UAE Export Documentation Checklist

Updated 9 September 2026

If you are exporting commercially from the UAE, you need the same core set of documents whether you ship one box or a full pallet. This checklist covers every one — what it is, when you need it, and where to get it — in plain English. Explanations use 2026 rules, and we link to the official sources so you can double-check anything before you book.

The core checklist

Commercial exports commonly use the following documents. The exact set depends on the goods, destination, transport mode and customs procedure.

• Commercial invoice — proves the sale and the value.
• Packing list — lists what is physically in each box.
• Certificate of Origin (COO) — proves where the goods were made.
• HS code — the tariff code that sets the duty rate.
• Bill of lading or air waybill — the transport contract.
• Dubai Customs export declaration (Mirsal 2) — the legal record that the goods left the UAE.

1. Commercial invoice

The commercial invoice is the master document — customs on both ends read it first. It states who is selling, who is buying, exactly what is being shipped, and what it is worth.

A compliant UAE commercial invoice should show: exporter name, address and trade licence number; consignee (buyer) name and address; invoice number and date; a clear description of each item; quantity; unit price and total value; currency; the Incoterm (for example DAP Mumbai or DDP London — see our DDP vs DAP guide); country of origin; and the HS code for each line. Sign and stamp it.

2. Packing list

The packing list tells customs and the carrier what is physically inside each box, without prices. It mirrors the invoice line by line and adds the weight and dimensions of each carton.

Include: number of packages, contents of each, net and gross weight, and box dimensions. For a single small parcel the packing list can be simple, but as soon as you ship multiple boxes it becomes essential — customs use it to spot-check cartons without opening all of them.

3. Certificate of Origin (COO)

A Certificate of Origin proves the country where your goods were made. Buyers and destination customs use it to apply the correct duty — and under trade agreements it can reduce or remove that duty entirely.

In the UAE, Certificates of Origin are issued by the Dubai Chamber of Commerce (or the chamber in your emirate). There are two types: non-preferential (states origin only) and preferential (used under a free-trade agreement to claim lower duty). Our dedicated Certificate of Origin (Dubai Chamber) guide covers the exact process, cost and timeline.

4. HS code (tariff classification)

The HS code is a 6-to-10-digit number that classifies your product for customs worldwide. It decides the duty rate the buyer pays, so getting it right is not optional.

The first six digits are standardised globally by the World Customs Organization; countries add their own digits after that. Classify your product using the Dubai Customs tariff, then confirm how the destination country reads the same code — because that is what sets the import duty. Our Dubai-to-India duty guide shows how the HS code feeds into the final bill.

5. Bill of lading / air waybill

This is your transport contract and proof the carrier has your goods. Sea freight uses a bill of lading (B/L); air freight and courier use an air waybill (AWB).

The carrier issues it once the shipment is booked and collected. The AWB or B/L number is also your tracking number. You do not create this document yourself — but you must make sure the consignee details on it exactly match the invoice.

6. Dubai Customs export declaration (Mirsal 2)

Every export leaving the UAE must be declared to customs. In Dubai this is filed electronically through the Dubai Customs Mirsal 2 system, which produces an export declaration number.

You do not usually file this yourself — your customs broker, freight forwarder or courier files it using your invoice, packing list and HS code. Free zone companies — including those in JAFZA and DMCC — also need a gate pass to move goods out of the zone. Keep the declaration on file; it is your proof of export for VAT zero-rating.

7. Permits, NOCs & attestation

Some goods need an extra permit or No-Objection Certificate (NOC) before they can leave the UAE, and some buyers ask for documents to be attested (legalised).

Controlled categories — food and agricultural products, medicines and cosmetics, chemicals, telecom and radio equipment, and dual-use items — need clearance from the relevant authority before export. Check whether your product is controlled or banned in our prohibited & restricted items guide, and if your cargo includes batteries, chemicals or aerosols see our dangerous goods shipping page. Where the buyer requires attestation, the invoice and COO are legalised by the chamber and, if needed, the UAE Ministry of Foreign Affairs and the destination embassy.

8. Destination-specific documents

The destination country can require its own paperwork on top of the UAE side. Always check the buyer's country before you ship.

Common extras include an importer code (for example India's IEC — Import Export Code, from the DGFT — or an EORI number in the UK/EU), product-specific certificates (health, phytosanitary, conformity), and a preferential Certificate of Origin to claim a lower duty under a trade agreement. Confirm requirements with the destination customs authority — for India that is the CBIC.

Quick reference table

Related guides: Certificate of Origin (Dubai Chamber) · Customs duty Dubai to India · all guides