Gold Import UAE -- Customs Guide -- Pre-Customs Zone

UAE Gold Import Customs Procedures: Duties, Free Zones & LCORE Pre-Customs Vault

The UAE's Federal Customs Authority applies a 5% duty on standard gold imports, but LCORE's vault at Abu Dhabi airport pre-customs zone operates entirely outside customs territory. This means no UAE import duty, VAT, or CGT for gold stored with LCORE.

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0%
Pre-Customs Import Duty
0%
UAE VAT on Bullion
No
UAE Customs Clearance
7h
Direct from Zurich
UAE Import Routes

Three routes into UAE.
One is clearly better.

Import DutyVATUAE CustomsBest For
Mainland UAE5% GCC tariff0% (investment gold)RequiredLocal retail / jewellery
DMCC Free Zone (Dubai)0%0%Free zone entry docsDMCC traders
LCORE Pre-Customs (AUH)0%0%Not requiredInternational storage / transit

LCORE's pre-customs zone sits outside UAE customs territory entirely. Gold entering the vault has not been imported into the UAE -- no duty triggered, no customs clearance required. International transfers out can be executed without exit customs procedures.

Documentation Checklist

What you need to
import gold to LCORE

01
Certificate of Origin (CoO) -- country of mine origin and refinery. Required for AML/KYC chain of custody. LBMA chain of custody preferred.
02
Assay Certificate -- weight (troy oz), fineness (minimum 995), bar serial numbers, refiner name and accreditation.
03
Commercial Invoice -- seller, buyer, quantity, declared value. Required for insurance and logistics documentation.
04
Packing List -- bar count, gross/net weight, packaging specification. Matches airway bill.
05
Insurance Certificate -- all-risk cargo insurance for the transit. LCORE can arrange Lloyd's transit insurance via Marsh Ltd if required.
06
Airway Bill / Bill of Lading -- consignee: LCORE / Etihad Secure Logistics, Abu Dhabi Airport pre-customs zone.
Main Shipping Routes

Gold shipping routes
to Abu Dhabi

From Zurich / Switzerland

Direct flight ZRH-AUH: ~7 hours. Swiss vaults (Zurich Airport, Metalor, Argor-Heraeus) ship directly to AUH pre-customs. No transit customs en route. Most common route for LBMA Good Delivery bars.

From London

Direct flight LHR-AUH: ~7 hours. LBMA clearing banks ship via Brinks or Malca-Amit to AUH. LCORE receives at pre-customs. Ideal for London loco gold transitioning to ADGM loco.

From Moscow / CIS

Routed via direct AUH connections or transit hub. Documentation: Gokhran export permit, refinery CoO, Russian Central Bank export licence where required. Pre-customs: no UAE import restriction on origin.

From Hong Kong / Singapore

Direct flights HKG/SIN-AUH: ~7-8 hours. Common for gold moving from Asian markets to ADGM for settlement. Pre-customs accepts all standard commercial gold formats.

From India

DEL/BOM-AUH: ~3 hours. RBI export permit required for Indian gold. UAE-India CEPA (2022) facilitates commodity flows. Pre-customs receipt: 24-48 hours from airport arrival to Warehouse Receipt issuance.

Transit Routing

Gold arriving at AUH from any origin can transit the pre-customs vault and depart to a third country without UAE customs clearance. Full flexibility for gold in international transit.

FAQ

Frequently asked questions

What is the UAE customs duty on gold imports?
The UAE applies a 5% customs duty on gold imports into UAE customs territory under the GCC Common Customs Law. Gold stored in pre-customs free zones like Etihad Secure Logistics at Abu Dhabi airport is not subject to this duty until it enters the UAE domestic market.
How does LCORE's vault avoid UAE customs duty?
LCORE's vault is located at Etihad Secure Logistics, within Abu Dhabi airport's pre-customs zone — legally outside UAE customs territory. Gold entering this zone is not formally imported into the UAE, so no 5% customs duty, VAT, or CGT applies.
What documentation is needed to move gold through UAE customs?
To import gold into UAE customs territory, you need a commercial invoice, airway bill or Bill of Lading, certificate of origin, assay/fineness certificate, and customs declaration filed via the FCA's MIRSAL system. LCORE handles logistics for clients moving gold into or out of its pre-customs vault.
What documentation is required for gold import from Uae Customs?
Export permit from Uae Customs (where applicable), assay certificate, packing list, commercial invoice, and airway bill. LCORE's operations team coordinates documentation requirements specific to Uae Customs's export regulations. Source-of-gold documentation required for AML compliance.
Is there any UAE customs duty on gold imported from Uae Customs?
Zero. LCORE's vault is in Abu Dhabi's pre-customs zone. Gold entering the zone does not clear UAE customs, so no duty applies. Metal can be stored indefinitely or re-exported without ever entering UAE customs territory.
Also see: Gold Vault Abu Dhabi · Gold Bullion Storage UAE · Allocated Storage · AML Compliance

Plan your gold import. We handle the rest.

Pre-customs import coordination. LCORE operations team. Minimum $5M. Confidential.

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