leaves, the seller should have:

a valid mineral dealer or export licence
royalties and export levies paid
assayand, where required, local refining, for example in Uganda and Ghana
a certificate of origin, plus an ICGLR certificatewhere it applies (in the Great Lakes region)
the government export permitfor the shipment

Full list: our gold export documents checklist.

Smuggled or “hand-carried” gold without an export permit is illegal in the country of origin, even if it reaches Dubai. It can be seized, and UAE refiners and banks are increasingly refusing it.

Step 2: Set Up the UAE Importer

To import gold commercially into Dubai, the consignee must be a UAE-licensed business.

Option	What it means
DMCC free zone company	The most common choice for gold traders. Based at the Dubai Multi Commodities Centre, with its own rules on precious metals and due diligence
Mainland Dubai company	Licensed by the Department of Economy and Tourism for gold trading
Buying through a refiner or bullion dealer	You buy from, or sell to, a UAE company that handles the import and clearance

The importer needs:

a trade licencethat covers gold or precious metals trading
a customs client code(importer code) with Dubai Customs
registration as a dealer in precious metals and stonesunder the UAE’s AML rules, through the goAML reporting system
VAT registration, if above the threshold

Foreign buyers without a UAE company usually work through a licensed refiner, bullion dealer or secure logistics company that acts as importer or consignee.

Step 3: Ship the Gold to Dubai

By air,with a secure, insured logistics company that specialises in valuables, landing at Dubai International or Al Maktoum
Air waybillmade out to the UAE consignee.
Insurancefor the full value from the seller’s vault to the Dubai vault or refinery. See shipping and insuring gold.
An Incotermin the sales contract, which says who pays and who carries the risk. See Incoterms for gold shipments.

Step 4: Customs Declaration and Clearance in Dubai

Customs declaration:the clearing agent lodges an import declaration with Dubai Customs through its online system. It shows the HS code, weight, purity, value and country of origin.
Documents are checkedagainst the shipment.
Physical inspectionand weighing, if customs selects the shipment.
Releaseto the consignee’s secure vault, refinery or free zone.
Duty or VAT is settledif it applies. For gold bars this is usually none in cash terms.

Into a free zone? Gold moving straight into a free zone such as DMCC is handled under free-zone customs procedures. Duty applies only if it later enters the UAE mainland market as a dutiable product, such as jewellery.

Step 5: Assay, Refining and Sale

Doré or impure goldgoes to a UAE refinery for assay and refining. The refinery will run its own due diligence
Refined barscan be sold to bullion dealers, banks, or on the Dubai Gold & Commodities Exchange. Bars from UAE Good Delivery-accredited refiners are the most accepted in the UAE. See Good Delivery gold.
Paymentis usually by bank transfer after assay. Large cash deals are tightly controlled and must be reported.

Documents UAE Customs and Buyers Will Ask For

✔	Document	Purpose
☐	Commercial invoice	Value, weight, purity, HS code, Incoterm, seller and buyer
☐	Packing list and bar list	Number of bars or pieces, serial numbers, weights, seal numbers
☐	Air waybill	Carriage to the UAE consignee
☐	Certificate of origin	Country where the gold was mined. See certificate of origin for gold
☐	Export permit from the African country	Proves a legal export
☐	Assay certificate (and refining record)	Purity and weight
☐	Proof of royalty and levy payment	Shows taxes were paid at source
☐	ICGLR certificate (Great Lakes countries, where issued)	Conflict-free status. See conflict-free gold
☐	Insurance certificate	Cover in transit
☐	Importer’s trade licence and customs code	Shows the consignee may import
☐	KYC file on the seller	Company documents, licences, owners’ IDs, source of gold
☐	Due diligence or risk assessment	Required by UAE refiners and dealers under OECD-based rules

UAE Due Diligence Rules for African Gold

The UAE has tightened its rules to stop illegal and conflict gold entering its market.

Responsible sourcing regulations: the Ministry of Economy requires gold refiners and dealers to follow OECD-based supply-chain due diligence. That means:

a compliance officer
risk assessment of every supplier
risk management plans
independent third-party audits
annual reports to the Ministry

Anti-money laundering rules: dealers in precious metals and stones must:

carry out customer due diligenceand keep records
report cash transactions at or above AED 55,000
file suspicious transaction reportsthrough goAML

UAE Good Delivery standard: refiners accredited under it must meet strict sourcing and audit requirements.

Extra checks for high-risk sources: gold from conflict-affected or high-risk areas, or from artisanal mining, gets enhanced due diligence. That can include on-site supplier checks.

What this means in practice: if you can’t show where the gold was mined, who sold it, and that it was legally exported, a UAE refiner or bank may refuse it or report it. Undeclared gold can be seized.

Hand-Carrying Gold into Dubai

Travellers must declareprecious metals and cash worth more than AED 60,000 when entering or leaving the UAE, using the customs declaration system (the Afseh app or at the airport).
Not declaringcan lead to confiscation and legal penalties.
Commercial gold should be shipped as declared cargo,not carried in luggage. Hand-carried gold usually won’t have a legal export permit from the African country, and UAE refiners may refuse it.

Common Problems When Importing African Gold into Dubai

No export permit,or one that doesn’t match the shipment’s weight
Assay purity differsfrom the invoice
Seller’s licence expired,or the company name doesn’t match
Doré shipped from a country that requires local refiningbefore export (for example, Uganda)
No insurance,or cover that ends at the African airport
Undeclared hand-carryat the airport
Payment demanded upfrontfor “release fees” at Dubai customs, which is a common scam. See how to avoid gold scams in Africa

FAQs: Importing Gold from Africa into Dubai

Is there customs duty on gold imported into Dubai? No customs duty on gold bars and bullion. Gold jewellery carries 5% import duty, unless a trade agreement removes it.

Do I pay VAT on gold imported into the UAE? Investment-grade gold of 99% purity or more is generally zero-rated, or handled by reverse charge between VAT-registered businesses, so there’s usually no net VAT. Jewellery carries 5% VAT. Confirm your position with a UAE tax adviser.

Can a foreigner import gold into Dubai? Yes, through a UAE-licensed company, such as a DMCC free zone company, or by using a licensed refiner, dealer or logistics company as consignee.

What documents do I need to import gold into Dubai? The commercial invoice, packing and bar list, air waybill, certificate of origin, African export permit, assay certificate, insurance, the importer’s licence and customs code, and a KYC and due diligence file.

Can I carry gold into Dubai in my luggage? You must declare gold worth more than AED 60,000. For commercial gold, ship it as declared cargo with an export permit. Undeclared or undocumented gold can be confiscated.

Does Dubai accept gold doré from Africa? UAE refiners accept doré that has been legally exported, with full due diligence. But some African countries, such as Uganda, now require refining before export, so doré from those countries shouldn’t be exported.

What HS code is used for gold imports into the UAE? Heading 7108: usually 7108.12 for unwrought gold, including bars and doré, and 7108.13 for semi-manufactured gold. See HS code 7108 for gold.

How long does customs clearance take in Dubai? Often the same day or within a day or two for complete, correct documents. Missing or mismatched papers can cause long delays.

Import Gold into Dubai With Complete Documents

Africa Gold Suppliers Ltd supplies legally exported gold from Uganda. Each shipment comes with export, origin and assay documents, and can be shipped insured to Dubai. Before you pay, we’ll explain which documents come with your shipment.

Call or WhatsApp +256 742 748 550, email africagold585@gmail.com, or contact us. Our office is on Church Road, Entebbe, Uganda.