Before entering into the discussion of importing shoes from Dubai, it is better to give a brief explanation about trade with Dubai, the situation of the UAE market and the benefits of importing from this country. Dubai is one of the big cities with high financial power in the United Arab Emirates in the Persian Gulf, which is located in the southern part of Iran. Currently, it is considered one of the international commercial and glamorous cities. In the recent past, the economy of this country relied only on oil resources, but in the last few years, significant changes and improvements have taken place in this country, and it is considered one of the tourist countries, and the tourism industry in this country is a growing trend. and this has led to the expansion of exports from this country to neighboring countries. For this reason, importing from Dubai is considered one of the most popular options. Iranian businessmen also show a strong desire to import shoes and other goods from Dubai. Shoe imports from Dubai are also very diverse, here we mention a few: Sneakers that include Airmax, Asics, Reebok, Nike zoom, Columbus, Adidas gsg, college or university shoes (Clarks), formal shoes (ecco), ankle boots (mango), men's shoes, children's shoes and Heels, women's shoes, sandals, fashion shoes, sports shoes, wooden shoes, safety shoes, medical shoes and decorative accessories for shoes, shoelaces, etc. Even shoe molds, uppers and repair materials, wax, which are used by manufacturers for the production and repair of shoes, are imported into the country.