Commercial Invoice UAE Customs: Fields and Attestation Rules

A commercial invoice for UAE customs must name the seller and buyer, describe each product clearly, and show quantity, currency and value. For many imports it must also be attested electronically through the Ministry of Foreign Affairs (MOFA) eDAS service before the goods clear. If a field is missing or the numbers don't match the packing list, the declaration can stall at Dubai Customs.

This guide is for exporters sending goods to the UAE. It covers what to put on the invoice, when attestation applies, and the mistakes that cause holds.

What goes on a commercial invoice for UAE customs?

Start with the core content. Practitioner sources agree on it: seller and buyer details, a clear product description, quantity, currency and value. The Dubai Customs Customer Guide lists a commercial invoice among the required documents across its import procedures. It also says document requirements vary by cargo channel.

Here is a working checklist. The first group comes from the sources above. The second group is good practice, so confirm it with your UAE clearing agent.

One invoice per shipment is the safest habit. Mixed shipments with several invoices are fine, but each invoice should stand on its own.

Does a UAE commercial invoice need to be attested?

Often yes, but not always. The rule below comes from law-firm and advisory summaries of Customs Notice 11/2022 and Cabinet Decision 38/2022, not from a government page we could open. Re-check it with MOFA before you ship.

According to PKF, electronic attestation through MOFA started on 1 February 2023. It applies to commercial invoices for imports valued at AED 10,000 or more. MBG says it covers imports from the rest of the world, imports from free zones into the local market, and imports for re-export.

Lexis Middle East lists these as exempt:

• Invoices below AED 10,000
• Personal imports
• Goods from GCC countries
• Goods brought into free zones
• Transit imports
• B2C e-commerce movements
• Goods for diplomatic, police, military, charity and international organisation use

Watch the free zone wording. Goods entering a free zone are exempt. Goods moving from a free zone into the mainland market are, per MBG, in scope. If your buyer is in a free zone, ask which case applies to your shipment.

MOFA itself is clear on one point. Commercial invoices and certificates of origin can't go through the general attestation service. They are processed through eDAS.

How do you get the invoice attested through eDAS?

You upload the invoice and the certificate of origin to MOFA's online service, pay, and get a reference number. MOFA's eDAS page describes it as an automated, online service that gives digital attestation for commercial invoices issued in the UAE or abroad. Its audience is registered companies.

1. Sign in with UAE PASS. MOFA says non-residents may create an account at uaepass.ae.
2. Log in to the MOFA website or app and choose "Companies Service", then commercial invoice attestation through eDAS, as described in the MOFA FAQ.
3. Upload the commercial invoice and the certificate of origin. Both are listed as required documents.
4. Pay the certificate of origin fee first. The FAQ says that payment is mandatory before the related invoice attestation request can proceed.
5. Pay the invoice attestation fee.
6. Keep the reference number. A summary from Gavaerix says uploading the PDF generates a reference number linked to the UAE customs system. If you pay before the declaration, MBG says the declarant enters that number for each invoice.

Decide who does these steps before the goods leave your factory. In most cases the UAE importer or their clearing agent will do it, but that is a commercial agreement, not a rule we can cite.

What does attestation cost, and when is it due?

The MOFA eDAS service page lists a fee of 150. PKF's summary says AED 150 per commercial invoice. The MOFA FAQ, though, says commercial invoice fees are "based on invoice amount and the scale associated". These two statements don't match. Check the live fee on the eDAS screen before you quote it to a buyer.

On timing, PKF says the declarant can pay within 14 days of filing the customs declaration. If the invoice isn't attested in that time, MOFA may impose an AED 500 penalty. The MOFA FAQ also mentions an extra AED 500 fine per invoice if you miss the grace period.

Say a Dubai importer receives a AED 42,000 furniture order from an exporter abroad. The invoice is over the AED 10,000 threshold, so it likely needs attestation. If the exporter sends no certificate of origin, the importer can't start the request. The cargo waits while someone chases the document. That is the hold you are trying to avoid.

Which HS code format should be on the invoice?

Use the HS code your UAE agent gives you, and expect 12 digits for many shipments. Dubai Customs Notice 10/2025 rolls out 12-digit codes in phases. GCC-destined shipments came first, with an initial six months where either 8-digit or 12-digit codes could be used. A later phase extends 12-digit codes to imports from the rest of the world, into both the local market and the GCC. Shipments destined for free zones stay exempt and keep using 8-digit codes.

Read the notice for the current phase. Don't assume the old 8-digit code is still accepted for your lane.

What mistakes cause a hold?

These are the usual ones. They are patterns, not statistics.

• Vague descriptions. "Accessories" gives the broker nothing to classify.
• Numbers that disagree. Quantity on the invoice differs from the packing list or the transport document.
• Buyer name mismatch. The invoice says one trading name and the importer's registration says another.
• No certificate of origin. It blocks the eDAS request.
• Several currencies on one invoice. Pick one.
• Nobody owns attestation. The exporter assumes the buyer will do it. The buyer assumes the exporter did.
• Late payment. The 14-day window passes and the AED 500 penalty applies.

How can a clearing team keep invoice data tidy?

If you are a customs broker or a forwarder, the work is repeating the same checks on every file. Quickship's Customs Clearance module is software that helps your team keep invoice details, HS codes and supporting documents together in one file for UAE and KSA declarations. It doesn't clear goods. Your licensed broker still files and handles the declaration.

Before each shipment, run this short check with your buyer:

1. Invoice value: is it AED 10,000 or more, and does an exemption apply?
2. Is the certificate of origin ready and does it agree with the invoice?
3. Who attests, and who pays?
4. Which HS code length applies to this lane?
5. Do invoice, packing list and transport document match line by line?

For the rules that decide your case, go to the MOFA and Dubai Customs pages above, or ask your clearing agent.