The EAEU and the UAE: New Trade Conditions and the Application of Customs Preferences

In October 2026, the Economic Partnership Agreement between the Eurasian Economic Union (EAEU) and the United Arab Emirates (UAE) entered into force. The document aims to liberalize and simplify mutual trade, as well as develop economic cooperation between the parties.

The agreement provides for preferential trade treatment for a wide range of goods. For businesses, this means the opportunity to apply reduced or zero import customs duties, subject to certain conditions. The new rules may apply both to companies importing goods from the UAE into the EAEU and to exporters supplying products to the Emirates market.

Simultaneously with the agreement, Decision No. 113 of the Board of the Eurasian Economic Commission of August 25, 2026, came into force, regulating the application of import customs duties on goods originating from the UAE.

What goods does the agreement cover?

The parties’ tariff obligations apply to a wide range of agricultural and industrial goods. The lists include individual items from various product groups, including:

• Food and agricultural products – certain types of meat and other products of animal origin, plant products and processed agricultural raw materials.
• Chemicals and plastics – polymers, including certain types of polyethylene and polypropylene, as well as other chemicals and materials.
• Textiles and textile products – fibers, fabrics, technical textile materials and individual finished products.
• Metals and metal products – in particular, certain types of copper, copper alloys and metal products.
• Machines, equipment and components – certain types of engines, refrigeration equipment, pumps and other industrial machinery.
• Vehicles, tires and components – separate categories of automobile tires, parts and equipment for vehicles.
• Medical and measuring instruments are certain types of devices and equipment, including those intended for medical use.
• Individual consumer goods – certain types of furniture, clothing and other items.

The listed categories are provided to provide a general idea of the breadth of product coverage. This does not mean that all goods in the relevant group are automatically subject to zero duty. Specific conditions are determined by the product code under the HS Code and the tariff obligations of the parties.

What rules apply when importing goods from the UAE to the EAEU?

Decision No. 113 of the EEC Board established that, with respect to goods originating from the UAE and imported into the customs territory of the EAEU in accordance with the agreement, an import customs duty rate of 0% of the customs value is applied , with the exception of goods included in a special list.

Separate rates are provided for such exceptions. Depending on the product category, they may be gradually reduced over several years. The list, in particular, sets rates for 2026–2033 and subsequent periods.

Moreover, an additional rule is provided: if the amount of duty calculated using the rates of the Unified Customs Tariff of the EAEU is lower than the amount calculated using the rate from a special list, the rate of the Unified Customs Tariff is applied.

Separate conditions are established for refined silver, gold, and platinum bars. A zero rate applies to their import, regardless of value, quantity, or weight, provided there is a special document from the authorized body of an EAEU member state confirming the importer’s commitment to subsequent processing of these goods. In other cases, the rates specified in a special list apply.

Therefore, before calculating customs duties, it is necessary to check not only the origin of the goods, but also the presence of the corresponding item in the list of exceptions.

What importers and exporters need to consider

The entry into force of the agreement creates additional opportunities for participants in foreign economic activity; however, the application of tariff preferences requires preliminary verification of delivery conditions.

When importing goods from the UAE, companies are advised to:

1. Determine the product code according to the EAEU TN VED. The product classification allows you to determine the applicable duty rate and check whether the product qualifies for exemptions.
2. Check tariff obligations. It is necessary to determine whether a zero rate applies or whether a special regime is provided for the relevant item.
3. Confirm the origin of the goods. To qualify for preferences, the goods must comply with the rules for determining origin stipulated by the agreement. The mere fact that products are shipped from the UAE does not confirm their origin in that country.
4. Check documents for customs clearance. Determine in advance which documents will be required to confirm origin and meet special conditions.
5. Recalculate the delivery costs. When assessing costs, consider not only customs duties but also other fees, logistics costs, and clearance expenses.

Exporters planning to ship to the UAE should also review the UAE’s tariff obligations for specific goods. UAE import conditions should be checked separately: the rules applicable to imports into the EAEU do not supersede the tariff requirements of the destination country.

How the agreement could impact business

Reducing or eliminating import duties can reduce the cost of importing certain goods, increase the competitiveness of products, and make certain trade routes more economically attractive. However, the actual effect will depend on the specific product, the terms of delivery, and compliance with the agreement.

Companies already working with partners from the UAE or considering entering this market would be well advised to review their current logistics and financial calculations, check their HS codes, and determine which goods may qualify for preferential treatment.

The agreement expands the scope for trade and economic cooperation between the EAEU and the UAE. For participants in foreign economic activity, the key practical issue is determining which rates apply to specific goods and what documents are required to utilize the stipulated preferences.