Customer Guide

Version 3.03

Prepared by: Client Management Department - Business Process Department

Contents
1. Introduction.............................................................................................6
2. Rules, Regulations and laws.....................................................................6
3. Client Registration....................................................................................6
3.1. License Types and Issuing Authority.......................................................6
3.2. Business Types......................................................................................6
3.3. Business Registration ...........................................................................7
3.4. Issuance of Representative ID card........................................................7
3.5. Business Association.............................................................................7
3.6. Client Accreditation Program (CAP).......................................................8
4. Customs Broker........................................................................................9
5. Private Customs Warehouse......................................................................9
6. Public Customs Ware house....................................................................10
7. Customs Duty.........................................................................................11
7.1. Collection of Customs Duty..................................................................11
7.2. Customs Tariff......................................................................................12
8. Customs Valuation...................................................................................12
9. Suspension of Duty Payment..................................................................12
10. Customs Service Charges......................................................................13
11. Restricted and Prohibited goods...........................................................13
12. Payment of Duty/Deposit and Fees.......................................................13
12.1. Method of Payments..........................................................................13
12.2. Credit Account...................................................................................13
12.3. Standing Guarantee Account..............................................................13
12.4. Debit Account....................................................................................14
12.5. E-Payment.........................................................................................14
13. Duty Exemptions...................................................................................14
13.1. Diplomatic goods...............................................................................14
13.2. Military Goods....................................................................................14
13.3. Personal Effects and Household Items...............................................14
13.4. Passenger Goods...............................................................................15
13.5. Philanthropic and Charitable Goods...................................................16
13.6. Commodities used by People with Special Needs...............................16
13.7. Returned Goods.................................................................................17
13.8. Industrial Exemption..........................................................................18
14. Free Trade Agreements (FTAs)..............................................................18
14.1. Greater Arab Free Trade Agreement (GAFTA).....................................18
14.2. FTA Between Republic of Singapore and GCC Member States............19
14.3. FTA between GCC and EFTA States....................................................19
15. Customs Declaration.............................................................................19
15.1. Submission Channels for Customs Declaration.....................................19

Customer Guide 3
15.2. Dubai Trade........................................................................................20
15.3. Business to Government (B2G)...........................................................20
15.4. Customs Bureau Services...................................................................20
15.5. Online Declaration Process..................................................................21
15.6. Pre Arrival Clearance...........................................................................21
15.7. Documents Submission.......................................................................21
15.8. e-Archival of Customs Declarations......................................................22
15.9. Customs Procedures and Types of Declarations..................................22
15.10. Importation.......................................................................................22
15.10.1. Import to Local from Rest of World (ROW)......................................23
15.10.2. Import to Local from FZ.................................................................23
15.10.3. Import to Local from CW................................................................24
15.10.4. Import to Local from GCC (Statistical Import)..................................24
15.10.5. Import for Re Export to Local from ROW.........................................24
15.10.6. Import for Re-export to Local from FZ.............................................25
15.10.7. Import for Re-export to Local from CW............................................25
15.10.8. Import to CW from ROW................................................................26
15.10.9. Import to CW from FZ....................................................................26
15.10.10. Import to CW from Local (after Temporary Admission)...................26
15.10.11. Import after Temporary Admission................................................26
15.11. Exportation.......................................................................................27
15.11.1. Export from Local to ROW..............................................................27
15.11.2. Export from Local to Dubai FZ........................................................27
15.11.3. Export from Local to GCC (statistical export)....................................28
15.11.4. Export from CW to ROW.................................................................28
15.11.5. Export from CW to FZ....................................................................28
15.11.6. Re Export to ROW (after import for re- export).................................28
15.11.7. Re Export to FZ (after Import for Re Export).....................................29
15.11.8. Return to ROW after Temporary Admission.....................................29
15.11.9. Temporary Export from Local to ROW.............................................29
15.11.10. Temporary Export from Local to FZ...............................................29
15.12. Transit ............................................................................................30
15.12.1. Transit (ROW to ROW)...................................................................30
15.12.2. FZ Transit In..................................................................................30
15.12.3. FZ Transit Out...............................................................................31
15.12.4. FZ Transit In from GCC and other Emirates FZ and GCC Local Market31
15.12.5. FZ Transit between Dubai based FZ...............................................31
15.13. Temporary Admission.......................................................................32
15.13.1. Temporary Admission from ROW to Local.......................................32
15.13.2. Temporary Admission from FZ to Local...........................................32
15.13.3. Temporary Admission from CW to Local..........................................33
15.14. Transfer of Goods.............................................................................33
15.14.1. Transfer of Cargo by Dubai based CW.............................................33

4 Customer Guide
15.14.2. Transfer within a FZ.......................................................................33
15.15. Cargo Transfer..................................................................................33
15.15.1. Cargo Transfer from CTO to CH (Same Location).............................34
15.15.2. Cargo Transfer from CTO to CH (Different Locations) ......................34
15.15.3. Cargo Transfer from CH to CH (Same Location)..............................34
15.15.4. Cargo Transfer from CH to CH (Different Locations).........................34
15.16. Virtual Corridor..................................................................................34
15.17. ATA Carnet.......................................................................................35
15.17.1. Import and Export Procedures under ATA Carnet.............................35
15.18. Submission of Manifest.....................................................................36
15.19. e-Freight Between Airports...............................................................36
15.20. Electronic Airway Bill........................................................................36
15.21. Transshipment Cargo........................................................................37
15.22. Courier Declaration...........................................................................37
16. Submission of Claim for Refund.............................................................37
16.1. Settlement of Declaration (Non-Remittance) on Direct Export from FZ of
same Customs Office...................................................................................37
17. Automated Transfer of Customs Duty–ATCD...........................................38
18. Post Clearance Audit..............................................................................39
19. Retention of Documents.........................................................................39
20. Customs Audit.......................................................................................39
21. Protection of Intellectual Property Rights (IPR)........................................39
22. Landing Certificates...............................................................................40
23. Vehicle Clearance Certificates (VCC).......................................................40
24. Statistical Reports..................................................................................40
25. Storing of Passenger Goods in the Airport...............................................40
26. Sale of Goods by Public Auction.............................................................40
27. Appendix A - Customs Declaration Fees.................................................41
28. Appendix B - Other Customs Services’ Fee.............................................42
29. Appendix C - Fines and Penalties...........................................................45
29.1 Appendix D - Prices of Customs Printed Forms and Documents............46
30. Appendix E - Rates of Tobacco and Manufactured Tobacco Substitutes...47
31. Appendix F - License Issuing Authorities in Dubai...................................48
32. Appendix G - License Issuing Authorities in other Emirates......................48
33. Appendix H - License Issuing Authorities in GCC States...........................49
34. Appendix I - Restricting Authorities.........................................................49
35. Appendix J - Documents Submittal........................................................50

Customer Guide 5
1. Introduction
Dubai Customs is very keen on facilitating their clients by simplifying the
Customs Processes and Procedures in compliance with the regulatory
requirements and national interests. It recognizes the legitimate business
community and renders the privileged services to them according to their
level of compliance with the Customs Law and Regulations.

Dubai Customs exercises its responsibilities to:

- Protect the society and Nation from potential threats
- Collect Duty and Fees in accordance with the Law
- Safeguard the Border for secure movements of cargo between the countries
- Discharge the various agency functions and to enforce various prohibitions
and restrictions on imports and exports under Customs Act and other
allied enactments
- Prevent smuggling including interdiction of narcotics drug trafficking and
international passenger processing

2. Rules, Regulations and laws

Dubai Customs operate under the Common Customs Law of the GCC States
and other National/ Federal Rules and Regulations in line with the provision
of the International Agreements relating to the Customs.

Please visit Dubai Customs website www.dubaicustoms.ae for GCC Customs

Law, Customs Policies and Customs Notice.

3. Client Registration
Any business licensed by a competent Authority in the UAE or in the GCC
States may register their business with Dubai Customs using the online
services through Dubai Trade Portal www.dubaitrade.ae to avail the various
services of Dubai Customs. While registering, the client needs to specify the
type of business that they operate which must be matching with the activities
of the license.

3.1. License Types and Issuing Authority

The types of Licenses are classified into Commercial, Industrial,
Professional, Intelaq, Free Zone and Government Notification.

**See Appendix-F for the Types of Licenses and Issuing Authorities

3.2. Business Types

- Trading (Importer/Exporter)

6 Customer Guide
- Non-Trading (Professional, Service, Government , Charity etc.)
- Customs Brokers
- Shipping/ Air Line
- Clearing and Forwarding
- Free Zone
- Customs Warehouses ( Private and Public)
- Courier
- Cargo Handlers

3.3. Business Registration

The business registration process can be completed online through an open
service of “New Registration” available in “Dubai Trade Portal”. The client
needs to provide Dubai Customs with the details of valid license, business
address, activities, facilities, users, business group etc., along with the
required documents. The Business Type shall be determined in accordance
with activities of the license. Upon completion of the registration process,
Dubai Customs provides the client with a unique identification code which is
known as “Business code”. The validity of this Business code is associated
with the validity of the License. Clients can request for the renewal of the
business code only after the renewal of the License from the competent
licensing authority.

Documents required for Business Registration:

- Copy of valid Trade License.
- Undertaking Letter (applicable to professional companies only)
- Passport copy of Authorized Person(Applicable to New Registration only).

3.4. Issuance of Representative ID card

The business representatives shall be required to hold a Customs
Representative ID while representing the business to customs. The card may
be obtained by applying on line through Dubai Trade. The cards are issued,
amended and renewed against payment of prescribed fees.

3.5. Business Association

Dubai Customs enables the Importers/Exporters, Warehouse and Free zone
Licensees to authorize a Customs Broker electronically. They can associate
a Customs Broker Code to their profile permitting the Customs Broker to
process transactions with Dubai Customs on their behalf. The authorizing
parties can decide the Declaration Types which can be submitted by their
authorized Customs Broker for Customs Clearance and fix the validity period
of authorization with the option to use their Credit Facility for payment of

Customer Guide 7
Duty, Deposit and other Customs Charges by the brokers.
**Please visit: www.dubaitrade.ae for more details

3.6. Client Accreditation Program (CAP)

The Client Accreditation Program is a program designed by Dubai Customs
to reward its compliant clients with higher level of services and incentives to
encourage the voluntary compliance with Customs laws and regulations.
Clients shall complete the application and the self-assessment using the online
services through Dubai Customs Portal “www.dubaicustoms.ae” which will be
reviewed by Dubai Customs to check eligibility and to grant accreditation.

Eligibility Criteria
- The client must be registered with Dubai Customs as an Importer/Export
or a Free Zone company or a Customs Broker.
- A good Track Record of compliance with Customs Laws and Regulations.
- High volume of trade
- Client to have quality controls and proper administrative and financial
management systems.

Incentives and Benefits

- Credit Facilities
- Reduced Customs Intervention for Customs Declaration Clearances.
- Account manager

Enrollment and Approval

Submit an application in prescribed form accompanied by the required
documents and duly filled self-assessment form

Validity Period
The validity of a client’s accreditation shall generally be granted for a period of
one year.

AEO Program
Dubai Customs is in the process of launching Authorized Economic Operator
(AEO) program. This program shall accommodate all the economic operators
partnering in the supply chain with the activities of Cargo Terminal Operators,
Cargo Handlers, Customs Brokers, Warehouses, Free Zones and all Importers
and Exporters. The implementation of this program will increase mutual
recognition, build trust and scale ties with customs administrations and
authorities in the region and the world, which is to be achieved via the Mutual
Recognition Agreements (MRAs), as well as increasing voluntary compliance in
global trade.

8 Customer Guide
Further notification shall be issued with updated information about the
implementation plan of AEO program in DC.

** Please contact Dubai Customs AEO Unit for more information.

4. Customs Broker
Any legal person can apply to Dubai Customs for a license of a Customs
Broker to engaged in the preparation of the Customs Declarations, signing
and submitting them to the Customs Office for completing the Customs
Procedures and Customs Clearance for the others› account. Please refer
to the Customs Policy No. 17 of 2008 for the eligibility conditions to obtain a
Customs Broker License

A licensed Broker may request to Customs to provide license to his

representative to act on behalf of him. The Customs Administration may issue a
license to the customs broker representative in accordance with the conditions
laid down in the Customs Policy.

A Customs Broker shall be responsible mainly for:

- All transactions that he deals with Customs in terms of the Customs
Procedures of Importation, Exportation, Transit and all other Customs
related activities.
- The accuracy of the details contained in the Goods Declaration.
- The offences and crimes of smuggling committed by him or the persons
authorized by him.
- Maintaining a register wherein a summary of the Customs Transactions
completed for the account of others must be recorded. This register shall
contain the amount of duties paid to the customs office, the fees paid to the
broker and any other expenses relating to the customs transactions. The
Customs shall have the right to access to these registers without objection
by the broker.

**For more details please refer to the Customs Policy Number 7- of 2008

5. Private Customs Warehouse

Private Customs Warehouse is a place or a building managed by a licensed
operator where only the goods owned by him can be deposited under the
Customs Control. The Customs Duties on such goods are suspended in
accordance with the provisions of Customs Policy.

A registered Importer can apply for a Private Customs Warehouse License

Customer Guide 9
to the Tariff and Origin Department of Dubai Custom along with a Bank
Guarantee not less than an amount of AED 50,000. The guarantee amount
is determined on the basis of the value of the goods to be deposited in the
warehouse and their applicable Duty amounts and other fees.

The period for storage of the goods in the Private Customs Warehouse shall
be two years from the date of lodgment of Customs Declaration which may be
extended for another one year subject to the approval from Dubai Customs. Any
movement of goods into and out of Private Customs Warehouses shall be against
the clearance of subsequent Declaration. Prior to the expiry of the storage period,
the goods must be either taken out for local use or for exportation.

The Private Customs Warehouse owner shall be responsible to maintain all

records of Customs Declarations and the goods deposited in the warehouse

** Please Refer to the Customs Policies 24 and 27 of 2009 for more details.

6. Public Customs Ware house

Public Customs Warehouse is a place or a building fenced with a single main
entrance and managed by a licensed operator under Customs Control. A
registered investing body, such as Department, Organization, any natural
person or a corporate body can apply for the license of Public Customs
Warehouse to the licensing department of Tariff and Origin in Dubai Customs
along with a Bank Guarantee not less than an amount of AED 1.50 million.
The guarantee amount is determined on the basis of the value of the goods to
be deposited in the warehouse and their applicable Duty amounts and other
fees. The applicant must meet the conditions laid down in the Dubai Customs
Policy. The Public Customs Warehouse Operator shall be responsible to
Customs Administration on all the goods that are placed in the warehouse.
The Customs Duties on such goods are suspended in accordance with the
terms and conditions of Dubai Customs Policy.

This facility allows the importers who do not own a warehouse, to import and
store the goods with deferred payment of duty until the goods are taken out
either for local consumption or for exportation.

Any movements of goods into and out of warehouse shall be made against
the Customs Declarations. The Customs Clearance shall be regarded as an
approval for depositing the goods in the Customs Public Warehouse.

The period of depositing the goods in the Public Customs Warehouse shall
be two years from the date of lodgment of Customs Declaration which may
be extended for an additional of one year subject to the approval from Dubai
10 Customer Guide
Customs. The goods must be taken out or exported prior to expiring the
storage period.

All the records of Customs Declarations and the goods deposited in the Public
Customs Warehouse shall be maintained and accessible to Dubai Customs.

**Please refer to Dubai Customs Policy no. 29 of 2009 for more details.

7. Customs Duty
Customs Duty and other applicable Fees shall be levied on the goods imported
into the country as specified in the customs tariff excluding those exempted
under the provisions of GCC Customs Law or under the Unified Economic
Agreement of the GCC Arab states or any other international agreement within
the framework of the Council.

The Duty rate of the Customs Tariff on imported goods are fixed either on ad-
valorem or specific terms or the both.

Ad - Valorem Duty
Ad valorem Duty is calculated on a percentage of the CIF value of the goods.

Specific Duty
A specific Duty is a tariff rate levied on imports, defined in terms of a specific
amount per unit, gross or net weight, volume, length or number of items. In
other words, a sum of duty is charged for a quantitative description of the goods
where the customs value of the good does not need to be determined since the
duty is not based on the value of the good. Tariff Rates
The Customs Duty on foreign goods and commodities originated and imported
from non-GCC countries are as follow:
- The common customs tariff of the GCC Customs Union shall be %5 on
CIF value of all foreign goods imported from outside of the Customs
union.
- Ad valorem or specific Customs Duties «Taxes» imposed on tobacco and
products thereof shall be %100. The duty is collected either on the value
or on the quantity/ weight whichever is higher. (Ref: Customs Notice No.9
of 2002)
- Duty on alcoholic products are levied %50
**For duty rates on tobacco see the Appendix- E

7.1. Collection of Customs Duty

Customs duties are collected at the first customs point of entry of the GCC
States. If the goods arrive in Dubai Ports as the first point of entry and move

Customer Guide 11
to a GCC state as the final destination, all customs procedures i.e. lodgment
of the Customs Declaration, inspection of the goods, collection of customs
duties, shall be conducted at the first customs point. In case the duty paid
goods are being transported to a GCC state, then customer can avail the
service of Automated Transfer of Customs Duty(ATCD) Process which is also
known as ‘Makasa’ process, in order to avoid duplication of duty payment at
the destination customs office of a GCC state.

**For more details please refer to section of ATCD in this Document

7.2. Customs Tariff

In general Customs Tariff refers to «Import Duties» levied at the time the
goods are imported. The Tariff rates are determined based on the Goods
Classification. The goods are classified into various categories in accordance
with Unified Customs Tariff Schedule of the GCC Customs Union.

8. Customs Valuation
Customs valuation is a customs procedure applied to determine the customs
value of imported goods. If the rate of duty is ad valorem, the customs value is
essential to determine the duty to be paid on an imported good. If the declared
value of the goods on which the customs has a reason to doubt the truth or
accuracy , the customs may ask the importer to provide further explanation,
including documents or other evidences supporting the declared value as
a proof for the amounts actually paid or payable for the imported goods or
adjusted in accordance with the provisions of Article 7 of GATT - 1994 of WTO.

**Please refer to the Customs Policies DCP7, DCP9, DCP10, DCP12 of 2006
and DCP18, DCP19 of 2008 for more information

9. Suspension of Duty Payment

The goods could be released and moved from one place to another in the
country by suspending payment of Customs Duty. Customs may require
deposit or guarantee equivalent to the Customs Duty, where they deem it
necessary. Deposit or Guarantee shall be released upon the submission of
proof of Entry/Exit. Customs Duty will be suspended when the goods are:
1. In Transit
2. Deposited with Customs warehouses
3. Admitted into Free zones and Duty-Free Shops
4. Under Temporary Admission
5. Imported for Re-Exportation

12 Customer Guide
10. Customs Service Charges
Customs levy a processing charge for most of the transactions. Refer to the
Appendix- A for the Customs Fee Structure against each service.

An Innovation Fee of AED 10 shall be collected on every transaction and

service of Customs, with a fee of more than AED 50.

11. Restricted and Prohibited goods

There are certain goods that cannot be imported, exported or transited or that
require permits from the competent authority. The restrictions and prohibitions
of goods are determined in accordance with GCC Customs Tariff Codes. The
classified Goods under those Customs tariff codes will require a permit while
submitting the online Customs Declarations.

**Please see the Appendix-I for permitting authorities and the goods categories
for permit requirement.

12. Payment of Duty/Deposit and Fees

Payment of Customs duty/Deposit and fees against the Declarations can be
settled through one of the following Payment methods.

12.1. Method of Payments

- Credit Account
- Standing Guarantee
- Debit Account
- e-Payment
- Cash (applicable to Bureau Service only)
- Cheque (applicable to Bureau Service only)

12.2. Credit Account

Dubai Customs provides the clients with the facility of credit account for the
payment of Customs Duty and fees. This facility is provided against bank
guarantee or cash deposit as collateral. The minimum amount of guarantee
required to open a credit account is AED 10,000. The credit account can be
maintained with sufficient balance by either settling the outstanding amount or
by replenishing the bank account allotted by Customs. For the procedures to
open a credit account please visit: www.dubaitrade.ae

12.3. Standing Guarantee Account

The Standing Guarantee Account is another facility provided against a bank
guarantee as collateral or Cash Deposit. The minimum amount of guarantee

Customer Guide 13
required to open a Standing Guarantee Account is AED 25,000. This facility
can be used in place of security deposits for a specific period of time on all
applicable declarations.

12.4. Debit Account

Debit Account Facility allows customer to keep an amount with Dubai Customs
against which Customs provides a Debit Account Number which can be used
while transacting with Dubai Customs for payments of applicable Customs Duty
and Fees of the Customs Declaration. The deposit limit of the Debit Account
with Dubai Customs can be decided by Customer. The balance of account
can be topped up by the customer either by paying at the cashier of Dubai
Customs or at the Bank in which a special Customs Bank Account Number
is allotted to a Customer.

12.5. E-Payment
Clients can pay customs duties and other charges through the electronic
payment methods of Credit Card and Debit cards

**For more information visit: http://www.dubai.ae/en.portal.

13. Duty Exemptions

According to Articles 106-98 of Common Customs Law of the GCC states
the following goods fall under exempted categories from Customs Duty and
Taxes. In addition to those items specified below, there are commodity based
tariff exemption.

13.1. Diplomatic goods

The goods imported by International Organisations, Diplomatic Corps and
Consulates or their members whom the UAE government has accredited are
exempted from payment of Duty. To qualify for duty exemption, please follow
the conditions laid down in Dubai Customs Policy No.16.
Visit: www.dubaicustoms.ae

13.2. Military Goods

The imports of arms, ammunitions, military equipment, means of transport
and their parts for all sectors of Military Forces and Internal Security Forces
are exempted from Duty and Taxes provided that a request letter from the
competent authority is produced.

13.3 Personal Effects and Household Items

Individuals can bring their personal effects and used household items into the

14 Customer Guide
country on duty exemption. In order to qualify for the duty exemption, they
need to meet with the following requirements.
- In the case of Nationals, Payment of Customs Duty shall be exempted
upon their final return to UAE after shifting their residence from abroad.
- In the case of foreigners, they should be coming to UAE for the first time
for residence.
- Goods must be in used condition
- Quantity must be within the limit of furnishing a house
- Owner of Declaration and Goods must be the same as given in the documents
- A document listing all items must be presented
- Proof of Residence abroad must be presented
- Foreigners must present the Proof of work and residence permits
- New goods shall not be considered for duty exemption and applicable
duty shall be collected.

** For more details, please refer to Customs Policy No 8.

13.4. Passenger Goods

The passengers are eligible to get duty exemption on the goods accompanied,
provided that they meet the following conditions:
- The value of gift items must not exceed AED 3000
- Number of Cigarettes must not exceed 400
- Cigars must not exceed 50
- Minced or pressed or mild tasting tobacco not exceeding 500 grams.
- Alcoholic beverages must not exceed 4 litters.
- Beers must not exceed 2 cartons of 24 cans with the volume not more
than 355 ml each.
- The goods carried by Passengers must be their own personal belongings.
- Electronic goods and home appliances are in an agreeable quantity.

Personal Effects accompanying a passenger as specified in the Article2- of

Customs Policy 12- , shall be exempted from Duty provided that;
- Items carried are not in commercial quantity
- Passenger is not a frequent reporter to Customs Office
- The age of the passenger who carries cigarettes and alcohol beverages
should not be less than 18 yrs.
- All items accompanying a passenger shall comply with the prohibition and
restriction law and procedures.

Customs tariff shall be applicable to the quantity in commercial nature. In the

event of failure to pay the Duty and fees, customs shall impound excess
quantity for a period of 30 days which can be extended upon the request
of the passenger maximum up to 60 days subject to approval from Head of

Customer Guide 15
Customs Office. Impounded items shall be transferred for auction upon the
expiry of the impoundment period. Declaration procedure shall be applicable
to such goods for Customs clearance.

**For more passenger travel information and declaration procedures refer to

Customs Policy No 12 and Travelers Guide on www.dubaicustoms.ae

13.5. Philanthropic and Charitable Goods

Charity and Philanthropic organizations can claim for Duty exemption on their
Imports related to their services in the fields of humane, social, educational,
scientific or religious fields or any other charitable purposes without an
intention of making profit out of them. The nature of imports of charities must
be in accordance with their permitted activities and the volume & quantity of
imports must be proportional to the actual needs of their activities. A request
approved by the competent authority must be produced to Customs. All
Imports should be in the name of the Charity.

13.6. Commodities used by People with Special Needs

Claim for exemption from Custom Duty shall be accepted from the entities
of authorised government bodies, licensed Associations of Special Needs
Care and holders of Disabled Identity Cards from GCC citizens, for importing
materials and equipment for their own use. Duty exemption may be claimed
on the following goods:
HS Code HS Code Description
87032180 Vehicles specially designed for the crippled, driven by hands
87032280 Vehicles specially designed for the crippled, driven by hands
87032380 Vehicles specially designed for the crippled, driven by hands
87032470 Vehicles specially designed for the crippled, driven by hands
87120020 Cycles for the disabled
90211060 Crutches, other than walking sticks of heading 66.02
90214000 Hearing aids, excluding parts
90219020 Electronic appliances for the blind
The vehicles exempted from the payment of Customs Duty and imported
solely for this purpose should not be disposed within the period of 3 years.
In case of any disposal prior to completing three years from the date of
importation is required, applicable Customs Duty on the value assessed by
Customs as per the vehicle condition shall be levied.

16 Customer Guide
13.7. Returned Goods
Duty exemption can be claimed on returned goods where previously exported
goods to ROW are returning backend they meet the following criteria.

For Returned goods of National Origin:

- The goods must be returned within 3 years from the date of exportation.
- The returned goods must be the same goods which have been exported
under a cleared Export declaration with the proof of their origin,
specifications and distinguished Marks & Nos.
- Goods must be returned in the same state in which they have been
exported.
- The imported goods must be identifiable against the goods exported and
Export Declaration bearing a reference number.

For Returned Foreign Goods:

- The goods must be returned within one year from the date of Re-
Exportation.
- Applicable Customs Duty on the re- exported goods must have been paid
when goods were originally imported.
- The Duty or Deposit on the goods must not have been refunded at the
time of re-exportation.
- The goods must have been re-exported under a cleared Re- Export
Declaration with the proof of their origin, specification and distinguished
Marks and Nos.
- The goods must be returned in the same statement in which they have
been re-exported.
- The imported goods must be Identifiable against the exported goods and
Export Declaration bearing a reference number.

For Temporarily Exported Goods:

The Goods that have been temporarily exported for finishing or repair shall be
subject to customs duty only on an amount that was added with the goods
value as a result of such finishing or repair. However, the following requirements
shall be met to avoid full duty payment on whole goods:
- The goods must be returned within one year from the date of Re-
Exportation.
- Applicable Customs Duty on the temporarily exported goods must have
been paid when goods were originally imported.
- The Duty or Deposit on the goods must not have been refunded at the
time of temporarily exporting the goods.
- Goods must have been examined prior to exporting under a cleared
Declaration Type of Temporary Export from Local to ROW with the proof of
their origin, specification and distinguished Marks and Nos.

Customer Guide 17
- The purpose of Temporary exportation must be specified on the respective
customs declaration.
- The imported goods must be Identifiable against the exported goods and
Temporary Export Declaration bearing a reference number.

**For more details, refer to Dubai customs policy 1

13.8. Industrial Exemption

The National Industrial License holders can claim Duty exemptions for their
machineries and raw material imported for manufacturing purposes. The
exemption shall be granted subject to approval from Ministry of Economy. If
the Industrial license is issued elsewhere in GCC, the declaration should
be accompanied with “Form B” approved by the competent authority of the
country where the industrial license is issued.

14. Free Trade Agreements (FTAs)

Dubai is a trade friendly economy with reduced trade barriers supporting
investment climate for stable growth of trades and industries. Recognizing the
increasing number of Free Trade Agreements (FTA) in force around the world,
UAE has also signed FTAs with a number of countries to foster free trade
flows , enhance the competitiveness of UAE’s exports in the partner market
and to make UAE as an investment destination .The products originating
from a country under FTA shall benefit from the preferential treatment upon
submission of proof of origin.

Proof of Origin
This is a documentary evidence to certify expressly that the goods to which the
document relates satisfy the origin criteria under a certain FTA which includes
international agreements such as free trade agreements, regional trade
arrangements (GCC), economic partnership agreements, etc. involving two or
more contracting parties which set forth the reciprocal granting of preferential
tariff treatment among the contracting parties

14.1. Greater Arab Free Trade Agreement (GAFTA)

Goods produced in any of the GAFTA member country shall be exempted from
duty in any other member country provided that the shipment is accompanied
by the specific certificate of origin issued by the competent authority of the
producing member country. Refer to Dubai Customs Policy 25 for more details.

GAFTA member countries:

1. Hashemite Kingdome of Jordan
2. Republic of Tunisia

18 Customer Guide
3. Republic of Sudan
4. Republic of Syria
5. Republic of Iraq
6. Republic of Lebanon
7. Republic of Morocco
8. Palestine
9. Republic Libya
10.Republic of Egypt
11.Republic of Yemen
12.Republic of Algeria
13.GCC States

14.2. FTA Between Republic of Singapore and GCC

Member States
Customs Duties on specific goods manufactured in Republic of Singapore been
exempted when they are imported to any of the GCC Member States. Refer to
Policy No.40 issue by Dubai Customs in January, 2015 for more details.

14.3. FTA between GCC and EFTA States

All the products originating in the European Free Trade Association (EFTA)
States except those specified in Annexes of the Agreement as specified in
Customs Policy No. 42 issued in 2015 shall be exempted from Duty when they
are imported directly to any of the GCC states. The products of EFTA origin
shall be accompanied by “Movement Certificate EUR.l” duly issued and
certified by the customs authorities in the country of origin.

EFTA states comprise of:

- Republic of Iceland
- Principality of Liechtenstein
- Kingdom of Norway
- Swiss Confederation.

15. Customs Declaration

For the Customs Clearance of any goods, whether they are exempted from
Customs Duties and Taxes or not, a detailed Customs Declaration must be
submitted to the customs. The Declaration can be submitted by an Importer/
Exporter or his authorized Representative or a Customs Broker. Commercial
clients shall only use the online channel to submit the Customs Declarations.

15.1. Submission Channels for Customs Declaration

Declarations can be submitted to Customs Office through any of the

Customer Guide 19
channels of Dubai Trade, Business to Government (B2G) and Customs
Bureau Services.

15.2. Dubai Trade

Dubai trade is the online portal which hosts the online services of Dubai
Customs, DP World, DMCC and Jebel Ali Free Zone Authority. Dubai customs
hosts its online declaration, client registration and other ancillary services on
Dubai trade.

15.3. Business to Government (B2G)

Clients having high volumes and frequent transactions may opt for this channel.

15.4. Customs Bureau Services

The facility of Bureau Services in Dubai Customs is provided to the Non
Commercial Customers

List of services available in Bureau:

- Submission of New Declarations
- Submission of Request for Declaration Cancellation
- Clearance of Goods on ATA Carnet
- Obtaining Makasa stamps for exports to GCC countries.

Eligible customers for Bureau Services:

- Private Individuals
- Professional Licensees
- Government Entities
- Non-Profit Organizations
- Educational Institutes
- Diplomatic Bodies

Customs Clearance at Hamriya, Creek and Creek Entry:

Clearance of declarations for goods imported, exported or transiting through
these centers is currently cleared at the customs counters of the respective
centers. Only direct deliveries are offered at these centers. Apart from the
declaration clearance, Hamriya and creek issue Launch Manifests for the
Captain of the vessels. For more details of the counter services, contact the
respective centers.

Customs Clearance at Hatta Border:

Clearance of goods arriving from Sultanate of Oman or through Oman or
the goods exported to Oman or through Oman is cleared at Hatta Border.
Currently the Customs Clearance of import is done through the counter

20 Customer Guide
services of Customs Office located at the entry point of Hatta border and no
online Customs Clearance Services are available. However, Statistical Exports
to Oman may be cleared online and Makasa can be obtained from the
designated Customs Offices in Dubai.

Customs Clearance at Post Offices:

Customs may select the postal parcels after Customs Inspection for Customs
Declaration and Payment of Duty and other Charges. The clients will be
directed to the Customs Office at the respective Post Offices in case their
parcels have been identified for Customs Declarations. Currently the online
service for declaration submission for postal cargo is not available and
this service is provided at the counters of Customs Offices located at the
respective post offices.

Customs Clearance at Land Customs Office:

Statistical Export Declarations for the movements of goods to the other GCC
destinations by road can be cleared at this Customs Centre along with the
MAKASA process. Additionally, transporters can obtain the Land Manifest for
the goods moving overland to the other destinations also from this center.

15.5. Online Declaration Process

Authorized user with valid login ID can submit online declarations.
Declaration is cleared automatically within few seconds unless customs
feel the need to intervene and have further verifications. For help on online
submission, please visit: www.dubaitrade.ae
The declarations need to be followed up with submission of documents at
customs counter with the exceptions of those declarations that are exempted
from document submissions. If the finalization of customs clearance
procedures had been completed against a Document Deposit in the absence
of authenticated Invoice and required Documents, they must be produced
within the stipulated time period.

15.6. Pre Arrival Clearance

Customer can complete Customs Clearance of Declaration prior to arrival of
the goods provided that all essential information are available on Declaration.

15.7. Documents Submission

All clients must submit the documents needed for customs clearance to the
designated Customs Office by attaching the customs Declaration according
to the nature of shipment and type of the declaration. Please refer to Dubai
Customs Notice- 7 of 2010 for more details.

Customer Guide 21
Time limit for Documents submission
- The Declarations and the attachments must be submitted to the
designated Customs Office within the period of 14 days from the date of
processing the declaration.
- In case of the documents are being submitted by exceeding the grace
period of 14 days from the date of processing the declaration, a Late Fee
of AED 50 shall be imposed on each day of delayed submission to the
maximum period of 90 days.
- In the event of failure to submit the Documents within the period of 90
days, further administrative actions shall be taken and also a fine and
penalty may be imposed.
- Any claim for refund of duty or deposit shall not be accepted until the
client completes the process of Documents submission as stated above.

For more details about fines and penalties refer to Appendix C

Offices for Documents submission

The Customs Offices for Documents submission are designated in
accordance with the cargo channel and Customs locations.

Refer to the Appendix J –Documents Submittal for more details

15.8. e-Archival of Customs Declarations

Dubai Customs shall keep original copies of Customs Declarations and their
attachments which will be archived in e-Archive System. The clients may
request to retrieve the copies of the Documents after submitting the original
copies to Customs. They can request through the e-Archive system 7/24
to obtain a softcopy of their Customs Declarations and their attachments.
An e-Archive service fee of AED (5) shall be collected when the customs
declarations process is completed.

15.9. Customs Procedures and Types of Declarations

A Declarant must specify the regime type of the Declaration while submitting
for clearance. The following are the regime types in Declarations:
- Import
- Export
- Transit
- Temporary Admission
- Transfer

15.10. Importation
Following Declaration Types are associated with Importation

22 Customer Guide
- Import to Local from ROW (Rest Of World)
- Import to Local from FZ (Free Zone)
- Import to Local from CW(Customs Warehouse)
- Import to Local from GCC (statistical Import)
- Import for Re Export to Local from ROW
- Import for Re Export to Local from FZ
- Import for Re Export to Local from CW
- Import to CW from ROW
- Import to CW from FZ
- Import to CW from Local (after Temporary Admission)
- Import after Temporary Admission

15.10.1. Import to Local from Rest of World (ROW)

This Declaration type deals with the goods imported directly by an Importer
(commercial, Personal or Courier) of UAE or GCC states from the ROW.
Declaration can be submitted through online services by a registered
Mirsal User or by availing the service of an authorized Customs Broker.
Non-Commercial Customers can use the Bureau Services for Declaration
submission from the designated Customs Offices.

Required Documents
- Master Airway Bill/House Airway Bill for Air channel
- Master Bill Of Lading/House Bill Of Lading for Sea Channel
- Commercial Invoice
- Certificate of Origin
- Packing List
- Delivery Order (for Sea)
- Permits wherever applicable.

**Requirements of Documents will vary according to Cargo Channel

15.10.2. Import to Local from FZ

When the goods are imported to local from FZ, the Declaration type of
“Import to Local from Free Zone” needs to be cleared on payment of
applicable duty. Declaration must be submitted by a registered local Importer
or an authorised Customs Broker.

Required Documents
- Delivery Advice
- Invoice
- Packing List
- Permit for Restricted Goods (If any) from competent authority.

Customer Guide 23
15.10.3. Import to Local from CW:
The goods deposited in a Customs warehouse can be taken out to local
market on payment of applicable Customs Duty and taxes. Declaration can be
submitted by the Customs Warehouse Licensee or a registered Importer being
the Owner of the Goods.
Required Documents
- Invoice
- Packing list

15.10.4. Import to Local from GCC (Statistical Import)

Goods can be moved intra-GCC Customs Offices allowing passage of the foreign
goods from one member state to the other. A Statistical Export Declaration must
have been cleared from the exporting GCC country for inward movements of
such goods and a copy of the same must be submitted to the Customs Office
of importing country carrying the “Makhasa Stamp” (set-off mechanism) on
the Declaration in order to avoid the repeated payment of Customs Duty at the
destination Country. The Declaration type “Import to Local from GCC” needs to
be cleared for such transaction.

Required Documents
- Delivery Order (for Sea Channel)
- Master Airway Bill/House Airway Bill for Air channel
- Master Bill Of Lading/House Bill Of Lading for Sea Channel
- Land Manifest/Truck way bill for Land Channel
- Commercial Invoice
- Packing List
- Statistical Export Bill cleared from an exporting country of GCC with the
endorsement of “Makasa Claim Number (MCN)” or “Makasa Stamp” in
the case of duty paid goods are imported.

**Requirements of Documents will vary according to Cargo Channel

15.10.5. Import for Re Export to Local from ROW

Goods can be imported with the intention of re-exporting them as a whole or
partially to another country. A Deposit or Guarantee equivalent to the applicable
tariff amount on the goods shall be secured in lieu of Customs Duty. For this
procedure, the Declaration Type “Import for Re Export to Local from ROW”
needs to be cleared. Currently this declaration is limited to those with a value
higher than AED 20000 except in case of vehicles.

Refer the Customs Policy nos. 34 and 37 issued in 2010 for rules and
regulation of above procedure.

24 Customer Guide
Required Documents
- Master Airway Bill/House Airway Bill for Air Channel
- Master Bill Of Lading/House Bill Of Lading for Sea Channel
- Commercial Invoice
- Certificate of Origin
- Packing List
- Delivery Order

**Requirements of Documents will vary according to Cargo Channel

15.10.6. Import for Re-export to Local from FZ

An Importer in U.A.E can import goods from FZ to Local for the purpose of
Re-Exporting them to Rest of the World (ROW) other than GCC States. The
customs duties levied on goods being imported under such procedure shall
be secured by Standing Bank Guarantee or deposit. The Declaration type for
such transactions is “Import for Re-Export from the FZ”. Declaration must be
submitted by a registered local Importer or an authorised Customs Broker.

Refer the Customs Policy nos. 34 and 37 issued in 2010 for rules and
regulation of above procedure.

Required Documents
- Delivery Advice
- Invoice
- Packing List
- Permit for Restricted Goods (if any) from competent authority.

15.10.7. Import for Re-export to Local from CW

The goods admitted into a Customs Warehouse may be imported to Local
for the purpose of Re-Exporting them to Rest of the World (ROW) other than
GCC States. The customs Duties levied on goods being imported under such
procedure shall be secured by Standing Bank Guarantee or Deposit. The
Declaration type for such transaction is “Import for Re-Export to Local from
CW”. Declaration can be submitted by the Customs Warehouse Licensee or a
registered local Importer being the owner of the goods.

Refer the Customs Policy nos. 34 and 37of 2010 for rules and regulation of
above procedure.

Required Documents
- Invoice
- Packing List

Customer Guide 25
15.10.8. Import to CW from ROW
A licensed customs warehouse owner can import goods into the warehouse on
deferred payment of duty until the goods are taken out for local consumption.
For such procedure, the Declaration type “Import to CW from ROW” must be
cleared. There are two types of Customs Warehouses, namely Private Customs
Warehouse and Public Customs Warehouse.

Required Documents
- Master Airway Bill/House Airway Bill for Air channel
- Master Bill Of Lading/House Bill Of Lading for Sea Channel
- Commercial Invoice
- Certificate of Origin
- Packing List
- Delivery Order (For Sea)
- Permits wherever applicable.

** Requirements of Documents will vary according to Cargo Channel

15.10.9. Import to CW from FZ

Goods can be imported into a Customs Warehouse from a Free Zone located
in Dubai by clearing this Declaration. Declaration must be submitted by a
Customs Warehouse Licensee being the Importer of the goods.

Required Documents
- Delivery Advice
- Invoice
- Packing List
- Permit for Restricted Goods (If any) from the competent authority

15.10.10. Import to CW from Local (after Temporary Admission)

The goods admitted temporarily into local from CW on certain reasons such as
exhibition, repair and return, projects etc. For a specific period of time can be
re-imported to CW within the permitted period.

Required Documents
- Copy of Temporary Admission Bill
- Invoice
- Packing List

15.10.11. Import after Temporary Admission

The status of the goods temporarily admitted shall be terminated upon the

26 Customer Guide
expiry of the permitted period. Goods can be consumed for local use after
paying the applicable Customs Duty and Fees under Import Procedure. All
other rules of Import procedure are applicable to the clearance of the good.

15.11. Exportation
While exporting, the exporters of goods or their Agents must declare them in
detail. Refer to Exportation part in chapter II of GCC Customs Law for more
details. In the case of exporting any restricted goods, the exporter must obtain
required approval from the competent authority and submit to Customs.

Following declarations types are under Export Regime:

- Export from Local to ROW
- Export from Local to Dubai FZ
- Export from Local to GCC (statistical export)
- Export from CW to ROW
- Export from CW to FZ
- Re Export to ROW (after import for re- export)
- Re Export to FZ (after Import for Re Export)
- Return to FZ after Temporary Admission
- Return to ROW after Temporary Admission
- Temporary Export from Local to ROW
- Temporary Export from Local to FZ

15.11.1. Export from Local to ROW

For exportation of local goods to a country of ROW other than a GCC state the
above declaration type is required to be cleared.

Required Documents
- Export Invoice
- Packing List
- Export Permit from a controlling authority (applicable only to restricted exports)

15.11.2. Export from Local to Dubai FZ

This Declaration is for exporting goods from U.A.E local market to a Free Zone
in Dubai. The exporter or his broker can submit this declaration. However,
the receiving Free Zone client must acknowledge the declaration through the
acknowledgement service available on Dubai Trade.

Required Documents
- Export Invoice
- Packing List

Customer Guide 27
15.11.3. Export from Local to GCC (statistical export)
Any foreign goods previously imported to local from ROW can be exported
to another GCC state on statistical Export Declaration. Declarant can avoid
repeated payment of Duty to the Customs Office of destination of GCC state
provided that the statistical export declaration carries MAKAS stamp. Refer to
Makasa Process in this guide for more details.

Required Documents
- Export Invoice
- Packing List
- Copy of Import Declaration (for Makasa Process)

15.11.4. Export from CW to ROW

The goods admitted into a Customs Warehouse may be exported to any of the
countries in ROW. Export Customs procedure can be completed by clearing
the above Declaration Type.

Required Documents
- Export Invoice
- Packing List

15.11.5. Export from CW to FZ

The foreign goods maybe exported from a Customs Warehouse to a Free
Zone in Dubai subject to the applicable export restrictions. The Exporter must
complete the required Customs Procedure to admit the goods into Free zone.

Required Documents
- Export Invoice
- Packing List

15.11.6. Re Export to ROW (after import for re- export)

The foreign goods previously imported on declaration types of Import for Re- export
can be re-exported to ROW other than GCC states by clearing this declaration..
Customs inspection and exit certification shall be required to claim the refund of
security deposit or guarantee paid against the Import for Re-Export Declaration. The
guarantee or deposit can be claimed back only if the imported goods have been
exported within six months from the date of Import for Re-Export Declaration.

Required Documents
- Export Invoice
- Packing List

28 Customer Guide
15.11.7. Re Export to FZ (after Import for Re Export)
The foreign goods previously imported on declaration types of Import for
Re- export can be re-exported to FZ by clearing this Declaration. Customs
inspection and exit certification shall be required to claim the refund of security
deposit or guarantee paid against the Import for Re-Export Declaration.. The
guarantee or deposit can be claimed back only if the imported goods have been
exported within six months from the date of Import for Re-Export Declaration.

Required Documents
- Export Invoice
- Packing List

15.11.8. Return to ROW after Temporary Admission

The goods brought on Temporary Admission must be returned to ROW within
the stipulated time period. In case of any extension is required on permitted
time period, Customs approval must be obtained prior to the expiry of the
time limit.
Refer to Customs Policy 33 for more details

Required Documents
- Export Invoice
- Packing List

15.11.9. Temporary Export from Local to ROW

This declaration can be cleared for the goods to be exported on temporary
basis for the purposes conducting Exhibition, Completing any Projects,
Repairing or Servicing, Processing etc. The Exporter should complete the
Customs inspections prior to exporting and while re-importing the Goods to
local as well.

Required Documents
- Export Invoice
- Packing List

15.11.10. Temporary Export from Local to FZ

This declaration can be cleared for the goods to be exported on temporary
basis from local to Free Zone for the purposes of Repairing or Servicing,
Reconditioning, Processing etc. The Exporter should complete the Customs
inspections prior to exporting and while re-importing the Goods to local as well.

Customer Guide 29
Required Documents
- Export Invoice
- Packing List

15.12. Transit
Goods destined to elsewhere in the rest of the world but landing in Dubai may
be moved to the destination under transit procedure. Normally customs clear
such transit movements against payment of deposits or under guarantees and
may take additional guarantees if necessary. Following Declaration Types are
required to be cleared under Transit Regime for various transit movements.
- Transit (ROW to ROW)
- FZ Transit In
- FZ Transit Out
- FZ Transit In from GCC and other Emirates FZ and GCC Local Market
- FZ Transit between Dubai based FZ

15.12.1. Transit (ROW to ROW)

The goods in-Transit from one country of ROW to another country of ROW
can be transported through Dubai Customs territory under Customs control.
The permitted period of transit is 30 days from the date of clearance of the
transit declaration.
For more details, please refer to Customs Policy No. 35 of 2011

Required Documents
- Copy of Transport Document
- Delivery order

15.12.2. FZ Transit In
The foreign goods originated from any country may be brought into the free
zones without being subject to customs duties or taxes. The owner of the
goods in the Documents shall be a Free Zone Licensee. For such entry of
goods in to Free zone, above Customs Declaration type must be cleared.

However, entry of some goods is forbidden to the free zones in accordance

with the Article 80 of GCC Customs Law

Required Documents
- Master Airway Bill/House Airway Bill for Air channel
- Master Bill Of Lading/House Bill Of Lading for Sea Channel

30 Customer Guide
- Commercial Invoice
- Certificate of Origin
- Packing List
- Delivery Order

15.12.3. FZ Transit Out

Export of goods stored in the free zone to the rest of the world is cleared on this
declaration against deposits which is refunded on production of proof of export.
Even if the goods are exported directly from the free zone without paying any
deposits, the exporter must submit the proof of export failing which customs will
charge a penalty of %10 of the value of goods.

RequiredDocuments
- Delivery Advice
- Export Invoice
- Packing List

15.12.4. FZ Transit In from GCC and other Emirates FZ and

GCC Local Market
The goods from a GCC state or other emirate or local market may be brought
into the free zones without being subject to customs duties or taxes. The owner
of the goods in the Documents shall be a Free Zone Licensee. For such entry of
goods in to Free zone, above Customs Declaration type must be cleared.
However, entry of some goods is forbidden to the free zones in accordance with
the Article 80 of GCC Customs Law

RequiredDocuments
• Master Airway Bill/House Airway Bill for Air channel
• Master Bill Of Lading/House Bill Of Lading for Sea Channel
• Statistical Export Declaration
• Commercial Invoice
• Certificate of Origin
• Packing List
• Delivery Order

15.12.5. FZ Transit between Dubai based FZ

Goods stored and owned by a free zone client in a free zone may be sold to
another client located in different free zone for which the above declaration
needs to be processed. The exporter or his broker can submit the declaration.
However, the declaration needs to be acknowledged by the receiver being the
importer through the acknowledgement service in Dubai trade.

Customer Guide 31
Required Documents
- Delivery Advice
- Export Invoice
- Packing List

15.13. Temporary Admission

Under this customs procedure the goods can be admitted temporarily for a
specific purpose for a definite period of time. Temporary Admission Regime is
classified into following Declaration types.
- Temporary Admission from ROW to Local
- Temporary Admission from FZ to Local
- Temporary Admission from CW to Local

15.13.1. Temporary Admission from ROW to Local:

The goods brought from ROW for Exhibition, Projects, Processing, Repair,
Refilling etc. can be cleared on above Declaration Type. The customs duties on
the goods shall be suspended and can be cleared on a Standing Guarantee or
Deposit equivalent to the payable customs duties.

Required Documents
- Master Airway Bill/House Airway Bill for Air channel
- Master Bill Of Lading/House Bill Of Lading for Sea Channel
- Commercial Invoice
- Certificate of Origin
- Packing List
- Delivery Order

Refer to Customs Policy 33 of 2010 for more details

15.13.2. Temporary Admission from FZ to Local

The goods from Free Zone can be brought for the purposes laid down in
Customs Policy- 33 on a standing guarantee or deposit equivalent to payable
customs duties on temporary basis. This process can be completed by clearing
the above Declaration Type. Declaration must be submitted by the Free Zone
Licensee by specifying the period of temporary admission.

Required Documents
- Delivery Advice
- Invoice
- Packing List
- Permit for Restricted Goods (If any) from competent authority.

32 Customer Guide
15.13.3. Temporary Admission from CW to Local:
The goods from a Customs Warehouse can be brought for the purposes laid
down in Customs Policy- 33 on a standing guarantee or deposit equivalent to
payable customs duties on temporary basis. This process can be completed
by clearing the above Declaration Type. Declaration must be submitted by the
Customs Warehouse Licensee or a local Importer by specifying the period of
temporary admission.

Rrequired Documents
- Invoice
- Packing List

15.14. Transfer of Goods

The goods admitted into Customs Warehouse or Free Zones may be transferred
from one to another. Following type of Declarations are available for clearing
various types of transfer of goods.
• Transfer of Cargo by Dubai based CW
• Transfer within a FZ

15.14.1. Transfer of Cargo by Dubai based CW

The goods admitted into one Customs Warehouse may be transferred to
another by clearing the above declaration. The exporter or his agent can submit
the declaration. However, the receiver needs to acknowledge the declaration
through the acknowledgement service in Dubai trade

15.14.2. Transfer within a FZ

Goods stored by a free zone client in a free zone may be sold to another client
in the same free zone for the above declaration needs to be processed. The
importer or his broker can submit the declaration. However, the declaration
needs to be acknowledged by the receiver through the acknowledgement
service in Dubai trade.

15.15. Cargo Transfer

- Cargo Transfer from CTO to CH (Same Location)
- Cargo Transfer from CTO to CH (Different Locations)
- Cargo Transfer from CH to CH (Same Location)
- Cargo Transfer from CH to CH (Different Locations)

Customer Guide 33
15.15.1. Cargo Transfer from CTO to CH (Same Location)
Freight Forwarders Agents and Cargo Handlers who bring in consolidated
cargo can transfer the consolidated cargo from the terminal operator to their
warehouse inside the same port by clearing this declaration. No deposit
shall be necessary. However, the terminal operator needs to send the release
message to customs and the receiver needs to send the receipt message.

15.15.2. Cargo Transfer from CTO to CH (Different Locations)

Freight Forwarders and Cargo Handlers who bring in consolidated cargo can
transfer the consolidated cargo from the terminal operator to their warehouse
in another Dubai port by clearing this declaration. A deposit shall be necessary.
Moreover, the terminal operator needs to send the release message to customs
and the receiver needs to send the receipt message.

15.15.3. Cargo Transfer from CH to CH (Same Location)

A consolidated cargo transferred from the terminal operator may further be
transferred to another freight forwarder in the same location provided that the
cargo being transferred is again a consolidation. No deposit shall be necessary.
However, the terminal operator needs to send the release message to customs
and the receiver needs to send the receipt message.

15.15.4. Cargo Transfer from CH to CH (Different Locations)

A consolidated cargo transferred from the terminal operator may further be
transferred to another Cargo Handler in another location provided that the
cargo being transferred is again a consolidation. A deposit shall be necessary.
However, the terminal operator needs to send the release message to customs
and the receiver needs to send the receipt message.

15.16. Virtual Corridor

Virtual Corridor is an approved Customs Procedure for transfer of goods under
the Cargo Transfer Request using electronic system from one Customs Zone to
another within Dubai by using only Dubai›s roads. Such roads are therefore
considered to be as the virtual corridor for Transfer of Goods. Shipping Agents
may avail this facility of Virtual Corridor provided by Dubai Customs against a
Virtual Guarantee which is equal to an amount of AED 10000 and a service fee
of AED 100, for each Cargo Transfer Request between the Customs Zones. This
facility is provided to Shipping Agents on following conditions that;
- Consolidated goods shall be transferred between Cargo Handlers (Agents) from
an authorized Customs Zone to another within the same Customs Territory.
- Shipping Agents must be licensed by the competent authority in order to

34 Customer Guide
 register with Dubai Customs to operate as a Cargo Handler.
- Only the registered and authorized Shipping Agents can use this facility for
storage of their goods.
- Request for Cargo Transfer shall be processed on Mirsal2- System
- Transfer of Cargo shall be completed within the specific timeframe.

Settlement of virtual Guarantee Account is an automated process based on

the confirmation from the competent Customs Officer that the seal affixed
on the cargo is intact upon its arrival at the destination point within the
permitted timeframe.

15.17. ATA Carnet

ATA Carnet is an international Customs Document issued by an authorized
Chamber of commerce on which goods can be moved through a number
of countries who are the members of the ATA international Guarantee Chain
without raising bonds or paying Customs Duty and Taxes or completing
the normal Customs Procedures. This facility can be used for temporarily
importing goods into the country or temporarily exporting goods. For importing,
the importer needs to obtain the ATA carnet from the Guaranteeing Association
in the country of shipment. For Exports, ATA carnet is issued by Dubai
Chamber of Commerce and Industry.

***Refer to Customs Policy Nos38- and 41 for more details.

15.17.1. Import and Export Procedures under ATA Carnet.

Currently UAE accepts carnet for exhibition goods only and the clearance is
available only in the customs counter.

Clearance is done on ATA document. Neither fees are collected nor Customs
ask for any document other than ATA. In case the holder fails to export goods
under ATA Carnet, customs will invoke its right to claim the applicable duty
charges from the Guaranteeing Association. If the Customs Clearance under
ATA is required after normal office hour, a service fee will be levied.

Document Offices for ATA Carnet Clearance

- Cargo Village customs Centre
- Jebel Ali Customs Centre
- Dubai International Airport Customs Centre
- Al Maktoum International Airport Customs Centre
- Hatta Custom s Center

Customer Guide 35
- Dubai Airport Terminal1- Customs Center
- Dubai Airport Terminal2- Customs Center
- Dubai Airport Terminal3- Customs Center
- Dubai Airport Free Zone Custom s Center

15.18. Submission of Manifest

Cargo of all means of transport shall be unloaded only within the Customs Zone
at the port under supervision of the customs office. The Manifest must be
submitted by the shipmaster or Cargo Handler within (36) hours from the time
the ship enters the seaport, excluding the official holidays. Any amendment
or cancellation on the manifest submitted after above period shall be against a
service charge of AED 5 for each bill of lading.

15.19. e-Freight Between Airports

Dubai Customs has implemented e-Freight initiative of International Air
Transport Association (lATA) by integrating the airports for transporting
air cargo through which different freight and trade documents can be
exchanged. This facility shall be available only between the airports of the
countries where e- Freight initiative is implemented and logistically managed
by approved air cargo companies. Only licensed air cargo companies
registered in UAE and affiliated to e-Freight initiative shall be eligible to avail
this service. The documents must be retained for a period of five years from
the date of Declaration through an efficient archiving system which must be
accessible to customs. The Documents of Commercial Invoice and Certificate
of Origin shall be accepted from the airport of e-Freight in electronic form for
the following declarations.
- Import
- Import for re-export
- Export
- Transit/Transshipment
- Transit in to Free Zones
- Transit in to Customs Warehouses
- Temporary Admission

15.20. Electronic Airway Bill

Cargo Handling Agents or Carriers may use the facility of Electronic Data
Interchange for transferring the Airway Bill Information to Customs. The
Information must include all the data available in the original Airway Bill.
However, a copy must be presented as a part of submittal of Documents in
accordance with the provision of Customs Notice7- of 2010.

36 Customer Guide
15.21. Transshipment Cargo
Any shipment may be transshipped only under supervision of the customs office.
The Shipping Agents/ Cargo Handler must submit the load list within five
business days from the date of Manifest submission for the purpose of
reconciling the manifests of transshipped cargo.

15.22. Courier Declaration

Courier companies shall submit Customs Declarations through Mirsal2-
system for all types of shipments regardless to their value. However, Customs
Declarations for courier goods whose value is AED 1000 and below shall be
submitted in the following types of declarations:
- Courier Import Declaration.
- Courier Export Declaration.
- Courier Transit Declaration
**Ref Custom Notice8- of 2010

16. Submission of Claim for Refund

The claims for refund of Deposit or releasing the Guarantee can be submitted
online through Dubai Trade portal. The period in which a claim can be
submitted shall be varying depending on the type of Deposits.

Documents of Proof Export

Sea Channel: Exit / Entry certificate, Copy of Export Declaration or copy of
Manifest and Copy of bill of lading
Air Channel: Exit / Entry Certificate, Copy of Export Declaration and Copy of
Airway Bill.
By Land: Exit / Entry certificate, Copy of export declaration or Copy of manifest

16.1. Settlement of Declaration (Non-Remittance) on Direct

Export from FZ of same Customs Office
Goods admitted into a free zone may be exported from the customs offices
of the same Free zones without presenting a cash or bank guarantee for
clearance of Customs Declarations. The goods must be re-exported within
30 days from the date of lodgment of Declaration. For the settlement of the
customs procedure, the Declarant must submit a copy of FZ Transit-out
Declaration and a Certificate of Exit/Entry, duly signed and stamped by the
competent authority to the Customs as Proof of Export from the same port
attached to the exporting FZ.

The Free zones attached to the ports of the same Customs Offices from
where the goods are exported:

Customer Guide 37
 Free Zones Ports of Exportation
Jebel Ali FZ • Jebel Ali Port
• Al Maktoum Intl. Airport
Dubai Logistics City • Jebel Ali Port
• Al Maktoum Intl. Airport
Dubai Intl. Airport FZ • Dubai International Airport
** Refer to the Customs Notice3- of 2016 for more details

17. Automated Transfer of Customs Duty–ATCD

Customs cleared goods in free circulation may cross the borders of GCC
Member States without levying Customs Duties repeatedly at each point of
entry. For the purposes of automating, regulating and controlling Customs
Procedures and transfer of Customs Duty, a System of Automated Transfer
of Customs Duty (ATCD) has been implemented. This system will generate
a Due Number (Barcode) consisting of 65 digits which shall be imprinted
on the Customs Statistical Declarations. This process is applicable to the
following Customs Procedures.
- Importation of goods by a GCC importer from ROW with destination as one
of the GCC states.
- Exportation of goods from local to GCC states against the previously
cleared Import Customs Bill
- Importation of goods by a GCC importer from a Free Zone or Customs
Warehouse in Dubai with destination to one of the GCC states.

Requirements for the ATCD Process

- If the Exporter is different from the original Importer, then the copy of the
Import Bill shall be required.
- The Import Bill Reference number in the system must be a valid number.
An option to amend the reference number in Export Bill is provided.
- The system will calculate only the exact duty payable to the GCC Country.
- The System will print a Due Number on Statistical Declaration. Currently
this services is provided at the Offices of Customs Bureau Services
- If the original Declaration was cleared as Import for Re-Export or Duty
Deposit, then applicable duty must be paid prior to obtaining the Due
Number
- If the goods with destination to a GCC state are not imported directly by
a GCC Importer, Customs Inspection and affixing customs seal shall be
required.
- For new or used vehicles under HS Heading Nos. 8702 and 8703, the Due
number shall be garnted only if the vehicles are moved between GCC states
within the period of 2 years from the date of Customs Duty Payment.

38 Customer Guide
18. Post Clearance Audit
Customs conducts post clearance audit on all transactions of the customer with
Dubai Customs to ensure law compliance. In the process of audit Customs
may demand the client for all required information to be submitted when it
deems necessary in order to facilitate Customs Audit.

19. Retention of Documents

The documents related to the Customs Declaration shall be required to retain for
the period of 5 years from the date of clearance. Customs may demand all the
Declaration related documents such as contracts, correspondence and other
relevant documents without having to accept all that stated in the Declaration
or in the Invoices. However, the documents related to the Free zone Customs
Declaration shall be required to retain until the economic operations are being
carried out in free zones.

**Refer to Article 27 para115 ,2- and 127 of GCC Customs Law and Para2- (A) of
Customs Notice 15 of 2011

20. Customs Audit

Clients can submit a request to have their records audited by Dubai Customs
in a formal application to the Customs Audit Department. Customs shall
conduct the audit upon the approval against a service fee of AED 3000/ .
The Customs Audit Department shall conduct the audit and submit a final
report within 3 months from the date of the payment of Audit Fee. However,
the audit report from Dubai Customs at the request of the client shall not
prejudice Dubai Custom›s right to claim for customs duties and fines until it is
confirmed that it is payable in accordance with the Common Customs Law

21. Protection of Intellectual Property Rights (IPR)

Dubai Customs is committed to protect the Intellectual property Rights (IPR).
The clients can register their Agency Rights and Trademark in “Brands
Recording e-System” of Dubai Customs. Trade marks can be registered as a
word, name, symbol, device or any combination of them which are used or
intended to be used in trade in order to distinguish the brand from others.
Such registration enables the Agent and Brand Owner to file a complaint
with Dubai Customs by providing sufficient information on infringing their
rights by any unauthorized importers. The client can submit the request
along with the letter issued by Ministry of Economy as a proof of being a
registered Trade Agent or with a valid trademark issued by the competent
authority. A translated copy of the agency agreement with all details and
features of the brand shall also be submitted.
For more information visit: www.dubaicustoms.ae.

Customer Guide 39
22. Landing Certificates
The importer may sometime need a proof of landing to prove to the export
or other authorities that the goods exported have in fact landed in Dubai and
cleared for home consumption. The importer or the exporter or their agents
may request for landing certificates either through Dubai Trade or customs
officers by submitting proof of clearance and delivery of the goods.

23. Vehicle Clearance Certificates (VCC)

Any vehicle imported into the country must have a VCC to register the vehicle
with the traffic authorities or to export them outside the country. The service
to submit the requests for issuing the VCC is provided to customers online
via Dubai Trade or through the bureau services in Customs locations against
the customs cleared declaration. The Customer can track the status of
VCC Requests and make the payment through online service. Customer
shall be notified by email about the status of VCCs also. If any amendment
or cancellation is required after the VCCs has been issued, then the VCC
should be surrendered to the designated customs counters.

24. Statistical Reports

The clients can submit a request for statistical reports as provided below
in a prescribed form duly signed and stamped by the company by paying
applicable fees provided in Appendix – B.
- Summary Report-By HS Code
- Summary Report-By Country
- One HS Code by Country
- One Country by HS Code
- Company Yearly Performance
- Company Yearly Performance by HS Code

25. Storing of Passenger Goods in the Airport

Goods in the possession of inbound passengers may be placed in Customs
stores at any of Dubai airports for a period of more than 24 hours against a
storage fee of AED100 per day on every package. The maximum period of
storage shall be three months from the date of storage. Dubai Customs shall
have the right to sell goods in public auction unless the goods are taken back
within this period.
** For more details please refer to the Customs Notice 1 of 2016

26. Sale of Goods by Public Auction

In line with the provisions in the Common Customs Law of GCC and Dubai

40 Customer Guide
Customs Policy, Dubai Customs shall exercise the right to sell the following
goods in public Auction.
- Seized perishable goods
- Goods paced in Public and Private Customs Warehouses after the expiry
of their permitted storages period
- Un-Cleared Goods that exist in the Yards or Wharves
- Unclaimed Goods which are left behind at the Customs Office or Customs
Warehouse
- Confiscated means of Transport

The permitted storage periods for the various types of goods are:
- Three months for FCL/General/Bulk Cargo, Vehicle and other Road-
Moving Equipment arriving by Sea, all Goods arriving by Air and Land.
- One month for the FCL Refrigerated and Dangerous Cargo
- Three months for goods deposited in the Customs Store by the
passengers.

Customs shall announce the public auction and publish the list of the goods
for sale in newspapers.
** Please refer to the Customs Notice No. 29 of 2009 for more details

27. Appendix A - Customs Declaration Fees:

Bill Of Entry (Declaration)Types Dutiable Non-Dutiable
Export from CW to FZ 100 100
Export from CW to ROW 100 100
Export from Local to FZ 100 100
Export from Local to ROW 100 100
Export Statistical Declaration 50 50
FZ Transit Between Dubai based FZ 80 80
FZ Transit In 80 80
FZ Transit In from GCC and other Emirates FZ and GCC 80 80
Local Market
FZ Transit Out 80 80
Import for Re Export to Local from CW 100 100
Import for Re Export to Local from FZ 100 100
Import for Re Export to Local from ROW 100 100
Import Statistical Declaration 70 80
Import to CW from FZ 80 80

Customer Guide 41
Import to CW from Local (after temporary admission) 80 80
Import to CW from ROW 80 80
Import to Local from CW 70 80
Import to Local from FZ 70 80
Import to Local from ROW 70 80
Re Export to FZ (after Import for Re Export) 100 100
Re Export to ROW (after import for re-export) 100 100
Return to FZ after Temporary Admission 100 100
Return to ROW after Temporary Admission 100 100
Temporary Admission from CW to Local 100 100
Temporary Admission from FZ to Local 100 100
Temporary Admission from ROW to Local 100 100
Temporary Export from Local to FZ 100 100
Temporary Export from Local to ROW 100 100
Transfer of Cargo by Dubai based CW 80 80
Transfer within a FZ 80 80
Transit (ROW to ROW) 50 15

28. Appendix B - Other Customs Services’ Fee

e-Revenue Receipt Type Amount
Certificate Of Arrival 100
Certificate Of Discharge 100
Cheque Installment for Company- Per Cheque (From 1 to 4) 150
Cheque Installment for Company- Per Cheque (From 5 to 12) 300
Cheque Installment for Person- Per Cheque (From 1 to 4) 50
Cheque Installment for Person- Per Cheque (From 5 to 12) 75
Common Customs Law Book of GCC 50
Customs Audit Fee at client’s request 3000
Customs Declaration Amendment Fee 25
Customs Declaration Cancellation Fee 25
Customs Ware House Agreement Fee 25,000
Customs Warehouse License Fee 2000
DUCAMZ -Vehicle Exit Certificate 30

42 Customer Guide
DUCAMZ-Delivery Advice & Valuation Report On Vehicle 200
Duplicate Copy Fee 100
E-Clearance–Penalty For Late Submission Of Docs 50
Exit /Entry Permit on Goods through Customs Gate 20
Exit /Entry Seal Charge 20
Export Manifest Charge (Sea Cargo) 20
Extra Manifest Charges 10
Gate Pass Charges 20
Grievance Application Fee 200
HS Code Charges 25
Inspection Charge 150
Inspection Seal Charges 20
Israeli Boycott Stamp 10
Kimberly Certificate Process Charges-DMCC 30
Knowledge Payable To HH The Ruler›s Court 20
Land Cargo Manifest 40
Loading & Unloading from Dry Port ( Japanese Cars) 100
Loading & Unloading from Dry Port (American Cars) 120
Manifest Amendment 100
Mirsal 2 - Fines 500
Monthly Statement Of Account 50
Non Liability Certificate 100
Number Plate issued for Vehicles on Temporary Admission 20
Nursery Collection Fees 500
Photocopy Charge for Customs Bill 10
Postponement Of PDC for Company per Cheque 200
Postponement Of PDC for Person per Cheque 100
Public Warehouse License New /Renewal Fee 150000
Refund Claim Registration 50
Refund Claim Registration Fee For Finance 25
Refund Claim Registration Fee For Operations 25
Registration Charge for New ATA Agent 100
Registration Charge for New Clearing Agent 100
Registration Charge for New FZ Co 100

Customer Guide 43
Registration Charge for New Importer 100
Registration Charge for New Shipping Agent 500
Renewal Charge for ATA Agent 25
Renewal Charge for Clearing Agent 25
Renewal Charge for FZ Co 25
Renewal Charge for Importer 25
Renewal Charge for Shipping Agent 25
Seal Charges 20
Shipping Agent Registration 500
Special Re-Export and Claim Incentive 100
Statement Of Account -Per Month 50
Statistical Report -Yearly Summary Report by HS Code(More than 50 HS Codes) 225
Statistical Report -Yearly Summary Report on Company Performance 250
Statistical Report -Yearly Summary Report on Company Performance 1850
by HS Code
Statistical Report -Yearly summary Report on Country (More than 20 200
countries)
Statistical Report -Yearly Summary Report on one HS Code by country 200
Statistical Report -Yearly Summary Report on one country by HS Code 200
Statistical Report-Yearly Summary Report by Country (up to 20 Countries) 150
Statistical Report-Yearly Summary Report by HS Code (up to 20 HS Codes) 150
Statistical Report-Yearly Summary Report by HS Code (up to 50 HS Codes) 200
Storage Fee per day on each package of goods carried by passenger 100
Tariff - Commercial Agencies Registrations Fees 200
Tariff-Commercial Agencies Complaint Follow up Fee 2000
Trade Agencies- Additional Service Fee for Customs Inspection 2000
Trade Agencies- Registration Fee for Customs Control (One Time) 200
Trade Agencies- Urgent Follow-Up of a Complaint (One Time) 500
Trade Agencies-Urgent Lodgment and Follow Up of a Complaint after 1000
Office Time and outside Customs Zone
Trade Mark- Complaint Follow Up Deposit 5000
Trade Mark- Complaint Follow Up Fee 2000
Trade Mark- Registration Fee 200
Trade Mark-Extra Fee For Urgent Complaint Follow up 500
Trade Mark-Extra fee-Urgent Comp. Follow Up-Holiday 1000

44 Customer Guide
True Copy Charges 20
Urgent Cheque Processing Service Fee 75
Vehicle Registration Fee 30

29. Appendix C - Fines and Penalties

Claim for Re-Export Deposit Fine/Deduction
Claims Submitted After 120 Days from the Expiry Date Claim will be
rejected totally
Claims Submitted Within 1 To 60 days after the expiry date 15 % Of Deposit will
be deducted
Claims submitted within 61 to 90 days after the expiry date 30 % Of Deposit will
be deducted
Claims submitted within 91 to 120 days after the expiry date 45 % Of Deposit will
be deducted
Claim for Customs Duty Deposit Fine/Deduction
Claims submitted within 30 days from the date of expiry 10 % Of Deposit will
be deducted
Claim for Deposit against Invoice& Certificate Origin Fine/Deduction
Claims submitted within 30 days from the date of expiry 25 % Of Deposit will
be deducted
Claims submitted within 31 To 60 days from the bill date 50 % Of Deposit will
be deducted
Other fines Fine/Deduction
Broker card renewal delay 50 per month
E-clearance–penalty for late submission of docs 50
Fine for replacement of PDC Cheque 500
Fine on Cheque Returned 500
Fine on Container Seal Breaking 5000
Fine on Wrong Declaration 500
Free zone non- re-export -penalty %10 of the CIF
value
Late submission fine for not export cargo (after 180 days) -first Dh.1000/- per bill of
month entry for 1st month
Late submission fine for not export cargo (after 180 days)-from Additional dh.1000/-
second month per bill -total
Dh.2000/-
Mirsal 2 -penalty for late submission of documents 50

Customer Guide 45
Mirsal- 2 -penalty for late submission of documents 50
Tariff - fines 500

29.1. Appendix D - Prices of Customs Printed Forms and

Documents:
Name of Forms Units AED
Application for Cargo Clearance under a Standing 10 Pads 200
Guarantee
Application for Customs Duty Exemption for Medicine 10 Pads 200
Application For Duty Exemption End User single 15
Application For Exemption Of Industrial single 15
Application For Standing Guarantee 10 Pads 200
Application to Transfer Goods to Customs bonded storage 100 Copies 150
Auction Notice single 10
Customs Duty Bank Guarantee Forms single 15
Debit Slip 10 Pads 100
Declaration Forms 1500 Forms 300
Declaration of Export 10 Pads 250
Delivery Order 500 Forms 550
DFSA Export Bill single 20
DFSA Import Bill single 20
Dry Ports -Daily Pass–Individuals single 5
DUCAMZ -Vehicle Exit Certificate single 30
DUCAMZ-Delivery Advice & Valuation Report On 10 Pads 200
Vehicle
Exit/Entry Certificate 10 Pads 200
Export Manifest Sea Cargo single 20
GCC Customs Common Law Book single 50
HS Code Book single 250
Import Authority for Restricted Goods 10 Pads 200
Inter-Port Transfer Authority 10 Pads 200
Land Cargo Manifest single 40
Land transshipment Bill single 10
List Of Exemption Goods single 25

46 Customer Guide
Manifest Receipt And Registration single 10
Outbound Cargo Inter Port Transfer single 25
Outbound Cargo Tally Sheet single 20
Statistics- Statistics CD - 2005 & Below single 100
Statistics- Statistics CD - 2007-2006 single 250
Statistics- Statistics CD - 2009-2008 single 1000
Valuation/ Specification Report on Vehicle 10 Pads 200
Vehicle List single 25
Vessel Clearance Certificate single 15

30. Appendix E - Rates of Tobacco and Manufactured To-

bacco Substitutes:
Description HS Code Duty Rate Duty Amount
Un manufactured Tobacco
• Not stemmed/Stripped 24 011000
AED 20 per Gross
• Partly or wholly stemmed stripped 24 012000 100
Kg
Tobacco refuse 01301024
• For uses as tobacco & others 01309024
• Cigars, Cheroots containing 02100024
AED 150 per direct
tobacco 100
covered Kg
• Cigars of tobacco substitutes 02901024
• Cigarettes containing Tobacco 02200024 AED 100 per 1000
100
• Cigarettes of tobacco substitutes 02902024 cigarettes
Manufactured tobacco and
tobacco substitutes
• Chopped or compressed 24031910
tobacco for cigarettes
• Chopped or compressed 24031100
tobacco for pipes 03103024
• Chopped or compressed 03109024
tobacco for retail 100 AED 40 per kg
• Others 03910024
• Homogenized or reconstituted 03991024
tobacco
• Compressed or liquored 03992024
tobacco for making snuff
• Compressed or chopped
tobacco for chewing

Customer Guide 47
31. Appendix F - License Issuing Authorities in Dubai:
License Types Issuing Authority Place
Professional Department of Economic Developments
Commercial Department of Economic Developments Dubai
Industrial Department of Economic Developments
Dubai World Central
Jebel Ali Free Zone
Dubai Holding
Free Zone
Tarakhees
Dubai
Dubai Design District
Dubai Airport Free Zone Authority
Govt. Notification Government Bodies
Intlaaq Department of Economic Developments

32. Appendix G - License Issuing Authorities in other Emirates:

License Types Issuing Authority Place
Fujairah Municipality Fujairah
Economic Development Department Sharjah
Municipality & planning department UAQ
Commercial Department of Planning Economy - Abu
Abu Dhabi
Dhabi Tourism Authority
Economic Department RAK
Eco Activity Licensing Dept. Al Ain
Fujairah Free Zone Fujairah
Ras Al Khaimah Free Trade Zone RAK
Abu Dhabi Airport Free Zone Abu Dhabi
Free Zone Sharjah Airport International FZ (SAIF Zone) Sharjah
Hamriyah FZ (SHJ) Sharjah
Ajman Free Zone Ajman
Ahmed Bin Rashid FZ (UAQ) UAQ

48 Customer Guide
33. Appendix H - License Issuing Authorities in GCC States:
License Types Issuing Authority Place
Ministry of Commerce KSA
Commercial Registration Department Kuwait
Commercial Ministry of Municipal and Agricultural Affairs Qatar
Ministry of Commerce Bahrain
Ministry of Commerce and Industry Oman
Free zone (OMN) Oman
Free Zone
Free zone (KUW) Kuwait

34. Appendix I - Restricting Authorities:

Controlling Authorities Goods Categories
Ministry Of Climate Change &
Live Animals and product of animal origin
Environment
Ministry Of Interior Explosives, Arms, Ammunitions and their
parts / accessories
Dubai Municipality Vegetable Product, Prepared Food Stuff,
Products of Chemical
Dubai Police Alcoholic beverages
Ministry Of Economy Industrial Raw Materials
Ministry Of Health Pharmaceutical products and Medical/
Surgical instrumental and apparatus
Emirates Authority for Standardization
Tires/Drinking Water
and Metrology
National Media Council Printed books, newspapers and similar
products, Work Art, collectors “Pieces and
Antiques”
DMCC Pearls, Diamonds, Rough Diamonds etc.
General Secretariat Of Municipalities Lasers, Dangerous waste.
Telecommunications Regulatory
Telecommunication equipment
Authority
Federal Authority for Nuclear
Nuclear reactors and Radio Transmitters.
Regulation
H.Q. Coast Guard Group Boats, Cruise Ships etc.

Customer Guide 49
35. Appendix J - Documents Submittal:
Documents Types Customs Offices
Customs Declarations and Documents 1. Port Rashid Customer Service Center
for Goods imported by sea 2. Jebel Ali Port Customer Service Center.
3. Dry Port Customer Service Center.
Customs Declarations and Documents 1. Dubai Cargo Village Customer Service
for Goods imported by air Center.
2. Airport Free Zone Customer Service
Center.
3. Jebel Ali Cargo Village Customer Service
Center.
Customs declarations and documents for
Dry Port Customer Service Center
goods imported by land:
Customs Declarations and Documents 1. Customer Service Center at Jebel Ali
for Goods of Free Zones of Jebel Ali, Port and TECOM
TECOM, and Dubai Logistics City 2. Customs Service Center of Dubai
Logistics City.
Customs Declarations and Documents
Airport Free Zone & and Dubai Si I icon
for Goods of Airport Free Zone and Dubai
Oasis Customer Service Center
Silicon Oasis
Customs Declarations and Documents
Customer Service Center at Dubai Multi
for Goods of Dubai MultiCommodities
Commodities Center
Center
Customs Declarations and Documents
DUCAMZ Customer Service Center
for Goods of DUCAMZ
Customs Declarations and Documents Customer Service Center of Postal
for Postal Cargo Customs

50 Customer Guide