Guide · updated 02.09.2026 · 11 min read · Lucent Legal team

EAEU–UAE Free Trade Agreement from 6 October 2026: Tariffs, Origin Rules, Who Benefits

From 6 October 2026, UAE import duties on most goods from Russia, Belarus, Kazakhstan, Armenia and Kyrgyzstan drop to zero or close to it. The benefit is not automatic: without the right certificate of origin, customs charges the full rate. Here is what gets zeroed, who issues the paperwork, and what the agreement leaves untouched.

What actually changes on 6 October 2026

One thing changes: the UAE import duty rate on goods originating in an EAEU country. The standard UAE tariff is 5% of customs value. On preferential lines it becomes zero or a reduced rate.

The road there was long. Russia ratified the agreement by Federal Law No. 133-FZ of 25 May 2026. Kazakhstan, Belarus and Armenia completed their procedures earlier or alongside. The UAE closed its internal procedures by spring 2026. The exchange of notifications started a 60-day clock, which landed on 6 October.

The agreement covers more than tariffs. It also sets rules on customs cooperation, technical barriers to trade, sanitary and phytosanitary measures, intellectual property, government procurement, e-commerce and small business participation.

Which goods benefit

The list is specific, and it leans towards food and processed raw materials.

Agriculture and food:

• grains — wheat, barley, corn;
• beef, lamb, offal;
• poultry and eggs;
• dried pulses — chickpeas, peas, lentils;
• vegetable oil;
• dairy products;
• chocolate, confectionery, jams;
• mineral water.

Industry:

• metallurgical products;
• petroleum products and distillates;
• timber products and pulp;
• printed matter;
• chemicals;
• mechanical equipment — turbines, pumps.

The reverse flow opens too. The UAE ships polymers, aluminium, consumer goods and re-export hub output into the EAEU. The average EAEU duty on those falls from 6.6% to 1.5%.

A note on the numbers. Russia's Ministry of Economic Development quotes a different pair for Russian exports — from 4.7% to 1.4% — and speaks of preferences on 96% of Russian exports. The commission and the ministry count differently; the order of magnitude matches. For your own HS code, read the tariff schedule annexed to the agreement rather than any average.

Transition periods and what stayed out

Not everything zeroes on 6 October. The agreement provides for phased liberalisation: on the most sensitive categories the duty steps down over years, and some goods are excluded from free trade altogether.

The arithmetic is simple. Preferences cover 86% of tariff lines, so the remaining 14% are either outside the regime or on a staged schedule. There is no public plain-language breakdown of those 14% yet — the lists live in the annexes to the agreement text published by the Eurasian Economic Commission.

The practical consequence is direct. Before you build a shipment's economics on a zero duty, find your ten-digit code in the tariff annex. The gap between "zero from 6 October" and "zero by 2031" is your entire margin.

Certificate of origin: who issues it and what it must show

The preference is claimed, not granted at the border by default. The declarant in the UAE claims the preferential rate and proves origin with a document.

How it works on the exporter's side:

1. The authorised body in the country of export issues the certificate of origin. In Russia that is the Chamber of Commerce and Industry of Russia and its authorised regional chambers.
2. The basis for issuance is the chamber's expert report, which examines production, inputs and the degree of processing.
3. Applications go through the chamber or the "My Export" digital platform.
4. Data on the certificate, the invoice and the declaration must match exactly. A mismatch means the preference is refused.

An honest caveat on the form. The Russian chamber publicly lists forms ST-1, ST-2, ST-3, EAV, EAM, Form A and a general form — covering the CIS, Serbia, Iran and Vietnam agreements. The UAE is not on that list as of early September 2026. The form is set by the rules-of-origin annex, and chambers will announce it closer to the date. Confirm the form with your chamber before you ship, not after.

Inside the UAE, certificates of origin are issued by the Ministry of Economy and Tourism and by the emirate chambers of commerce — Dubai Chambers, Abu Dhabi Chamber and others. The process is digital and requires a valid trade licence. That matters when your UAE company exports into the EAEU itself.

Consultants analysing the deal agree on one thing: the bottleneck is paperwork, not the rate. The certificate and proof of the shipment route decide whether the preference applies.

What does not change: 5% VAT, payments, bank compliance

Zero duty is not zero cost. What the agreement leaves alone:

• 5% VAT on import into the UAE. The Federal Tax Authority charges it on imports regardless of tariff preferences. The agreement deals with duties, not taxes. Input VAT recovery tightened separately — see checking your supplier for VAT recovery.
• 9% corporate tax. Trading profit in a UAE company is taxed under the general rules; the agreement grants no relief — see the corporate tax guide.
• Sanctions restrictions and bank compliance. The agreement removes a tariff, not a banking risk. A payment under a contract with a Russian counterparty goes through the same checks as before. How that plays out is covered in transfers from Russia to the UAE.
• Currency controls in the exporting country. Contract registration, repatriation deadlines and reporting all stay in place.
• Product requirements. Certification, halal standards, labelling, veterinary and phytosanitary documents are unaffected.

What it means for a UAE company trading with Russia and Kazakhstan

The core rule: the benefit attaches to where the goods originate, not to where the seller is registered. A Dubai company buying Russian grain and importing it into the UAE gets the preference only with an EAEU certificate of origin in hand.

What to review before 6 October:

• Who the importer is. The declarant in the UAE claims the preference. With a mainland company and your own import licence, you control the process. If an outside agent imports for you, the benefit depends on their diligence. The difference between structures is covered in setting up a company in the UAE.
• Re-export. Goods that land in a free zone and move on to Africa or South Asia follow their own rules. The EAEU preference applies when goods are released for free circulation in the UAE, not when they transit a warehouse.
• Contracts. Your supply contract with an EAEU seller should oblige them to provide the certificate of origin and allocate liability if customs refuses the preference.
• Counterparties. A new regime attracts new intermediaries who promise to "handle the certificate". Run one of those through the counterparty due diligence checklist before the first prepayment.

Common mistakes

• Expecting the preference automatically. Without a claim and a certificate, customs applies the standard 5%.
• Using a general-form certificate. A general form proves origin but does not unlock the agreement's preference. You need the preferential document in the right form.
• Assuming zero duty covers everything. The 5% import VAT stays.
• Guessing the rate. The ten-digit HS code decides it. 14% of lines sit outside the preferences or on a staged schedule.
• Confusing the two agreements. Goods run under the EAEU–UAE deal. Services and investment run under the separate Russia–UAE document.
• Shipping in late September and expecting the benefit. The regime applies to goods imported from 6 October 2026.

Topic: Closing a Business in the UAE 2026

This material is for information only and is not legal advice. UAE law changes — a lawyer will assess how it applies to your situation.