Importer of record in the UAE for Amazon sellers: what it covers and what it doesn’t

Most of the enquiries we receive come from brands outside the UAE.
A skincare company in Germany, a food brand in Japan, a housewares manufacturer in India, a fashion label in Egypt.
They’re all at different stages, but they almost always ask the same questions: who imports my goods if I don’t have a UAE company, who pays the duty and VAT, and what about product registration?
The answer to the first one is an importer of record, or IOR. But the term gets used loosely, and a lot of sellers expect an IOR to do things it can’t. Here are the questions we hear most, with honest answers.
What does an importer of record actually do?
The importer of record is the company that legally imports your goods into the UAE. Its name and importer code go on the customs declaration, it’s responsible for the declaration being correct, and the duty and import VAT are paid through it. For goods to clear customs in the UAE, that company has to hold a UAE trade licence and be registered with customs.
In practice, an IOR for Amazon sellers usually does more than lend its name. It checks your documents before the goods ship, clears them on arrival, and moves them on to storage, prep or straight to Amazon.
Do I need one if I’m selling on Amazon.ae from abroad?
If you don’t have your own UAE company with an importer code, yes.
Amazon lets businesses from many countries sell on Amazon.ae without a UAE licence, but Amazon is the warehouse and the sales channel, not the importer. Your stock still has to be cleared through UAE customs by someone who is licensed to do it.
Can my supplier ship directly to you?
Yes, and that’s usually the simplest setup. Your supplier or forwarder ships the goods to the UAE, ideally on DDP, DDU or CIF terms, and the importer of record takes over from arrival.
Collecting from the factory in the origin country is a different job, and it’s usually more expensive to have it arranged from the UAE side.
Who pays the customs duty and VAT?
The duty and import VAT are paid at clearance, through the importer of record. In most setups your IOR pays them on your behalf so the goods aren’t held, and then recharges them to you. Ask before you ship exactly how this will work and when you’ll be invoiced, so there are no surprises when your first shipment lands.
Can I recover the import VAT?
This is the question with the most “it depends” in it.
Recovering import VAT is tied to VAT registration. If you want to recover it, you’ll usually need your own UAE VAT registration, which can take a few weeks, and your tax registration number has to appear on the customs declaration when the goods are cleared. So if VAT recovery matters to you, start the registration well before your first shipment. And because a foreign business selling to UAE customers may have to register for VAT anyway.
What about product registration for cosmetics, food or electronics?
An importer of record doesn’t make regulated products automatically legal to import. Cosmetics, personal care, supplements and food generally need to be registered with Dubai Municipality. Some categories need conformity certificates under the UAE’s product standards, and anything with wireless technology may need approval from the telecoms regulator.
One detail catches a lot of sellers out: a product registration is tied to the importer. If you switch to a different importer of record later, the registration doesn’t automatically move with you. So it’s worth choosing your IOR carefully before you register anything.
Will my IOR set up my Amazon.ae account?
No, and you don’t need anyone to. If you already sell on Amazon in Europe or North America, you open Amazon.ae from inside your existing Seller Central account and link it to your current one. Your IOR handles getting the goods in. The seller account and the listings stay yours.
Can I send a product that’s already listed on Amazon.ae?
Not necessarily. Some brands and categories are gated on Amazon, and gating applies to your own seller account. Seeing a product already listed by someone else doesn’t mean you’re approved to sell it. Check in your own Seller Central that you can list the product before you ship anything. Gated stock that’s already been imported is an expensive problem to solve.
What does an ARRIVAGE needs from me to give a quote?
The quote depends on what you’re shipping, so ARRIVAGE will ask before giving you numbers. Expect to be asked for your company name, the channel you’ll sell through in the UAE (Amazon.ae, Noon, your own store or wholesale), your Amazon store link if you already sell, a SKU list with HS codes and units, the declared value of each consignment, whether you’re shipping by air or sea, the shipment volume, whether you need storage and labelling, and whether this is a one-off shipment or a regular flow.
Having those answers ready usually turns a long back-and-forth into a quick, accurate quote.
An importer of record is what makes selling in the UAE possible without your own UAE company, but it isn’t a shortcut around everything else.
Your Amazon account, your brand approvals, your product registrations and your VAT position still need to be right.
The sellers who get set up fastest are the ones who sort those out alongside the import, not after it.
ARRIVAGE acts as importer of record for international brands selling on Amazon.ae. We clear your goods, store and prep them if you need it, and deliver them into Amazon’s UAE fulfilment centres.
If you’re planning your first shipment, send us the details listed above. We’ll tell you exactly what your products need and how we’d get them into the country.
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