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Importing Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes from United Arab Emirates into Australia (2026)

Importing HS Chapter 27 mineral fuels from the UAE under AUAECEPA preferential rates requires a valid UAE Chamber of Commerce Certificate of Origin, but importers must also hold a DCCEEW Fuel Import Licence and confirm fuel specifications meet Australian standards (e.g. 10ppm sulphur limit for diesel) before shipment arrives.

✓ FTA Active: AUAECEPAHS Chapter 27

Free Trade Agreement

Australia-UAE Comprehensive Economic Partnership Agreement

Chapter 27 goods originating in United Arab Emirates may qualify for preferential duty rates under AUAECEPA. Goods must meet the rules of origin and be accompanied by a valid certificate of origin.

View AUAECEPA rates and requirements →

Compliance requirements

  • Obtain a UAE Chamber of Commerce Certificate of Origin before shipment to claim AUAECEPA preferential tariff rates.
  • Secure a DCCEEW Fuel Import Licence prior to importation — civil penalties apply for non-compliance.
  • Verify UAE-origin fuel meets Australian Fuel Quality Standards Act 2000 specifications to avoid port rejection.
  • Excise-equivalent customs duty applies to most fuel imports under the Customs Tariff Act 1995 — rates are indexed biannually and Motor Vehicle Emissions Standards (MVES) from 2025 may affect fuel spec compliance for petrol and diesel
  • Fuel quality standards are mandated under the Fuel Quality Standards Act 2000 administered by DCCEEW — importers must ensure product meets Australian specifications (e.g. sulphur limits 10ppm for diesel) or face rejection and penalties
  • A Fuel Import Licence issued by the Department of Climate Change, Energy, the Environment and Water (DCCEEW) is mandatory before importing liquid petroleum products — operating without one carries significant civil penalties
  • Excise duty credits under the Fuel Tax Act 2006 (fuel tax credits scheme) are available for off-road and eligible business use, but claims require meticulous usage records — ATO audits in this space are active
  • Anti-dumping measures have historically been applied to certain petroleum products and coke from specific origins — importers should check the ABF Anti-Dumping Commission register before finalising supply contracts
  • A valid Certificate of Origin issued by an authorised UAE body (such as a UAE Chamber of Commerce) is required to claim preferential tariff rates under the AUAECEPA
  • Anti-dumping and countervailing measures may apply to certain aluminium extrusions and steel products originating from or transshipped through the UAE, requiring careful tariff classification and origin verification
  • Electrical and electronic goods must meet ACMA regulatory compliance labelling requirements and relevant Australian Communications and Media Authority standards before import
  • Perfumes, cosmetics and personal care products (HS Chapter 33) must comply with Australian Industrial Chemicals Introduction Scheme (AICIS) registration requirements and carry accurate ingredient labelling in English

Key documents required

  • commercial invoice with product specification, country of origin and HS code
  • certificate of quality or product analysis (confirming compliance with Fuel Quality Standards Act specifications)
  • bill of lading or sea waybill (bulk liquid or LPG shipments typically arrive by tanker)
  • Fuel Import Licence (issued by DCCEEW, must be held prior to importation)
  • certificate of origin (required to claim preferential FTA duty or excise-equivalent rates where applicable)

Import tip

Secure your Fuel Import Licence well before the vessel sails — DCCEEW processing times can exceed several weeks, and ABF will not release a fuel cargo without sight of a valid licence, meaning demurrage costs on a tanker can rapidly dwarf any savings on the cargo itself.

Calculate the total landed cost for Chapter 27 goods from United Arab Emirates — duty, GST, IPC, and biosecurity included.

Other product categories imported from United Arab Emirates