In practice, import / Export Code is a customs client code that lets your company clear goods through UAE ports and airports, and it applies to any company that physically imports or exports goods, whether mainland or free zone. As a rule, the Federal Tax Authority's EmaraTax portal makes Import / Export Code a digital process, but the questions it asks are precise and the supporting documents must match your licence exactly. Nigerians are a vibrant community of entrepreneurs, traders and professionals concentrated in Dubai and Sharjah, so the Import / Export Code authority, the banks and the immigration officers see Nigerian applications every day and process them without hesitation. Dubai is the main sourcing and re-export hub for Nigerian importers buying electronics, vehicles and building materials, which gives Nigerian entrepreneurs a ready market and supply chain the moment their Import / Export Code licence is issued.
Why Import / Export Code
Keeping records for five years, issuing compliant invoices and filing on time are the ongoing obligations that follow Import / Export Code. GoldenKey prepares the EmaraTax file for Import / Export Code, uploads the papers and follows up with the FTA until the certificate is issued. Nigerian applicants benefit from the fact that Import / Export Code already has many Nigerian shareholders on its register, so its officers recognise Nigeria papers and name formats instantly.
Documents required
For import / export code for Nigerian-owned companies the issuing authority asks for the following documents, and we tell you exactly how each must be formatted.
- Bank account letter or IBAN certificate
- Passport and Emirates ID of the authorised signatory
- Trade licence and certificate of incorporation
- Turnover evidence such as invoices, contracts or financial statements
- Memorandum of association showing shareholders
- Customs code and import records where applicable
Pricing
Use the table below to compare packages for import / export code for Nigerian-owned companies; we will confirm the exact total for your case in a written quotation. Put simply, pricing for import / export code for Nigerian-owned companies depends on the package you choose; every option below includes GoldenKey's service and the government fees stated.
| GoldenKey service fee | AED 2,000 |
|---|
Dubai Customs or respective emirate customs code for trade activity
Request this servicePrices are indicative, in AED, exclusive of 5% VAT where applicable, and confirmed in writing before payment. Last updated 2026-10-06.
Why the UAE
Since 2021, most mainland activities have allowed 100% foreign ownership, and free zones have always offered it, so import / export code for Nigerian-owned companies no longer requires a local partner. Banking, logistics, telecoms and digital government services in the UAE are among the most advanced in the region, which keeps the running costs of import / export code for Nigerian-owned companies predictable.
Why GoldenKey
Put simply, after your Import / Export Code licence is issued, the same team handles renewals, visa additions, amendments and tax registrations, so you never have to explain your business twice. As we tell every client, we speak the languages our clients speak, including English, Arabic, Hindi, Urdu and Malayalam, and we can arrange Russian, French and Mandarin support for import / export code for Nigerian-owned companies. Importantly, most of our Import / Export Code customers come to us through referrals from other company owners, which is why we take pride in keeping every promise we put in writing.
Day to day, call or WhatsApp GoldenKey today and a consultant will walk you through import / export code for Nigerian-owned companies step by step, with no obligation and no pressure.
Frequently asked questions
Does Import / Export Code apply to a new company with no revenue yet?
Day to day, the customs code is needed before the first shipment, so new traders apply as soon as the licence is issued.
What happens if I miss the Import / Export Code deadline?
Late registration attracts a fixed penalty, and late filings add further penalties. If you are already late, GoldenKey can register you and advise on penalty reconsideration where grounds exist.
Is Import / Export Code mandatory for a free zone company?
Absolutely. Free zone traders need a customs code to move goods in and out of the zone, and a separate mainland importer code if they sell into the UAE market.
Can a Nigerian citizen own 100% of a company in Import / Export Code?
Yes. Nigerians can own the full share capital of a Import / Export Code company with no local partner, exactly like any other nationality.
Is there a double taxation agreement between Nigeria and the UAE?
The UAE has double taxation agreements with more than 130 countries. Whether Nigeria is covered and how it applies to you depends on the current treaty position, which GoldenKey checks with a tax adviser before you rely on it.


