| Commercial activity |
Use a valid UAE trade licence that specifically covers the intended activity, such as wholesale trading, importing, or distributing tobacco-related and electronic smoking products where permitted. |
Current trade licence, business activity details, establishment card, and authorised signatory records. |
Relevant Dubai licensing authority or applicable UAE free-zone authority. |
Confirm the activity wording before signing a supplier contract or placing an import order. |
| Importer registration |
Register the importing entity with the customs authority for the intended customs port and maintain an active importer or customs code. |
Customs registration certificate or importer code, licence copy, and authorised customs-declarant details. |
Dubai Customs or the customs authority handling the shipment. |
Check that the importer name, licence number, and consignee details match across all documents. |
| Product classification |
Determine the correct Harmonized System code for devices, e-liquids, nicotine products, accessories, and spare parts before shipment. |
Written HS-code rationale, product specifications, ingredient information, and any customs classification decision. |
UAE customs authority and applicable tariff schedule. |
Do not rely only on a supplier’s code; classification can affect duty, excise, permits, and inspection requirements. |
| Excise tax |
Assess whether the imported goods fall within UAE excise-tax categories, including applicable tobacco or electronic smoking product classifications, and complete the required tax procedures. |
Federal Tax Authority registration details, excise declarations, tax invoices, payment evidence, and product classification records. |
UAE Federal Tax Authority. |
Confirm liability before importation; rates and product classifications should be checked against current FTA guidance. |
| VAT and invoicing |
Apply UAE VAT requirements where applicable and issue compliant tax invoices for local wholesale sales. |
VAT registration information, tax invoices, import VAT records, purchase invoices, and accounting entries. |
UAE Federal Tax Authority. |
Keep invoice descriptions, quantities, values, and tax treatment consistent with customs and inventory records. |
| Pre-shipment supplier file |
Collect complete product and supplier documentation before payment or dispatch. |
Commercial invoice, packing list, purchase order, product catalogue, technical specifications, safety data where relevant, and country-of-origin information. |
Internal compliance file; documents may be requested by customs or market-surveillance authorities. |
Use one shipment reference number across the purchase order, invoice, packing list, and transport document. |
| Customs declaration |
Submit an accurate import declaration containing the correct importer, origin, HS code, quantity, customs value, and port information. |
Import declaration, customs assessment, duty or tax payment receipt, and release order. |
Customs authority at the point of entry. |
Reconcile the released quantity with the warehouse receipt immediately after clearance. |
| Transport documents |
Ensure the transport document identifies the correct shipper, consignee, origin, destination, packages, and gross weight. |
Bill of lading or air waybill, delivery order, freight invoice, and cargo insurance record where used. |
Carrier, freight forwarder, and customs authority. |
Check that the transport description does not conflict with the commercial invoice or packing list. |
| Product conformity |
Verify that each product category meets applicable UAE technical regulations and conformity requirements before marketing or distribution. |
Conformity certificates or declarations, laboratory reports, technical file, test reports, and safety documentation, as applicable. |
UAE Ministry of Industry and Advanced Technology and other competent market-surveillance authorities, depending on the product. |
Requirements may differ between e-liquids, nicotine products, electronic devices, batteries, and accessories. |
| Product registration |
Check whether the product must be registered or approved in the relevant municipal or federal product-registration system before sale in Dubai. |
Product registration or approval reference, approved product information, artwork, ingredients, and supporting test documents. |
Dubai Municipality or another competent UAE authority, according to the product category. |
Do not assume that customs release alone authorises local sale. |
| Packaging and labelling |
Review packaging, warnings, ingredients, nicotine information, quantity, origin, storage instructions, and Arabic-language requirements applicable to the product. |
Final artwork, label approval or review record, translation file, batch information, and packaging inspection checklist. |
Applicable UAE standards and competent municipal or federal regulator. |
Approve the final production artwork before manufacturing; retain samples from each imported batch. |
| Nicotine and ingredient controls |
Obtain accurate composition data and verify that nicotine content, ingredients, contaminants, and claims comply with applicable UAE requirements. |
Signed ingredient list, certificate of analysis, batch test report, safety data sheet where relevant, and supplier declaration. |
Competent UAE product-safety and market-surveillance authorities. |
Test results should identify the tested batch and match the goods received. |
| Battery and electrical safety |
Assess electrical, battery, charger, transport, and storage requirements for rechargeable devices and power cells. |
Battery specifications, safety test reports, transport declarations where applicable, user instructions, and warehouse inspection records. |
Applicable UAE conformity and transport-safety authorities. |
Store batteries safely and segregate damaged, leaking, or recalled units. |
| Age-restricted sales |
Implement controls to prevent sales to persons below the legally permitted age and avoid marketing practices restricted by UAE law. |
Wholesale customer verification procedure, delivery records, staff training log, and age-control policy. |
Applicable UAE public-health, consumer-protection, and municipal authorities. |
Apply the same controls to retail customers, online orders, and business deliveries. |
| Warehouse and inventory traceability |
Maintain a controlled inventory system that records product description, batch or lot number, quantity, receipt date, location, and customer dispatch. |
Goods-received notes, batch register, stock ledger, warehouse temperature records where relevant, and delivery notes. |
Internal control supported by customs, tax, and product-safety records. |
Use first-expiry-first-out controls where products have expiry dates. |
| Recall and complaints |
Create a written process for customer complaints, unsafe-product notifications, product withdrawal, recall, and regulator communication. |
Complaint log, investigation report, recall notice, affected-batch list, customer-contact record, and corrective-action report. |
Relevant UAE consumer-protection, municipal, or product-safety authority. |
Make batch traceability possible from supplier invoice through every wholesale delivery. |
| Record retention |
Retain licences, customs files, tax records, product approvals, test reports, invoices, inventory records, and complaint documentation for the periods required by applicable UAE law. |
Indexed electronic compliance folder with backups and controlled access. |
Tax, customs, licensing, and product-regulatory requirements may apply separately. |
Set a documented retention schedule and verify the current minimum periods with the relevant authority or adviser. |
| Final legal review |
Confirm that the planned product, route, sales channel, advertising method, and customer type are permitted before commercial launch. |
Pre-launch compliance checklist, written regulatory confirmations, and legal or customs advisory record. |
Relevant UAE federal and Dubai authorities. |
Regulations and administrative procedures can change; verify current requirements before each new product category or import route. |