{"id":247889,"date":"2026-10-05T07:06:28","date_gmt":"2026-10-05T05:06:28","guid":{"rendered":"https:\/\/rarecoin.store\/?page_id=247889"},"modified":"2026-10-05T08:55:46","modified_gmt":"2026-10-05T06:55:46","slug":"coin-shipments-to-the-uae","status":"publish","type":"page","link":"https:\/\/rarecoin.store\/en\/customs-duties-and-import-taxes-for-coin-shipments-united-arab-emirates\/","title":{"rendered":"Customs duties and import taxes for coin shipments: United Arab Emirates"},"content":{"rendered":"\n
\"Customs
Customs inspection of a gold coin imported into the United Arab Emirates. AI Generated.<\/figcaption><\/figure>\n\n\n\n

Customs duties and import taxes on coin shipments to the United Arab Emirates (UAE)<\/strong> depend mainly on how the coin is classified for customs purposes and how it is treated for Value Added Tax (VAT). Modern coins classified under heading 7118 are duty-free under the UAE\u2019s unified customs tariff. Genuine numismatic collectors\u2019 pieces classified under heading 9705, by contrast, are subject to 5% customs duty.<\/p>\n\n\n\n

The standard Value Added Tax (VAT) rate in the UAE is 5%. However, so-called Investment Precious Metals are zero-rated. Gold, silver and platinum may be imported at 0% VAT if the purity is at least 99% and the metal is in a form tradeable on global bullion markets.<\/p>\n\n\n\n

For modern numismatic gold and platinum coins, purity alone is not sufficient. The legislation does not define when a coin is considered to be in a form tradeable on global bullion markets. For Proof, Reverse Proof and other collector issues, 0% VAT is therefore not secured merely because the fineness is .999 or .9999.<\/p>\n\n\n\n

The core tax rules apply across all seven emirates. Practical customs clearance, however, is handled by the local customs administrations. Procedures, e-commerce rules, registration requirements and local clearance fees can therefore differ.<\/p>\n\n\n\n

This overview is aimed primarily at private collectors in the United Arab Emirates who buy modern numismatic gold or platinum coins from a dealer in Germany and receive them by courier.<\/p>\n\n\n\n

Coin shipments to the UAE: the key rules<\/h2>\n\n\n\n
Topic<\/th>United Arab Emirates<\/th><\/tr><\/thead>
7118.10 \/ 7118.90<\/td>0% customs duty for coins classified under heading 7118<\/td><\/tr>
9705.31 \/ 9705.39<\/td>5% customs duty for numismatic collectors\u2019 pieces<\/td><\/tr>
VAT<\/td>Standard rate 5%<\/td><\/tr>
Investment Precious Metals<\/td>0% VAT for gold, silver or platinum with at least 99% purity and in a form tradeable on global bullion markets<\/td><\/tr>
Krugerrand \/ American Gold Eagle<\/td>91.67% gold and therefore below the statutory 99% threshold<\/td><\/tr>
Gold Maple Leaf \/ Gold Libertad<\/td>The purity may satisfy the 99% requirement; the specific issue must also satisfy the bullion-market requirement<\/td><\/tr>
Customs value<\/td>Generally CIF, meaning the value of the goods plus transport and insurance to the place of importation<\/td><\/tr>
Local customs administration<\/td>Unified UAE \/ GCC customs framework, but local procedures and fees in the individual emirates<\/td><\/tr>
Dubai e-commerce up to 1,000 UAE dirhams (AED)<\/td>Since 3 August 2026, customs-duty relief within the registered Dubai Cross-Border E-Commerce procedure; not a general UAE threshold and not a VAT exemption<\/td><\/tr>
Precious metals from AED 60,000<\/td>The federal disclosure requirement also covers cross-border movements by post, freight or transport service provider; the threshold is AED 60,000 or the equivalent value<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

7118 or 9705: classification makes a difference<\/h2>\n\n\n\n

The UAE customs tariff lists coins under heading 71.18. For 7118.10<\/strong> \u201cCoin (other than gold coin), not being legal tender\u201d and 7118.90<\/strong> \u201cOther\u201d, the customs-duty rate is 0%. In the GCC tariff published by Abu Dhabi Customs, the 12-digit tariff codes 711810000000<\/strong> and 711890000000<\/strong> are likewise listed at 0%.<\/p>\n\n\n\n

Genuine numismatic collectors\u2019 pieces classified under heading 9705, by contrast, are subject to 5%<\/strong> customs duty. 9705.31<\/strong> covers numismatic collectors\u2019 pieces more than 100 years old, while 9705.39<\/strong> covers other numismatic collectors\u2019 pieces.<\/p>\n\n\n\n

For modern gold and platinum coins, correct classification is therefore important. Proof, a high collector premium or grading by Numismatic Guaranty Company (NGC) or Professional Coin Grading Service (PCGS) does not automatically result in classification under 9705.<\/p>\n\n\n\n

VAT: 5% standard rate, 0% for certain investment precious metals<\/h2>\n\n\n\n

VAT is federal law and the standard rate is 5%<\/strong> in all seven emirates. Customs-duty relief does not automatically mean VAT relief. Article 47(2) of the Executive Regulation lists only certain customs exemptions that also result in no VAT being due. A local e-commerce customs exemption does not become a VAT exemption simply because customs duty is waived.<\/p>\n\n\n\n

Investment Precious Metals, however, are zero-rated. The legal basis is set out in Article 45 Clause 8 of Federal Decree-Law No. 8 of 2017<\/strong>; the criteria are contained in Article 36 of the Executive Regulation<\/strong>. Gold, silver or platinum must simultaneously:<\/p>\n\n\n\n