The Australia-United Arab Emirates Free Trade Agreement (UAE CEPA) is a comprehensive agreement that substantially liberalises trade between Australia and the United Arab Emirates.
The UAE CEPA's commercially significant commitments will create export opportunities for business by eliminating tariffs on over 99 per cent of Australian goods exports to the UAE and 100 per cent of UAE imports to Australia.
On 1 October 2025 the UAE CEPA entered into force and the first tariff cuts occurred. This step-by-step guide seeks to assist Australian exporters and importers to take advantage of preferential tariff treatment under UAE CEPA.
This guide will help you answer the following questions:
Step 1: What goods am I exporting/importing?
Identify the Harmonised System code for a good.
How are these goods treated under the UAE CEPA?
Identify the preferential tariff for a good. Most eligible goods will benefit from a preferential or lower tariff rate under the UAE CEPA.
Where are my goods produced?
Only goods that originate in Australia or the United Arab Emirates are eligible for preferential tariff treatment under the UAE CEPA. There are specific rules to determine eligibility.
My goods qualify for preferential treatment under the UAE CEPA, how do I ensure I get the lower tariff rate?
Claims for preferential treatment under the UAE CEPA must be accompanied by appropriate documentation, known as a declaration of origin.
Four steps to using the UAE CEPA:
Step 1: WHAT goods am I exporting or importing? (tariff classification)
Step 2: HOW are these goods treated under the UAE CEPA? (tariff treatment)
Step 3: WHERE are my goods produced? (rules of origin)
Step 4: CERTIFY your goods with a Certificate of Origin