The value of imported vehicles in Dubai is assessed by Customs in line with the emirate’s Common Customs Law. For both new and used cars, the valuation takes into account invoice verification, international freight and insurance, as well as standard depreciation rates. Understanding these criteria is essential to avoid unexpected costs during the customs clearance process.
Imported Car Valuation by Dubai Customs
Customs clearance is one of the most critical steps when importing a car into the UAE. If the vehicle is arriving through Dubai, the value of both new and used cars is assessed by Dubai Customs. However, the criteria for evaluating each type differ significantly and are based on Dubai Customs Policy: DCP (20).
How New Car Values Are Determined
According to Article 1, Clauses A and B of the policy, the value of a new car is assessed using the Cost, Insurance and Freight (CIF) method. This includes international freight, insurance and the cost of handling and unloading at the first point of entry in Dubai.
To support the declared value, importers must submit commercial invoices and buying contracts issued by the manufacturer or exporter. If these documents are unavailable or if the declared value appears significantly lower than expected, Dubai Customs may refer to the values of previously imported similar vehicles. This approach ensures consistency and transparency in line with the emirate’s Common Customs Law.
How Used Car Values Are Determined
The valuation of used imported cars is governed by Article 2, Clauses A and B of Dubai Customs regulations. Unlike new vehicles, used cars are assessed based on the values of identical or similar models previously imported and accepted by the Customs Authority.
In addition to standard valuation, a depreciation rate is applied according to the vehicle’s year of manufacture. This adjustment ensures the car is fairly valued in line with its age and condition.
Even when valuation documents are submitted by the importer, the car remains subject to customs verification. If the documentation is incomplete or the declared value appears significantly lower than expected, Dubai Customs relies on established reference values to calculate the payable duty.
Exceptions for Classic and Damaged Vehicles
Classic and damaged vehicles are exempt from the standard valuation procedures outlined in Articles 1 and 2. For classic cars, Article 26 of the Common Customs Law is applied, which provides tailored guidelines based on the age, category and classification of each vintage vehicle.
Similarly, damaged cars fall under an exception detailed in Article 4 of the policy. If a vehicle arrives with visible damage, its customs value may be adjusted according to its actual condition. However, the damage must be verified through an official report issued by an approved authority.
Under Article 8, the minimum customs value for a used vehicle is generally set at 20% of the value of a similar new car for sale in Dubai. An exception to this threshold may be granted in the case of damaged vehicles, provided the required documentation is submitted.
Dubai Customs Depreciation Schedule for Used Cars
A standard depreciation rate is applied to used imported cars, as mentioned in Clause B of Article 2. The rate is determined by the Customs Valuation Department and is based on the car’s manufacturing year. The most recent schedule used by Dubai Customs is as follows:
| Year of Importation | Deduction Percentage |
| New car manufactured in the first year before the year of clearing | 15% |
| Used imported car produced in the same year | 15% |
| Used car manufactured in the first year before the year of clearing | 25% |
| A used car manufactured two years ago | 35% |
| A used car manufactured three years ago | 45% |
| A used car manufactured four years ago | 55% |
| A used car manufactured five years ago | 60% |
| A used car manufactured six years ago | 65% |
| A used car manufactured seven years ago | 70% |
| A used car manufactured eight years ago | 75% |
| A used car manufactured nine years ago | 80% |
FAQs
Why is customs valuation important when importing a vehicle into Dubai?
Customs valuation determines the import duty payable. An accurate value prevents under- or overpayment during clearance.
How is the import duty calculated based on the car’s value?
The import duty is calculated as per the CIF value of the car.
Are shipping and insurance included in the customs value of the car?
Yes, international shipping, insurance, handling and unloading costs are included under the CIF method of car valuation.
Does the car’s make, model and year affect its customs value?
Yes, for used vehicles, valuation is influenced by previously accepted values and depreciation based on the year of manufacture.
This is how an imported car valuation is determined by the Dubai Customs. Imported cars are popular for their region-specific features and exclusive editions not available in locally sold models. However, proper documentation and customs clearance are essential before bringing a car into the country. Therefore, when considering buying used imported cars for sale in Dubai, ensure that they come with complete paperwork and proof of clearance.
To further verify its legitimacy, buyers can request the Vehicle Import Certificate, a mandatory document issued by the RTA for all imported vehicles.
Stay connected with dubizzle’s auto blog for more information on the vehicle valuation certificate in Dubai.
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