Steps to Export to the USA From India Through Dubai, UAE

At COFTT, we have noticed a surge in calls from Indian manufacturers who export directly to the United States. Many of them are struggling with heavy tariffs recently applied by the US on Indian products. Industries like textiles and garments, jewelry, metals, chemicals, steel, and aluminium are among the hardest hit.

The good news is that there is a legal and practical solution. You can set up in Dubai and use the UAE as your export base to the USA. In this article, we will explain how this works, the exact steps involved, and why Dubai gives you a huge opportunity not only for the US market but also for the Middle East and beyond.

The Rule You Must Know

To benefit from Dubai, you cannot simply ship goods from India to the UAE and then forward them to the USA. If you do that, the origin of the goods is still India, and the same US tariff will apply.

For your product to be treated as UAE origin, you must actually carry out manufacturing or assembly work in Dubai. This process is called substantial transformation. In simple terms, the product you send to Dubai must be processed or changed in a way that makes it different from its original form. Only then can Dubai issue a Certificate of Origin that says the product is made in the UAE.

What Counts as UAE Origin

So what kind of work needs to be done in Dubai? It depends on your industry, but here are some clear examples:

- In garments, cutting, sewing, or stitching fabric into a finished shirt or dress.
- In jewelry, setting stones, polishing, or creating a finished piece.
- In engineering goods, machining or assembling components into a new product.
- In chemicals, blending or formulating raw materials into a new compound.

Simple repacking, relabeling, or changing the box is not enough. The work must clearly change the nature or use of the product.

Certificate of Origin in Dubai

The Certificate of Origin (CoO) is an official document issued by Dubai Chambers that proves your goods are of UAE origin. Without this certificate, the US will continue to treat your shipment as Indian goods.

The process is straightforward:

- Apply online with Dubai Chambers.
- Submit documents like your trade license, invoice, packing list, and shipment details.
- Once verified, you get the Certificate of Origin, usually within the same day.

Remember, the Chamber will only issue a UAE Certificate of Origin if your Dubai operations actually qualify as manufacturing or assembly.

Free Zone or Mainland – Where to Set Up

You have two main options when setting up in Dubai:

Free Zone

1. Best for import, manufacturing, and re-export.
2. Offers 100 percent foreign ownership.
3. Qualifies for 0 percent corporate tax on eligible activities when conditions are met.
4. Easy customs clearance and export facilities.

Mainland

1. Suitable if you also want to sell products directly inside the UAE.
2. Allows contracts with local distributors and government bodies.
3. Subject to standard corporate tax rules (generally 9 percent).

For most Indian exporters targeting the US market, a Free Zone factory or assembly unit is usually the faster and more cost-efficient choice.

Points to Keep in Mind Before Exporting

Manufacturing Process

Plan your production steps in Dubai. The work should clearly show value addition and transformation of the product.

Correct HS Code

After the Dubai processing, your product may fall under a new customs HS code. This strengthens your case for UAE origin.

Proper Documentation

Keep your commercial invoice, packing list, customs import records, and production logs. These will support your Certificate of Origin application.

Country of Origin Marking

Label your product as “Made in UAE” only if it meets the rules. US customs is strict, and accuracy is very important.

Value Addition

While the US focuses on transformation, many businesses aim for at least 35–40 percent local value addition in Dubai to make the claim stronger.

Export to USA from India Through Dubai, Step-by-Step Guide

Step 1: Choose your setup

Decide if you need a Free Zone or Mainland company. Register your business with the right activities such as manufacturing, assembly, or trading.

Step 2: Secure your location

Lease a warehouse, factory unit, or assembly space depending on the scale of your operation.

Step 3: Import components or semi-finished goods from India

Bring your materials into Dubai through customs under your company’s importer code.

Step 4: Carry out processing in Dubai

Do the actual work that changes the product. Keep clear records, bills of materials, and quality control reports.

Step 5: Apply for Certificate of Origin

Submit your documents to Dubai Chambers. Once approved, you will receive the UAE Certificate of Origin.

Step 6: Export to the USA

With the UAE Certificate of Origin, ship your goods to the US as UAE-origin products. This allows you to benefit from lower US tariffs on UAE-made goods.

Step 7: Manage tax and compliance

If you are in a Free Zone and meet the conditions, you can enjoy zero percent corporate tax. Mainland companies apply the standard UAE tax rules.

Why Dubai is the Best Choice

Setting up in Dubai not only helps you reduce tariffs when exporting to the USA, it also opens doors to the Middle East, Africa, and Europe. You get:

1. World-class logistics with Jebel Ali Port and Dubai International Airport.
2. Strong banking and trade infrastructure.
3. A tax-friendly environment with incentives for manufacturers.
4. Access to regional buyers beyond the US market.

How COFTT Can Help

At COFTT, we guide Indian manufacturers step by step. We help you set up the right company, secure your factory or warehouse, handle customs registration, and make sure your process qualifies for a UAE Certificate of Origin. We also assist with product compliance, bank accounts, and tax planning so that you can focus on production and sales.

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If you are an Indian manufacturer in garments, jewelry, metals, chemicals, carpets or engineering goods and you want a safe and legal way to continue selling in the USA, Dubai is your best option. COFTT will help you set up quickly and confidently.