To import products from a foreign country into the UAE, to export products made in the UAE, or to re-export products previously imported into the UAE, an Import-Export Code (IEC) issued by the competent customs agency in the UAE is necessary.

Abu Dhabi Customs Department, Dubai Customs Department, Sharjah Customs Department, Ajman Customs Department, Umm Al Quwain Customs Department, Ras Al Khaima (RAK) Customs Department, and Fujairah Customs Department are the seven customs departments that make up the United Arab Emirates (UAE).