With reference to the circular sent earlier under the subject “Changes to UAE customs clearance threshold”, dated 3rd January 2023, 

kindly be informed that exemption of consignments with value not exceeding AED 300/ (USD 81)- has been suspended, 

and that it has been decided to re-establish the previous threshold for exemption of parcels/shipments of AED 1,000 until further notice.
[ Effective from March 3rd, 2023 till further notice ]

So now, same as last year, VAT is applicable to all shipments on their CIF value, 

but Duty is applicable only to shipments with value over AED 1000 (USD 270).