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Importing gold into the UAE: what a buyer must have in place
The UAE rules we read place their duties on businesses operating in the UAE: customs registration, a due-diligence file for each supply, and reporting on larger deals. This is a summary of official texts read on 31 October 2026, not legal advice. Rules change, so confirm each point with a UAE adviser or customs broker.
Who the rules bind
Ministerial Decree 68 of 2024 covers gold refining or recycling entities and supply-chain stakeholders operating in the UAE, including commercial free zones under the Ministry's supervision. Supply-chain entities and precious metals dealers must set up management systems and a policy, identify and assess risks, and design a risk response. Refiners and recyclers must also appoint an independent third-party auditor and submit a due-diligence report.
The texts we read do not list what a foreign seller must hold. That is absence in what we read, not permission, and UAE buyers will ask their suppliers for documents to meet their own duties.
What to have in place before a shipment
| Item | What the text says | Source |
|---|---|---|
| Licence and customs code (Dubai) | Register on Dubai Trade with a valid licence; customs issues a business code tied to it. Not specific to gold | Dubai Customs Customer Guide |
| Import declaration (Dubai) | Filed through a registered user or authorised broker, with air waybill, commercial invoice, certificate of origin, packing list and any permits. Not specific to gold | Dubai Customs Customer Guide |
| Due-diligence file | Held by the UAE entity for each supply: see the list below | Ministry Due Diligence Regulations |
| Anti-money-laundering registration | Precious metals dealers are designated businesses and must register on goAML | Ministry guidance and goAML page |
| Payment channel | Use official banking channels where possible. Unavoidable cash needs verified origin and reporting where applicable | Ministry Due Diligence Regulations |
The file a UAE dealer or refiner keeps for each supply
- The form and description of the gold
- Proof of origin by an official government certificate or equivalent, with invoices and packing list
- Weight and assay as supplied
- Supplier KYC, including owners of 25% or more
- Unique references and dates
- Shipping documents showing the chain of custody (how a consignment moves and is insured: shipping gold internationally)
- Payment details
If customer due diligence cannot be done, the regulations say to cease the relationship or transaction and to consider reporting to the financial intelligence unit. For what the Ugandan documents should show, see what each export document should prove.
Why gold declared as Ugandan gets a closer look
The regulations list location-based red flags, including origin in or transport through a conflict-affected or high-risk area or sanctioned country; origin in a country with limited known reserves and production; origin in a country where gold from such areas is known or suspected to transit; and gold claimed as recycled or mixed, refined in such a country. Gold declared as Ugandan has to be weighed against them: Uganda recorded about 62 tonnes of gold exports in 2025, and United Nations experts assessed that the rise was largely attributable to gold originating in the Congo. See Uganda's production and export figures.
We found no UAE list that names Uganda, and no rule specific to Ugandan gold. The framework reads as criteria-based, so each entity makes its own assessment. Expect specific questions on mine-level origin.
Duty, VAT and reporting
| Point | What we read | Limit |
|---|---|---|
| Customs duty, heading 7108 | Dubai Customs' tariff table shows 0 on all 16 lines, including gold below 99% purity | A correlation table last modified on 31 July 2025, not a legal instrument. Dubai's Customer Guide and the UAE government portal state a general rate of 5% without naming gold, so the rate for gold is not confirmed. It says nothing about VAT |
| VAT on import | Investment precious metals are zero-rated: gold of 99% purity or more, in a form tradeable on global bullion markets (Cabinet Decision 52 of 2017, Art. 36) | An unofficial translation that may not be the current version. It does not name doré, and we did not confirm the treatment below 99% |
| Dealer reports | Reports on cash deals with individuals of AED 55,000 or more, and on deals with companies of AED 55,000 or more, in cash or by wire | Whether this applies when a UAE buyer pays a foreign seller is not stated in what we read |
| Travellers | Passengers carrying over AED 60,000 in cash or equivalent, including precious metals, must declare it | A traveller rule. It is not a threshold or a route for commercial imports |
Free zones
Dubai's Customer Guide says customs duty is suspended on goods admitted into free zones, and goods entering the local market from a free zone are cleared on payment of any applicable duty. The due-diligence rules still reach commercial free zones under the Ministry's supervision. VAT has a separate test for designated zones, so do not assume that a free zone is outside VAT. We did not confirm which zones are designated.
Do UAE rules require Good Delivery bars?
We found no text requiring an importer to use UAE or LBMA Good Delivery bars. That is absence in what we read, and buyers may ask for more. UAE Good Delivery accredits refiners, not importers. No Ugandan refinery was on the UAE list dated 27 August 2026 or the LBMA list when we read them. See gold bar specifications.
Can a private individual import gold?
We did not find a clear answer. The Dubai guide mentions personal importers in general and says nothing specific to gold. Ask a UAE customs broker or adviser before you commit.
The Ugandan side of the shipment
Under Uganda's Act, each consignment needs an export permit. The copy of Uganda's 2024 export regulations we reviewed states a minimum of 99.9% gold for exports (S.I. 30 of 2024, regulation 3). We have not confirmed that it is currently in force, and we found no exemption for doré. This is a regulatory requirement, not a product specification, and a buyer's acceptance of any material is a separate matter. Qualified Ugandan legal advice is still needed on how it applies today. See how gold is lawfully exported from Uganda and how to check a Ugandan gold supplier.
What we could not confirm
- The legal duty rate for heading 7108, in Dubai, federally or at other emirates' customs
- Any customs document list specific to gold
- Any rule specific to doré
- The text of Cabinet Resolution 134 of 2025, and of a new federal gold policy reported in May 2026
- Which licence type a given business needs
Where Uganda Gold Report stands
We do not supply the UAE, and we have no buyers, refiners or partners there. We are working towards a licensed supply route; none is in place yet, and we do not hold stock or a Ugandan licence. If you are a buyer with a genuine requirement, send us your specification and delivery point. We reply with what can and cannot be quoted at this stage.
Quotes
Tell us what you are buying.
Send the gold form, fineness, quantity, delivery point and the documents you require. We reply by email with what can and cannot be quoted at this stage, and on what basis.
Sources for the figures and rules on this page
Evidence for this page
Each statement is labelled by the strength of its evidence and dated. How we label evidence.
| Statement | Evidence | Source | Checked |
|---|---|---|---|
| Decree 68/2024: gold refining or recycling entities and supply-chain stakeholders operating in the UAE, including commercial free zones under the Ministry's supervision, must follow the policy; dealers set up management systems, identify and assess risks and design a response; refiners and recyclers also appoint an independent third-party auditor and submit a report. | Official | UAE Ministerial Decree No. (68) of 2024, read 31 Oct 2026 | |
| Records for each supply, location red flags, cessation where due diligence cannot be completed, and banking channels (sections 1.3.6, 1.3.8, 2.2.1). | Official | UAE Ministry of Economy, Due Diligence Regulations for Responsible Sourcing of Gold | |
| Dealers are designated businesses; dealers' reports apply to cash deals with individuals, and deals with companies in cash or by wire, at AED 55,000 or more. | Official | UAE Ministry supplemental guidance for dealers in precious metals and stones, March 2026; goAML page | |
| All 16 lines of heading 7108 show 0 in the DutyPercentage column. File metadata: last modified 31 Jul 2025. Not a legal instrument; federal rate not confirmed. | Official | Dubai Customs, HS code master table v3.3 | |
| Supply or import of investment precious metals is zero-rated: gold of 99% purity or more in a form tradeable on global bullion markets. | Official | UAE Cabinet Decision 52 of 2017, Art. 36; unofficial translation on the Federal Tax Authority site | |
| Customs registration and import declaration requirements (sections 3.3 and 15.10.1); not specific to gold. | Official | Dubai Customs, Customer Guide v3.03 | |
| Passengers with over AED 60,000 in cash or equivalent, including precious metals or valuable stones, must declare. | Official | UAE Government portal, customs clearance | |
| No Ugandan refinery appears on the LBMA Good Delivery List for gold or on the UAE Good Delivery membership list dated 27 Aug 2026. | Official | LBMA gold list; UAE Good Delivery membership validity v72; both read 31 Oct 2026 | |
| Uganda recorded gold exports of about 62 tonnes in 2025; the UN experts assessed the rise as largely attributable to gold originating in the Congo. | Official | UN Group of Experts on the DRC, final report, June 2026 (S/2026/466), para. 212 | |
| Regulation 3 states: "A person shall not export gold out of Uganda unless the gold is at a minimum purity level of 99.9% Au." Made 9 May 2024; Statutory Instruments Supplement No. 15 of 24 May 2024. Current force not confirmed. | Official | Mining and Minerals (Export of Refined Gold) Regulations 2024, S.I. 30 of 2024, regulation 3; scanned copy on the mining directorate (DGSM) website, read 31 Oct 2026 |