US Tariffs on Imports from United Arab Emirates

The United Arab Emirates faces a 10% Section 122 tariff, unchanged in rate from its prior IEEPA level but now under different legal authority following the Feb 20, 2026 SCOTUS ruling. US imports from the UAE total approximately $5B annually, with aluminum (Emirates Global Aluminium), gold routed through Dubai's trading hub, and petroleum products as the major categories.

The UAE is a major re-export hub in the Middle East, with Dubai and Abu Dhabi serving as logistics and free-zone centers for the region. There is no bilateral FTA, though the US and UAE have a Trade and Investment Framework Agreement (TIFA). Emirates Global Aluminium (EGA) is one of the world's largest premium aluminum producers. The UAE's extensive free-zone structure (JAFZA, DAFZA, KIZAD) means goods frequently transit through the country, making country-of-origin determination critical for US customs purposes.

Key Products Imported from United Arab Emirates

Top imports include aluminum (Emirates Global Aluminium), crude oil and petroleum products, gold and precious metals, fertilizers, and re-exported goods. The UAE is the world's fifth-largest aluminum producer. Dubai is one of the world's largest gold trading hubs, handling an estimated 20-25% of global physical gold trade, and precious metals flows to the US require careful origin documentation.

Recent Changes

Feb 20, 2026: Supreme Court struck down IEEPA tariffs 6-3; UAE's 10% rate continues under Section 122 authority (effective Feb 24, expires ~July 24, 2026). The rate is numerically unchanged from the old IEEPA floor. Section 232 aluminum tariffs of 25% remain on Emirates Global Aluminium exports. The UAE's free-zone structure means country-of-origin rules are especially scrutinized by CBP — goods merely transshipped or minimally processed in UAE free zones retain their original country of origin for tariff purposes. Trade discussions under the TIFA framework continue.

Tips for Importers

For aluminum imports from EGA, the 50% Section 232 tariff stacks on top of the 10% Section 122, creating a combined 35% surcharge — compare with Australian aluminum (exempt from Section 232). Country-of-origin documentation is critical for goods routed through UAE free zones: CBP requires substantial transformation in the UAE, not merely repackaging or relabeling. Dubai gold imports require careful HTS classification, as rates differ between unwrought gold, semi-manufactured gold, and jewelry. Petroleum products may enter at 0% MFN duty depending on classification. With Section 122 set to expire ~July 24, 2026, re-evaluate non-aluminum sourcing strategies around that date.