Dubai Customs Service Guide, Version No. 9 (2025)

1. Submit the application through all 1. Submit the application through all available channels available channels 2. Pay service fees 2. Pay service fees

3. Receive an email with the company 3. Receive an email with the company registration and the customs code renewed customs code Service Delivery Time Service Delivery Time Available around the clock Available around the clock 18 Dubai Customs Services Guide Dubai Customs Services Guide 19 <!-- page 10 ends --> Completion Completion Time Time Request Business Registration Amendment Request Representative Card 1 Working 1 Working Day Day Description Service Urgency Description Service Delivery Channel This service allows customers to N/A This service allows the customers - Website amend their business registration to request for a representative - Mobile Web information with Dubai Customs Target Category card to carry out all authorized Companies company transactions with Dubai Service Urgency Bundle Customs N/A N/A Service Fees No fees is required unless there Bundle Target Category Relationship Type is a request for adding a new N/A Companies From Government to Business business type for which AED 100.00 shall be charged. Relationship Type Service Fees Service Type From Government to Business AED 150.00 Transactional AED 20 Knowledge and Innovation AED 20 Knowledge and Innovation fees will be added on top of any Service Type fees will be added on top of any Service Hierarchy service costs AED 50 and above Transactional service costs AED 50 and above Supplementary Required Documents Service Hierarchy Required Documents Service Interconnection - Trade license Copy Supplementary - Passport copy of the N/A representative with visa page Service Interconnection - Emirates ID Copy Service Limitation Request Business Registration - Photo to be uploaded N/A - No Objection From Free Zone Service Limitation Authority (Applicable for Free Service Delivery Procedure N/A Zone Company Representatives

1. Submit the application through only) all available channels Service Delivery Procedure

2. Pay service fees 1. Submit the application through

3. Receive an email with the all available channels company amendment 2. Pay service fees confirmation 3. Receive the customs representative card Service Delivery Time Available around the clock Service Delivery Time Available around the clock Service Delivery Channel - Website - Mobile Web 20 Dubai Customs Services Guide Dubai Customs Services Guide 21 <!-- page 11 ends --> Completion Completion Time Time Request Representative Card Renewal Request Representative Card Amendment 1 Working 1 Working Day Day Description Service Delivery Time Description Service Delivery Channel This service allows the customers Available around the clock This service allows customers - Website to renew a representative card to amend a representative card - Mobile Web for carrying out all authorized Service Delivery Channel information for carrying out all company transactions with Dubai - Website authorized company transactions Service Urgency Customs - Mobile Web with Dubai Customs N/A Bundle Service Urgency Bundle Target Category N/A N/A N/A Companies Relationship Type Target Category Relationship Type Service Fees From Government to Business Companies From Government to Business AED 100.00 AED 20 Knowledge and Innovation Service Type Service Fees Service Type fees will be added on top of any Transactional AED 150.00 Transactional service costs AED 50 and above AED 20 Knowledge and Innovation Service Hierarchy fees will be added on top of any Service Hierarchy Required Documents Supplementary service costs AED 50 and above Supplementary - Passport copy of the representative with visa page Service Interconnection Required Documents Service Interconnection - Partner list in the Trade License N/A - Emirates ID copy N/A - Passport copy of the Service Limitation representative with visa page Service Limitation N/A - Photo to be uploaded N/A Service Delivery Procedure Service Delivery Procedure 1. Submit the application through 1. Submit the application through all available channels all available channels 2. Pay service fees 2. Pay service fees

3. Receive the renewed customs 3. Receive the amended customs representative card representative card Service Delivery Time TERMS AND CONDITIONS Available around the clock A fine of AED 50 will be charged for each month of delay in renewing the representative card 22 Dubai Customs Services Guide Dubai Customs Services Guide 23 <!-- page 12 ends --> Completion Completion Time Time Request Representative Card Cancellation Request Customs Warehouse License 1 Working 7 Working Day Days Description Service Delivery Time Description Refer to customer happiness This service allows the customers Available around the clock This service enables local companies centers working hours (Center) to cancel a representative card to wishing to obtain a Customs restrict any un-authorized usage Service Delivery Channel Warehouse License that is used to Service Delivery Channel - Website store goods under the supervision - Port Rashid Center - Tariff & Origin of Customs for a specified period Dept. Bundle - Mobile Web without paying Customs duty. - Website N/A - Mobile Web Service Urgency Bundle Relationship Type N/A N/A Service Urgency From Government to Business N/A Target Category Relationship Type Service Type Companies From Government to Business Target Category Transactional Companies Service Fees Service Type Service Hierarchy No Fee Transactional Service Fees Supplementary - Private Warehouse (AED 25,000) Required Documents Service Hierarchy - Public Warehouse (AED 150,000) Sub Service AED 20 Knowledge and Innovation Service Interconnection None N/A fees will be added on top of any Service Interconnection service costs AED 50 and above Request Business Registration Service Limitation Required Documents N/A Service Limitation - Cash or Bank Guarantee (AED N/A 50,000 for Private warehouse Service Delivery Procedure and AED 1,500,000 for Public 1. Submit the application through Service Delivery Procedure warehouse) all available channels 1. Submit the application through - Last Audit Report

2. Receive a notification of all available channels - Trade license Copy cancelation 2. Pay service fees - Ownership/Lease Verification

3. Receive the license Certificate Copy - Inventory system Service Delivery Time Available around the clock (Online and Mobile Web). TERMS AND CONDITIONS TERMS AND CONDITIONS All arrears have to be paid This service is subject to the terms and conditions of the customs law and the executive regulations, and the policies related to private and public customs warehouses 24 Dubai Customs Services Guide Dubai Customs Services Guide 25 <!-- page 13 ends --> Completion Completion Time Time Request Customs Warehouse License Renewal Request Customs Warehouse License Cancellation 2 Working 7 Working Days Days Description Service Delivery Time Description Service Delivery Time This service enables local companies Available around the clock This service enables local companies Available around the clock to renew Customs Warehouse (Online and Mobile Web). Refer to cancel Customs Warehouse (Online and Mobile Web). Refer License that is used to store goods to customer happiness centers License to customer happiness centers under the supervision of Customs working hours (Center) working hours (Center) for a specified period without Bundle paying Customs duty. Service Delivery Channel N/A Service Delivery Channel - Port Rashid Center - Tariff & Origin - Port Rashid Center - Tariff & Origin Bundle Dept. Relationship Type Dept. N/A - Website From Government to Business - Website - Mobile Web - Mobile Web Relationship Type Service Type From Government to Business Service Urgency Transactional Service Urgency N/A N/A Service Type Service Hierarchy Transactional Target Category Supplementary Target Category Companies Companies Service Hierarchy Service Interconnection Supplementary Service Fees N/A Service Fees - Private Warehouse (AED 25,000) No Fees Service Interconnection - Public Warehouse (AED 150,000) Service Limitation N/A AED 20 Knowledge and Innovation N/A Required Documents fees will be added on top of any None Service Limitation service costs AED 50 and above Service Delivery Procedure N/A 1. Submit the application through Required Documents all available channels Service Delivery Procedure - Trade license Copy 2. Receive a notification of

1. Submit the application through - Ownership/Lease Verification accomplishment all available channels Certificate Copy 2. Pay service fees

3. Receive the license renewal TERMS AND CONDITIONS TERMS AND CONDITIONS This service is subject to the terms and conditions of the customs law and This service is subject to the terms and conditions of the customs law the executive regulations, and the policies related to private and public and the executive regulations, and the policies related to private and customs warehouses. public customs warehouses. 26 Dubai Customs Services Guide Dubai Customs Services Guide 27 <!-- page 14 ends --> Completion Completion Time Time Join Accreditation Program Join Authorized Economic Operator Program 15 Working Day 3 Months Description Service Delivery Time Description 3. Receive notification and This service allows customers to Available around the clock. This service enables the registered certificate of Joining the submit a request for enrolment in customers to join the AEO program Program Dubai Customs Client Accreditation Service Delivery Channel and receive various incentive Program. This program provides - Website subject to their compliance with Service Delivery Time eligible clients with a higher level - Mobile Web AEO criteria and certification Available around the clock. of services and incentives based on their profiles within Customs. Service Urgency Bundle Service Delivery Channel N/A N/A - Website Bundle - Mobile Web N/A Target Category Relationship Type Companies From Government to Business Service Urgency Relationship Type N/A From Government to Business Service Fees Service Type No fees Transactional Target Category Service Type Companies Transactional Required Documents Service Hierarchy None Sub Service Service Fees Service Hierarchy No fees Sub Service Service Interconnection N/A Required Documents Service Interconnection - List of executive management Request Business Registration Service Limitation and board members (stating N/A names, roles, passport or UAE Service Limitation ID number) N/A Service Delivery Procedure - Ownership (stating names,

1. Submit application to Join passport or UAE ID number) Service Delivery Procedure Authorized Economic Operator

1. Submit the application through Program all available channels 2. Complete the requirements for

2. Receive a notification of his joining the program inclusion in the program. TERMS AND CONDITIONS TERMS AND CONDITIONS - Requester should have a valid business code issued by Dubai - The applicant is a legal entity involved in customs related activities or as part of the international supply chain Customs - Conducts business in UAE and has a Customs Business Code - Transaction value of minimum CIF Value 10,000,000 (Yearly) - The Applicant or its senior executive management must not have been - High compliance history in Dubai Customs convicted in court for a serious criminal offence linked to economic activities within three years of the application date - The Applicant must not have had a previous AEO status revoked by Customs 28 Dubai Customs Services Guide within three years prior to applying in DubaiDubai Customs Services Guide 29 <!-- page 15 ends --> Completion Completion Time Time Request Trade Agency Recording Request Trade Mark Recording 2 Working 2 Working Hours Hours Description Service Delivery Time Description Service Delivery Time This service allows customers Available around the clock This service allows the Trademark Available around the clock to record their agency rights (Online and Mobile Web). Refer Owners to record their registered (Online and Mobile Web). Refer with Dubai Customs which is to customer happiness centers Trade mark and Copy Right which to customer happiness centers pre-registered in the Ministry of working hours (Center) are pre-recorded in the Ministry working hours (Center) Economy. Such recording allows of Economy for the Customs the customers to file complaints Service Delivery Channel protection. Such recording allows Service Delivery Channel with valid information on the - Port Rashid Center - IPR Dept. the customers to file complaints - Port Rashid Center - IPR Dept. imported of goods of registered - Website with specific information - Website agents by any unauthorized - Mobile Web on violating imports by any - Mobile Web importers unauthorized importers Service Urgency Service Urgency Bundle N/A Bundle N/A N/A N/A Target Category Target Category Relationship Type Companies Relationship Type Companies From Government to Business - From Government to Business Service Fees - From Government to Individuals Service Fees Service Type AED 200.00 AED 200.00 Transactional AED 20 Knowledge and Innovation Service Type AED 20 Knowledge and Innovation fees will be added on top of any Transactional fees will be added on top of any Service Hierarchy service costs AED 50 and above service costs AED 50 and above Sub Service Service Hierarchy Required Documents Sub Service Required Documents Service Interconnection - A valid copy of the trade agency - A valid copy of the trademark N/A registration certificate issued by Service Interconnection registration certificate issued by the Ministry of Economy N/A the Ministry of Economy Service Limitation - A valid copy of commercial - A duly authenticated and N/A license issued by Dubai Service Limitation translated copy of the Power of Economic N/A Attorney Service Delivery Procedure

1. Submit the application through Service Delivery Procedure all available channels 1. Submit the application through

2. Pay service fees all available channels

3. Receive the certificate 2. Pay service fees

3. Receive the certificate 30 Dubai Customs Services Guide Dubai Customs Services Guide 31 <!-- page 16 ends --> Completion Completion Time Time Submit Trade Intellectual Property Complaint Submit Customs Declaration 1 Working 2 Working Day Hours Description Service Delivery Channel Description Service Delivery Time This service allows customers to file - Port Rashid Center - IPR Dept. This service allows customers to Available around the clock (Online a complaint on Intellectual Property - Website declare and obtain clearance for the and Mobile Web). Refer to customer infringement or Trade Agency movement of goods in and out of the happiness centers working hours - Mobile Web emirate of Dubai under the following (Center) Bundle regimes: N/A Service Urgency 1. Import Service Delivery Channel Applicable 2. Export - Customs Center Relationship Type - From Government to Business 3. Transit - Website (Companies) Target Category 4. Transfer - Mobile Web (Companies) Service Type - Companies 5. Temporary Admission - B2G (Companies) Transactional Service Fees Bundle Service Urgency Service Hierarchy - AED 2000.00 - Zadi N/A Sub Service - AED 5000.00 (Security Deposit) - AED 500.00 ( In case of Urgent Relationship Type Target Category Service Interconnection - From Government to Business - Request Trade Agency Recording Request) - Companies - Request Trade Mark Recording - From Government to Individuals - Individuals - AED 1000.00 ( In case of Complaint is filed during Service Type Service Limitation Service Fees N/A Holidays) Transactional Fees vary according to the customs - AED 20 Knowledge and declaration type and shipping channel: Service Delivery Procedure Innovation fees will be added on Service Hierarchy 1. Import: AED15.00 - AED100.00

1. Submit the application through top of any service costs AED 50 Sub Service 2. Export: AED15.00 - AED100.00 all available channels and above 3. Transit: AED15.00 - AED80.00

2. Pay service fees Service Interconnection 4. Transfer: AED80.00

3. Receive a notification of Required Documents Request Business Registration 5. Temporary Admission: AED100.00 accomplishment - Complaint Letter Service Limitation For more details, refer to appendix (B) Service Delivery Time - Registration Certificate at the N/A Available around the clock (Online Ministry of Economy AED 20 Knowledge and Innovation fees and Mobile Web). Service Delivery Procedure will be added on top of any service Refer to customer happiness 1. Submit the application through all costs AED 50 and above centers working hours (Center) available channels

2. Pay service fees Required Documents

3. Receive notification of approval on - Invoice accomplishing the declaration - Packing list TERMS AND CONDITIONS - Certificate of Origin - A Security Deposit shall be paid in case the complaint is submitted - Permit from restriction entities by the Customer - Security Deposit is refundable if the complaint is valid 32 Dubai Customs Services Guide Dubai Customs Services Guide 33 <!-- page 17 ends --> Completion Completion Time Time Request Customs Declaration Amendment Request Customs Declaration Cancellation 2 Working 2 Working Hours Hours Description Service Delivery Time Description Service Delivery Time This service allows customers to Available around the clock This service allows customers to Available around the clock amend information on a cleared (Online and Mobile Web). Refer to cancel their goods declaration (Online and Mobile Web). Refer to declaration and obtain Customs customer happiness center working customer happiness center working approval for that amendment hours (Center) Bundle hours (Center) N/A Bundle Service Delivery Channel Service Delivery Channel N/A - Customs Center Relationship Type - Customs Center - Website (Companies) - From Government to Business - Website (Companies) Relationship Type - Mobile Web (Companies) - From Government to Individuals - Mobile Web (Companies) - From Government to Business - B2G (Companies) - B2G (Companies) - From Government to Individuals Service Type Service Urgency Transactional Service Urgency Service Type N/A N/A Transactional Service Hierarchy Target Category Supplementary Target Category Service Hierarchy - Companies - Companies Supplementary - Individuals Service Interconnection - Individuals N/A Service Interconnection Service Fees Service Fees N/A AED 25.00 Service Limitation AED 25.00 N/A Service Limitation Required Documents Required Documents N/A - Customs declaration of which Service Delivery Procedure - Customs declaration requiring the information is being 1. Submit the application through cancellation (documents may Service Delivery Procedure amended (e.g. If invoice all available channels vary based on reason of

1. Submit the application through information is amended, then 2. Pay service fees cancellation) all available channels invoice needs to be provided) 3. Receive notification of approval

2. Pay service fees on cancelling the declaration

3. Receive notification of approval on amending the declaration TERMS AND CONDITIONS TERMS AND CONDITIONS - A fine of AED 500 applicable on amendment of Invoice level goods information - Declaration cancellation is not allowed if cargo is released - Declaration amendment is not allowed in case of Collected Claim, Declaration - In case of declaration cancellation of type (Import) due to issue new declaration is under audit, Issued Makkasa, Declaration time limit expired such as (Transit of type (Import for Re-export), a fine of AED 300 will be applicable Out, Import for Re-export, ... etc) - Declaration cancellation is not allowed in case of Collected Claim, Declaration is under audit, Issued Makkasa, Declaration time limit expired such as (Transit Out , Import for Re-export, ... etc) 34 Dubai Customs Services Guide Dubai Customs Services Guide 35 <!-- page 18 ends --> Completion Completion Time Time Request Cargo Transfer Request Cargo Transfer Amendment 2 Working 2 Working Hours Hours Description Service Delivery Time Description Service Delivery Time This service allows cargo handlers Available around the clock. This service allows cargo handlers Available around the clock to request to move consolidated to request for an amendment of cargo to their customs controlled Service Delivery Channel cargo transfer request Service Delivery Channel premises for de-consolidation - Website - Website further release subject to - Mobile Web Bundle - Mobile Web subsequent customs declaration N/A clearance Service Urgency Service Urgency N/A Relationship Type N/A Bundle - From Government to Business N/A Target Category Target Category - Cargo Handlers Service Type - Cargo Handlers Relationship Type Transactional - From Government to Business Service Fees Service Fees - AED 100 (different location) Service Hierarchy AED 25.00 Service Type - AED 40 (same location) Supplementary Transactional - AED 20 Knowledge and Required Documents Innovation fees will be added on Service Interconnection None Service Hierarchy top of any service costs AED 50 N/A Sub Service and above Service Limitation Service Interconnection Required Documents N/A N/A None Service Delivery Procedure Service Limitation 1. Submit the application through N/A all available channels 2. Pay service fees Service Delivery Procedure 3. Receive a notification of

1. Submit the application through accomplishment all available channels 2. Pay service fees

3. Receive a notification of accomplishment 36 Dubai Customs Services Guide Dubai Customs Services Guide 37 <!-- page 19 ends --> Completion Completion Time Time Request Cargo Transfer Cancellation Book Customs Inspection 2 Working 2 Working Hours Hours Description Service Delivery Time Description This service allows cargo handlers Available around the clock This service allows customers Service Delivery Time to request for a cancellation of to book for scheduling Customs Available around the clock. cargo transfer request Service Delivery Channel inspection for their cargo - Website Service Delivery Channel Bundle - Mobile Web Bundle - Website N/A N/A - Mobile Web Service Urgency Relationship Type N/A Relationship Type Service Urgency - From Government to Business - From Government to Business N/A Target Category Service Type Target Category Service Type - Cargo Handlers Transactional - Companies Transactional Service Fees Service Hierarchy Service Fees Service Hierarchy AED 25.00 Sub Service - No service fee for Customs Supplementary demanded inspection. AED 150 for Required Documents Service Interconnection Customer requested Inspection Service Interconnection None Submit Customs Declaration - AED 20 Knowledge and Innovation N/A fees will be added on top of any Service Limitation service costs AED 50 and above Service Limitation N/A N/A Required Documents Service Delivery Procedure None Service Delivery Procedure 1. Submit the application through 1. Submit the application through all available channels all available channels 2. Pay service fees

2. Pay service fees 3. Receive notification of the time

3. Receive a notification of and section concerned for the accomplishment inspection TERMS AND CONDITIONS - Customs may demand uploading of certain documents - Original fee paid may not be re-funded upon Cancellation 38 Dubai Customs Services Guide Dubai Customs Services Guide 39 <!-- page 20 ends --> Completion Completion Time Time Request Customs Inspection Amendment Request Customs Inspection Cancellation 2 Working 2 Working Hours Hours Description Service Delivery Time Description This service allows customers Available around the clock. This service allows customers to Service Delivery Time to amend a scheduled Customs cancel their scheduled Customs Available around the clock. inspection booking for their cargo Service Delivery Channel inspection booking - Website Service Delivery Channel Bundle - Mobile Web Bundle - Website N/A N/A - Mobile Web Service Urgency Relationship Type N/A Relationship Type Service Urgency - From Government to Business - From Government to Business N/A Target Category Service Type - Companies Service Type Target Category Transactional Transactional - Companies Service Fees Service Hierarchy No fees Service Hierarchy Service Fees Supplementary Supplementary No fees Required Documents Service Interconnection None Service Interconnection Required Documents N/A N/A None Service Limitation Service Limitation N/A N/A Service Delivery Procedure Service Delivery Procedure 1. Submit the application through 1. Submit the application through all available channels all available channels

2. Receive notification of the 2. Receive notification of amended time cancellation TERMS AND CONDITIONS TERMS AND CONDITIONS Customs may demand uploading of certain documents - Customs may demand uploading of certain documents - Original fee paid may not be re-funded upon Cancellation 40 Dubai Customs Services Guide Dubai Customs Services Guide 41 <!-- page 21 ends --> Completion Completion Time Time Submit Cargo Information Clear Cargo Discrepancies Immediate Immediate Description Description Service Delivery Procedure This service allows carriers/Agents Service Delivery Time This service allows carriers/Agents 1. Receive a notification of to submit Cargo Information Available around the clock to clear any discrepancies found in submitting explanation for the (Documents, Manifest, ...etc.) to the submitted cargo information existence of discrepancy or Dubai Customs. Service Delivery Channel contradiction in the information - Website Bundle provided through the available Bundle - Mobile Web N/A channel N/A

2. Present justifications for Service Urgency Relationship Type discrepancy Relationship Type N/A - From Government to Business 3. Receive notification of - From Government to Business accomplishment Target Category Service Type Service Type - Companies Transactional Service Delivery Time Transactional Available around the clock Service Fees Service Hierarchy Service Hierarchy No Fees Sub Service Service Delivery Channel Sub Service - Website Required Documents Service Interconnection - Mobile Web Service Interconnection None N/A N/A Service Urgency Service Limitation N/A Service Limitation N/A N/A Target Category Companies Service Delivery Procedure 1. Submit the application through Service Fees all available channels No Fees

2. Receive notification of completing the service Required Documents None TERMS AND CONDITIONS TERMS AND CONDITIONS Penalties will be applied in case of delayed settlement Penalties will be applied in case of delayed settlement 42 Dubai Customs Services Guide Dubai Customs Services Guide 43 <!-- page 22 ends --> Completion Completion Time Time Submit Voluntary Disclosure Request Temporary Admission Extension 2 Working 2 Working Days Hours Description Service Delivery Time Description Service Delivery Time This service allows customers to Available around the clock This service enables customers Available around the clock extend the period of temporary to disclose errors and omissions admission of goods for an Service Delivery Channel committed in customs declarations Service Delivery Channel additional period according to the - Website according to specific terms and - Website terms and conditions - Mobile Web conditions - Mobile Web Bundle Service Urgency Bundle Service Urgency N/A N/A N/A N/A Relationship Type Target Category Relationship Type Target Category - From Government to Business - Companies From Government to Business Companies Service Type Service Fees Service Type Service Fees Transactional No Fees Transactional No Fees Service Hierarchy Required Documents Service Hierarchy Required Documents Sub Service - Project Contract, or a proof of Supplementary - Voluntary Disclosure Form need for an additional period to - Supporting Documents (if required) Service Interconnection complete manufacturing Service Interconnection Submit Customs Declaration Submit Customs Declaration Service Limitation Service Limitation N/A N/A Service Delivery Procedure Service Delivery Procedure 1. Submit the application through 1. Submit the application through all available channels all available channels 2. Receive a notification of

2. Receive a notification of accomplishment approval TERMS AND CONDITIONS TERMS AND CONDITIONS • Disclosure must be complete with all the relevant information pertaining to the The request must be submitted within thirty days before the expiry errors and omissions • Disclosure must be made before notice or commencement of customs audit process of the period • Undertaking to pay amount of differences in customs duties within 30 days 44 Dubai Customs Services Guide Dubai Customs Services Guide 45 <!-- page 23 ends --> Completion Completion Time Time Submit RAFED Information Request Customs Opinion Immediate 2 Working Days Description Service Delivery Time This service allows sharing Available around the clock Description Service Delivery Procedure information with Dubai Customs This service provides technical opinions 1. Submit the application through all for public safety and help exposing Service Delivery Channel to customers through a specialized available channels corruption, suspicious activities - Website work teams in several areas as follow: 2. Receive Customs Opinion or malpractices. It encourages - Mobile Web • Customs Tariff Service Delivery Time community members to help Dubai - E-Mail: Rafed@dubaicustoms.ae • Rules of Origin Available around the clock Customs in maintaining the security - Direct Line: 800RAFED/80072333 and stability of society. The Identity - SMS: 2888 • Trade Agreements of the submitter is kept secret • Suspended Customs Duties Service Delivery Channel according with the regulations of Service Urgency • Customs Valuation - Website Dubai Customs. N/A - Mobile Web • Prohibited and Restricted Goods • Customs Notices Service Urgency Bundle Target Category N/A - Companies N/A Bundle - Individuals N/A Target Category Relationship Type - From Government to Business Service Fees - Companies Relationship Type - Individuals - From Government to Individuals No Fees - From Government to Business - From Government to Individuals Service Fees Service Type Required Documents Transactional None No Fees Service Type Transactional Required Documents Service Hierarchy Sub Service Supporting Documents if required Service Hierarchy Sub Service Service Interconnection N/A Service Interconnection N/A Service Limitation N/A Service Limitation N/A Service Delivery Procedure 1. Submit the application through all available channels

2. Receive a notification of submission 46 Dubai Customs Services Guide Dubai Customs Services Guide 47 <!-- page 24 ends --> Completion Completion Time Time Appeal Customs Decision Request Goods Classification 5 Working 2 Working Days days Description Service Delivery Time Description 3. Receive notification with the This service allows customers to appeal Available around the clock (Online This service provides the ability ticket number which will be any decision issued by Dubai Customs and Mobile Web). Refer to customer to request for a classification of a dealt with by Dubai Customs for to resolve any dispute in the following happiness centers working hours (Center) commodity according to the unified the classification areas: customs tariff of the GCC countries • Customs Cases Service Delivery Channel Service Delivery Time • Customs Tariff - Port Rashid Center - Legal Affairs • Rules of Origin Department (Legal Cases Only) Bundle Available around the clock • Trade Agreements - Website N/A • Suspended Duties - Mobile Web Service Delivery Channel • Customs Valuation Relationship Type - Website • Claim Refund and Forfeiture Service Urgency - From Government to Business - Mobile Web • Restricted and Prohibited Goods N/A - From Government to Individuals Service Urgency Target Category Service Type N/A Bundle - Companies Transactional N/A - Individuals Target Category Service Hierarchy - Companies Relationship Type Service Fees - From Government to Business All Appeals have no charges except Sub Service - Individuals - From Government to Individuals Legal Cases which costs AED 200 AED 20 Knowledge and Innovation fees Service Interconnection Service Fees Service Type will be added on top of any service N/A AED 25 per item tariff Transactional costs AED 50 and above Service Limitation Required Documents Service Hierarchy Required Documents N/A Attachment based on commodity Sub Service - Justification letter and evidences or case type, such as: Chemicals that supports the appeal, and copy Service Delivery Procedure (Data Sheet) , Other Materials Service Interconnection of the issued decision 1. Submit the application through (Catalogs, Brochure, Photos, sample N/A - In case of Legal Cases additional all available channels if required) documents are required as below: Service Limitation • Letter addressed to the head of 2. Pay service fees N/A the appeals committee stating the situation in details and includes Service Delivery Procedure all supporting documents

1. Submit the application through all • Signed Conciliation Settlement Request available channels • Receipt payment of 50% of the TERMS AND CONDITIONS

2. Pay service fees total fine imposed which should The classification decision applies only on the submitted invoice

3. Receive customs decision not exceed fifty thousand dirhams 48 Dubai Customs Services Guide Dubai Customs Services Guide 49 <!-- page 25 ends --> Completion Completion Time Time Request Duty Account Request Duty Account Amendment 1 Working 5 Working day days Description Service Delivery Time Description 2. Receive a notification of This service allows customers to Available around the clock This service allows customers to accomplishment amend the existing Credit Account open Credit Account (CDR) and 3 . Deposit the required amounts (CDR) and Standing Guarantee Service Delivery Channel Standing Guarantee (SG) with (SG) with Dubai Customs for the - Website Dubai Customs for the payments Service Delivery Time payments of Customs Duty and - Mobile Web of Customs Duty and other related Available around the clock other related fees fees Service Urgency Service Delivery Channel Bundle N/A Bundle - Website N/A N/A - Mobile Web Target Category Relationship Type - Companies Relationship Type Service Urgency - From Government to Business - From Government to Business N/A Service Fees Service Type No Fees Service Type Target Category Transactional Transactional - Companies Required Documents Service Hierarchy Bank Guarantee original Service Hierarchy Service Fees Supplementary amendment letter for the requested Sub Service No Fees credit Service Interconnection Service Interconnection Required Documents N/A Request Business Registration Cash Deposit or Bank Guarantee original letter for the requested Service Limitation Service Limitation credit N/A N/A Service Delivery Procedure Service Delivery Procedure 1. Submit the application through

1. Submit the application through all available channels all available channels 2. Receive a notification of accomplishment TERMS AND CONDITIONS TERMS AND CONDITIONS In case of a bank guarantee submission, the customer should request to In case of a bank guarantee submission, the customer should request send the original guarantee letter directly from the bank to the Finance to send the original guarantee amendment letter directly from the Department Email in Dubai customs "Refund.Finance@DubaiCustoms.ae" bank to the Finance Department Email in Dubai customs "Refund. Finance@DubaiCustoms.ae" 50 Dubai Customs Services Guide Dubai Customs Services Guide 51 <!-- page 26 ends --> Completion Completion Time Time Request Duty Account Top-up Pay Bills or Fines 1 Working Immediate day Description Service Delivery Channel Description Service Delivery Channel This service allows customers to - Website This service allows customers to pay - Customs Center top-up their Customs Duty accounts - Mobile Web any outstanding bills, surcharges or - Website (Dubai Trade and Dubai for the payments of Customs Duty customs fines Smart Government) and other related fees. Service Urgency - Mobile Web (Dubai Trade and N/A Bundle Dubai Smart Government) Bundle N/A N/A Target Category Service Urgency - Companies Relationship Type N/A Relationship Type - From Government to Business - From Government to Business Service Fees - From Government to Individuals Target Category No Fees - Companies Service Type Service Type - Individuals Transactional Required Documents Transactional None Service Fees Service Hierarchy Service Hierarchy No Fees Supplementary Sub Service Required Documents Service Interconnection Service Interconnection None N/A N/A Service Limitation Service Limitation N/A N/A Service Delivery Procedure Service Delivery Procedure 1. Submit the application through 1. Submit the application through all available channels all available channels

2. Receive a notification of 2. Pay the required amounts accomplishment 3. Receive a notification of

3. Deposit the required amounts payment Service Delivery Time Service Delivery Time Available around the clock Available around the clock (Online and Mobile Web). Refer to customer happiness centers working hours (Center) 52 Dubai Customs Services Guide Dubai Customs Services Guide 53 <!-- page 27 ends --> Completion Completion Time Time Submit Refund Claim Request Refund Claim Cancellation 5 Working 5 Working Days Days Description Service Delivery Channel Description Service Delivery Time This service is provided to the - Customs Center This service is provided to the Available around the clock Customers to submit a claim to - Website (Companies) Customers to cancel a submitted (Online and Mobile Web). Refer refund of deposit or release of guarantee paid in lieu of Customs - Mobile Web (Companies) claim for refund of deposit or to customer happiness centers duty release of guarantee paid in lieu of working hours (Center) Service Urgency Customs duty Bundle N/A Service Delivery Channel N/A Bundle - Customs Center Relationship Type Target Category N/A - Website (Companies) - From Government to Business - Companies - Mobile Web (Companies) - From Government to Individuals - Individuals Relationship Type - From Government to Business Service Urgency Service Type Service Fees - From Government to Individuals N/A Transactional - AED 50 per Declaration Service Hierarchy - AED 20 Knowledge and Service Type Target Category Sub Service Innovation fees will be added on Transactional - Companies top of any service costs AED 50 - Individuals Service Interconnection and above Service Hierarchy Submit Customs Declaration Service Fees Supplementary Service Limitation Required Documents No Fees N/A Proof of export for goods as the Service Interconnection following: N/A Required Documents Service Delivery Procedure - By Sea: Exit/Entry certificate, None 1. Submit the application through all available channels Copy of Export Declaration, Service Limitation

2. Pay service fees Copy of Manifest, or Copy of Bill N/A

3. Receive notification of of Lading accomplishing the service - By Air: Exit/Entry certificate, Service Delivery Procedure Copy of Export Declaration, or 1. Submit the application through Service Delivery Time Copy of Airway Bill all available channels Available around the clock (Online and Mobile Web). Refer - By Land: Exit/Entry certificate, 2. Receive notification of to customer happiness centers Copy of Export Declaration or Copy accomplishing the service working hours (Center) of Manifest TERMS AND CONDITIONS TERMS AND CONDITIONS Refer to Services Guide - Appendix (C) Refer to Services Guide - Appendix (C) 54 Dubai Customs Services Guide Dubai Customs Services Guide 55 <!-- page 28 ends --> Completion Completion Time Time Request Client Clearance Certificate Request Goods Landing Certificate 10 working days 2 Working minimum Hours Description Service Delivery Time Description Service Urgency This service provides customers to Available around the clock This service allows customers to N/A obtain: request a certificate that confirm the - Clearance Certificate - Service Delivery Channel goods was entered/cleared through Target Category Termination - Website - Clearance Certificate - For - Mobile Web Customs - Companies company records - Clearance Certificate - Change Service Urgency Bundle Service Fees ownership N/A N/A AED 100.00 - Clearance Certificate - Add AED 20 Knowledge and Innovation Partner Target Category - Clearance Certificate - Business - Companies Relationship Type fees will be added on top of any Code Cancellation - From Government to Business service costs AED 50 and above Service Fees Bundle AED 100.00 Service Type Required Documents N/A AED 20 Knowledge and Innovation Transactional - Card Copy of (Customer/ fees will be added on top of any Delegate/ Person's) Relationship Type service costs AED 50 and above - From Government to Business Service Hierarchy Sub Service Service Type Required Documents Transactional - Letter from the company that state the customer business Service Interconnection Service Hierarchy code Submit Customs Declaration Sub Service - Passport copy of the owner or authorized person Service Limitation Service Interconnection *If license owner is not available, the N/A Request Business Registration following will be required: Power of Service Limitation Attorney, Shared Certificate, or Letter Service Delivery Procedure N/A from License Authority 1. Submit the application through all available channels Service Delivery Procedure 2. Pay service fees 1. Submit the application through all available channels 3. Receive the certificate 2. Pay service fees

3. Receive the certificate Service Delivery Time Available around the clock. TERMS AND CONDITIONS Service Delivery Channel - Website AED 3,000 will be added in case customs audit is required (customs transaction available) - Mobile Web 56 Dubai Customs Services Guide Dubai Customs Services Guide 57 <!-- page 29 ends --> Completion Completion Time Time Request Goods Landing Certificate Amendment Request Vehicle Clearance Certificate 2 Working Immediate Hours Description Service Urgency Description Service Delivery Procedure This service is provided to N/A This service is provided to customers 1. Submit the application through the customer to request an to request for a Vehicle Clearance all available channels amendment on landing certificate Target Category Certificate for the vehicle imported 2. Pay service fees that was issued by Dubai Customs - Companies through Dubai entry ports after 3 . Receive the certificate completing the necessary clearance Bundle Service Fees procedures. This certificate is a Service Delivery Time N/A No Fees mandatory requirement for all Available around the clock vehicles that need to be registered (Online and Mobile Web). Refer Relationship Type Required Documents within the UAE to customer happiness centers - From Government to Business None working hours (Center) Bundle Service Type N/A Service Delivery Channel Transactional - Website (Companies) Relationship Type - Mobile Web (Companies) Service Hierarchy - From Government to Business Supplementary - From Government to Individuals Service Urgency N/A Service Interconnection Service Type N/A Transactional Target Category - Companies Service Limitation Service Hierarchy - Individuals N/A Sub Service Service Fees Service Delivery Procedure Service Interconnection AED 30.00 per Vehicle

1. Submit the application through Submit Customs Declaration all available channels Required Documents

2. Receive the modified certificate Service Limitation Card Copy of (Customer/Delegate/ N/A Person's) Service Delivery Time Available around the clock Service Delivery Channel - Website - Mobile Web TERMS AND CONDITIONS In the event of cancellation of the customs declaration, the customer is required to cancel the vehicle clearance certificate 58 Dubai Customs Services Guide Dubai Customs Services Guide 59 <!-- page 30 ends --> Completion Completion Time Time Request Vehicle Clearance Certificate Duplicate Request Vehicle Clearance Certificate Cancellation Immediate Immediate Description Service Delivery Time Description Service Delivery Time This service is provided to Available around the clock This service is provided to Available around the clock customers to request for (Online and Mobile Web). Refer customers to request for (Online and Mobile Web). Refer re-issuance of Vehicle Clearance to customer happiness centers cancellation of Vehicle Clearance to customer happiness centers Certificate that was issued by Dubai working hours (Center) Certificate that was issued by Dubai working hours (Center) Customs Customs Service Delivery Channel Service Delivery Channel Bundle - Customs Center Bundle - Customs Center N/A - Website (Companies) N/A - Website (Companies) - Mobile Web (Companies) - Mobile Web (Companies) Relationship Type Relationship Type - From Government to Business Service Urgency - From Government to Business Service Urgency - From Government to Individuals N/A - From Government to Individuals N/A Service Type Target Category Service Type Target Category Transactional - Companies Transactional - Companies - Individuals - Individuals Service Hierarchy Service Hierarchy Supplementary Service Fees Supplementary Service Fees AED 100.00 No Fees Service Interconnection AED 20 Knowledge and Innovation Service Interconnection N/A fees will be added on top of any N/A Required Documents service costs AED 50 and above - The original certificate of the Service Limitation Service Limitation vehicle N/A Required Documents N/A - Card Copy of (Customer / - Police report case copy Delegate / Person's) Service Delivery Procedure - No Objection Letter from the Service Delivery Procedure - No Objection Certificate from

1. Submit the application through Roads and Transport Authority 1. Submit the application through Roads and Transport Authority all available channels - Card Copy of (Customer / all available channels that Vehicle is not register

2. Pay service fees Delegate / Person's) 2. Receive Vehicle Clearance

3. Receive the certificate Certificate Cancellation TERMS AND CONDITIONS TERMS AND CONDITIONS In the event of cancellation of the customs declaration, the customer is In the event of cancellation of the customs declaration, the customer is required to cancel the vehicle clearance certificate required to cancel the vehicle clearance certificate 60 Dubai Customs Services Guide Dubai Customs Services Guide 61 <!-- page 31 ends --> Completion Completion Time Time Request FZ Invoice Issuance Authorization Request No Objection for Customs Broker 1 Working 2 Working Day Hours Description Service Urgency Description Service Urgency This service request is to facilitate N/A This service is provided to the N/A the Free zone companies in Dubai Customs Brokers to request for a to issue invoices on behalf of the Target Category "No Objection Certificate" in order Target Category overseas parenting companies - Companies (In Dubai Free zones to Issue, Amend, Cancel a Trade Companies only) License with Brokerage Activity Service Fees Bundle Bundle New: N/A Service Fees N/A 700 AED No Fees Relationship Type Relationship Type Amend: - From Government to Business Required Documents - From Government to Business 250 AED to add “each” partner - Free Zone License Copy 700 AED to open new branch Service Type - Letter from the overseas Service Type 250 AED to change owner Transactional exporting company delegating Transactional FZ company to issue invoices Cancel: Service Hierarchy which should be attested by Service Hierarchy No Fees Chamber of Commerce in the Sub Service Sub Service AED 20 for Innovation & Knowledge overseas country and Diplomatic Service Interconnection Dirham fee will be applicable for any Service Interconnection mission of UAE (if any) and N/A service fee AED 50 and Above N/A endorsed by Ministry of Foreign Affairs overseas Service Limitation Service Limitation N/A Required Documents N/A New: Service Delivery Procedure Trade name and activity Reserve Service Delivery Procedure 1. Submit the application through Certificate (Initial approval for Trade

1. Submit the application through all available channels name and activity) all available channels 2. Pay service fees

3 . Receive the certificate (approval) Amendment:

2. Receive FZ Invoice Issuance Trade name and activity Reserve Authorization Service Delivery Time Certificate (Initial approval for Trade Available around the clock name and activity Service Delivery Time Available around the cloc Service Delivery Channel Cancellation: - Website None Service Delivery Channel - Mobile Web - Website - Mobile Web 62 Dubai Customs Services Guide Dubai Customs Services Guide 63 <!-- page 32 ends --> Completion Completion Time Time Request VAT Registration Certificate Request Customs Transactions Report 2 Working 3 Working Hours Day Description Service Delivery Channel Description Service Urgency This service allows customers - Website This service allows customers to N/A registered with Dubai Customs to - Mobile Web request a history report of their request issuance of certificate for VAT customs transactions for a given Target Category registration purposes Service Urgency period - Companies N/A Bundle Bundle Service Fees N/A Target Category N/A AED 50 for every month - Companies AED 20 Knowledge and Innovation Relationship Type Relationship Type fees will be added on top of any - From Government to Business Service Fees - From Government to Business service costs AED 50 and above AED 100.00 Service Type AED 20 Knowledge and Innovation Service Type Required Documents Transactional fees will be added on top of any Transactional - Letter from the company stating service costs AED 50 and above the customer business code and Service Hierarchy Service Hierarchy specifying a time period for the Sub Service Required Documents Sub Service requested report None Service Interconnection Service Interconnection Request Business Registration Request Business Registration Service Limitation Service Limitation N/A N/A Service Delivery Procedure Service Delivery Procedure

1. Submit the application through 1. Submit the application through all available channels all available channels

2. Pay service fees 2. Pay service fees

3. Receive the VAT registration 3. Receive the report. letter Service Delivery Time Service Delivery Time Available around the clock Available around the clock Service Delivery Channel - Website - Mobile Web 64 Dubai Customs Services Guide Dubai Customs Services Guide 65 <!-- page 33 ends --> BUNDLES 66 Dubai Customs Services Guide Dubai Customs Services Guide 67 <!-- page 34 ends --> Completion Time Zadi 1 Working Hour Description Target Category This package allows companies to - Companies request approval for the entry of food items during the submission Service Fees of customs declaration Import: AED30.00 - AED100.00 Relationship Type For more details, refer to appendix - From Government to Business (B) Service Type AED 20 Knowledge and Innovation Transactional fees will be added on top of any service costs AED 50 and above Service Hierarchy N/A Required Documents - Invoice Service Interconnection - Packing list N/A - Certificate of Origin Service Limitation N/A Service Delivery Procedure

1. Submit the application through all available channels

2. Pay service fees

3. Receive notification of approval on accomplishing the declaration Service Delivery Time Available around the clock Service Delivery Channel - Website - Mobile Web 68 Dubai Customs Services Guide Dubai Customs Services Guide 69 <!-- page 35 ends --> FAQs 70 Dubai Customs Services Guide Dubai Customs Services Guide 71 <!-- page 36 ends --> How do license holders clear obtained a Customs business code What are the Duty Free VCDs. These items will be released goods for sale locally? based on their license issued by the allowances allowed to carry with to the importer only after inspection A license holder must register with concerned mainland entity. me as a passenger? and censorship. Generally, any Dubai Customs to obtain a Customs Customs declaration for Temporary • Gifts whose value does not content that contradicts the nation's Business Code. Using this code, the admission (Temporary Admission from exceed AED3,000 values, traditions, or moral standards appropriate declaration type must ROW to Local / Temporary Admission will be banned. • The Number of cigarettes should be submitted for customs clearance from Free Zone to Local / Temporary not exceed (400) cigarettes, (50) when importing goods from the Admission from CW to Local) should cigars, (500) grams of tobacco What is the procedure for Rest of the World, GCC countries, Dubai-based free zones, or customs be submitted with appropriate (minced or pressed for pipes, bringing in Uncut Diamonds for warehouses. Certain goods require purpose. A deposit equivalent to minced or pressed tobacco for sale, Also what documentation special approvals or permits from Customs duty will be applicable smoking, tobacco or mild-tasting needed at the airport by the seller relevant regulatory authorities. according to the Customs tariff on tobacco). Exceeding the above will on Arrival? These approvals must be obtained the item which will be refunded upon Rough diamond industrial or non- be dutiable. and submitted along with the re-exportation of the goods within industrial are duty exempted but the required documents to the customs • The amount of alcoholic the timelines allotted for Temporary company is required to provide the authorities for customs clearance. beverages and beers should admission (Refer relevant Customs K.P Certificate (Kimberly Process). not exceed 4 liters of alcohol Policy on Temporary admission for Note that the shipment should have Who may clear cargo through beverages, or 2 cartons of beer details) the K.P Certificate if not then the Customs Centers? (each consisting of 24 cans, not shipment will be impounded. Loose • Any company having a Customs In case the goods are covered exceeding 355 ml for each can or diamond is duty free but loose color business code can submit the its equivalent) under ATA carnet, then no deposit is gems stones diamond is dutiable 5% Customs declaration for clearance. applicable. The timeline of temporary on the CIF value. • Agents holding a Dubai Economic What is the rate of Customs duty Department Clearing and admission for ATA carnet will be 6 months or until the validity of the in Dubai? I will be travelling to Kenya via Forwarding (C&F) license may also clear cargo on behalf of ATA carnet whichever is lesser. 5% of the value CIF (Cost Freight Dubai and carrying medicines consignees provided that they Insurance) value except for alcohol for my use. What are the Rules have obtained Customs business For more details on ATA carnet and cigarettes/tobacco. 50% & Regulations for carrying code and have authorization in contact 800-CHAMBER Duty payable for alcohol while medicines? customs system from the owner 100% for cigarettes, tobacco and • Passenger cannot carry medicines of the goods to submit Customs I am interested in Dubai's manufactured tobacco substitutes. even if it is for personal use declaration. Diamond Import/Export statistics • Individuals requiring customs in bulk quantity. It may be with breakdown per country, per Please see GCC Common Customs impounded and can be a criminal clearance for the goods imported year and per month. Please advise Tariff for further details. or exported as personal effects. case. me how can I access them? • Prescription from the doctor is Though business statistics are What are the Import regulations I would like to Import goods to required to bring the quantity of available on our website for Books, Music CDs, Cassettes UAE temporarily for exhibition or the drugs with you only for the www.dpworld.com & Audio/Video? as sample. What is the procedure period you are going to stay at www.dubaicustoms.gov.ae, but any The Ministry of Information/ for Temporary Admission? specific report can be requested by Department of Information regulates Dubai. The entity bringing goods for using our service “Request Trade the import of printed and visual • It may require a special Temporary purpose should have Statistics Report” media, including books, CDs, and permission from the Ministry 72 Dubai Customs Services Guide Dubai Customs Services Guide 73 <!-- page 37 ends --> of health to carry more than 2. To get this permit you have to Is it necessary to declare the Can the order of the customs convincible quantity of medicines. apply personally or through an value of imported goods to valuation methods be changed? • As per customs rule all type of agent, the following documents customs? Article 4 of the Agreement on medicines subject to approve by are required: Yes, an importer/owner or their customs valuation (ACV) allows an Ministry of Health and Medical • Vaccination records copies representatives needs to declare the importer to request reversal of the Services, for this reason if any (rabies vacc. is the most value of the imported goods as part order of application between the medicines are hand carried important) of customs declaration at the customs Deductive Value Method and the customs refer to Ministry of Health • Owner passport copy holding entry point along with the supported Computed Value Method, which will if ministry disapprove then such his residence visa • Applicable fee invoice. be require Dubai Customs approval. medicines are detained. For all detained items customs issue 3. A governmental health certificate detain slips. You can also take from the country of origin. What are the different methods What is the principal method of approval from Ministry of Health of customs valuation allowed valuation under the Agreement with doctor’s prescription and take Do all businesses need to register under the Agreement on customs on customs valuation (ACV)? stamp of ministry on the detain with Dubai Customs? valuation (ACV)? The principal method of valuation slip for release of items Any business that uses Dubai customs Imported goods are valued according under the Agreement on customs services need to register their to the following basis which must be valuation (ACV) is the transaction What are the regulations involved business with Dubai Customs and applied in order: value method. in regards to the import of obtain the Dubai Customs registration 1. The transaction value of imported Jewelry/Diamonds to Dubai? business code based on the trade goods method What is transaction value? Documents required importing license. 2. The transaction value of Identical Transaction value is the price actually shipments: goods paid or to be paid against the sale of • Export Company's origin Invoices Do I have to come to the customs 3. The transaction value of similar the goods for export to the country dully signed and stamped Packing office in order to submit the goods of importation in GCC states. for the business registration request? list (quantity & packing). 4. Deductive value, based on goods when sold for export to the No need, just fill the online application • Packing list (quantity & packing). subsequent sale price in the country of importation. on the website www.dubaitrade.ae and • A list of studding details of jewelry. importing country submit for verification and approval.

5. Computed value, based on cost What does the “price actually paid As a passenger, What kind of I would like to know certain of materials, manufacturing, cost, or to be paid” mean? goods do I have to declare? details about bringing Pets into overheads, handling charges The “price actually paid or to be paid” Passengers must declare all kinds Dubai. Is there any restrictions in and profit in the country of represents the total payment made of goods when the value exceed place and what is the procedure? production. or to be made by the buyer. The AED3,000 and the declaration To import your pets into U.A.E. 6. The fallback method, where the payment may be made not only in you will be asked for the following for personal belonging less than AED3,000 is not required. previous methods (1-5) are used in the form of transfer of money, but documents in the airport when greater flexibility but in the same also by letters of credit or negotiable arriving: What is Customs Value? order instruments. Payment may also be

1. An original import permit from Ministry of Climate Change & The value of goods for the purposes made directly or indirectly. Environment, vet Quarantine of imposing import duties. section. 74 Dubai Customs Services Guide Dubai Customs Services Guide 75 <!-- page 38 ends --> What procedure should be transport, insurance and relevant control a third person. What does transfer prices mean? followed if the customs officials charges up to the place of • They are members of the same Recent trends in world trade show has reasons to doubt the truth or importation. family: increasing international transfer accuracy of the declared value? How is the customs value 1. The term “persons” includes of goods between trans-national When a declaration is made and calculated when the currency the legal persons. companies (TNCs) and their overseas the customs officer has reason to of the importing country differs 2. The person is deemed to be affiliates and branches. Prices doubt the truth or accuracy of the from the currency used to pay controlling another person indicated for such transfer of goods declared information or submitted against the purchased goods from if he assumes a legal or are known as transfer prices. Transfer documents as part of declaration overseas? workable position through prices should be determined using process, the customs officer may The exchange rate of the foreign which he can impose his any of the recognized methods ask the importer to provide further currency at the time of Customs conditions and directives over in such way that is acceptable to clarification, including documents or declaration submission will be the other person. customs and tax authorities in both other evidences, proofing that the considered for calculation of Customs the importing and the exporting declared value represents the total charges in Arab Emirates Dirhams. Who can be considered as countries. However since no taxation amount actually paid or to be paid members of the same family? system applies in GCC states, transfer for the imported goods, adjusted by Who are related persons? The following persons are considered prices is not a concern. the valuation factors. If after receiving Article 15 of the Agreement on as members of the same family: further information. customs valuation (ACV) defines • Husband and wife What are the entitled actions for related persons. • Brother and sister customs authority when doubting Should the customs value • Persons are deemed to be related the accuracy of the declared • Brothers include charges towards freight, only if: value? • Sisters insurance, loading, unloading and • They are officers or directors of In reference to the WTO Committee delivery? one another’s business; • Grandfather and grandmother, on Customs Valuation (Appendix III), The customs value for goods • They are legally recognized granddaughter and grandson. the customs authorities are allowed imported to Dubai is based on CIF partners in business; • Cousins in such cases to make further (Cost, Insurance, Freight) according • They are employer and employee; • Nieces. enquiry with the importer and to to Common Customs Law of GCC • Any person directly or indirectly reject the declared value if there are • Nephews. States and its rule of implementation owns, controls or holds 5% or still reasonable doubts about the • Brothers-in-law and explanatory notes thereof more of the outstanding voting truth and accuracy of the declared value of the exported goods is that stock or shares of both of them. • Sisters-in-law value. And in the event of failure to indicated in the customs declaration • One of them directly or indirectly • Husband of the wife’s sister or present the required evidences the plus the cost until arrival of the controls the other. husband’s sister. customs administration may refuse goods to port of destination in GCC • Both of them are directly or • Wife of wife’s brother. the transaction value method and States. indirectly controlled by a third • Parent and child apply another method. person. • Uncle The CIF includes the cost of • Together they directly or indirectly 76 Dubai Customs Services Guide Dubai Customs Services Guide 77 <!-- page 39 ends --> Some situations may take longer “duties” on the amount equivalent to to apply other valuation methods but Are there any provisions applied time for customs administration the additional value added resulting usually the value is determined in by on issuing invoices from Free zones to determine the goods value from such finishing or repair at the allowing depreciation from the prices in UAE on behalf of the mother time of importing back. of new machinery for the period of company? which many be time and cost consuming. Does the importer use. At the same time, appropriate Yes there are provisions applied which How are additional goods packed additions are also made for any are described in customs notice have a right to clear his goods free of charge valued? repairing done and additions made in (05/2010) before taking the final decision? In some cases additional pack between. Yes. Article 13 of the Agreement of goods are shipped along with What is the required evidence to on customs valuation (ACV) allows the consignment as samples or How is carrier media bearing verify price? an importer to request release of The evidence required bank transfer replacements of goods maybe software for data processing his goods from customs control and remittances and exchange of damaged while shipping. In such equipment valued? prior to completing some customs correspondence between the seller cases, the sale price should be Valuation of carrier media such as procedures or before payment of and buyer sheets if necessary. considered to cover the total quantity tapes and discs for data processing their customs duties, described shipped. equipment (computers) is applied further in customs policy (DCP 18). If the shipment was from the through customs notice DCP (10). mother company (Exporter) and How are replacement goods to be Does the importer have a right delivered directly to our customer, to appeal against taken decision valued? How are royalties and license however the invoice is issued by of customs value by the customs The replacement goods maybe fees to be treated for valuation the local company in the free authorities? invoiced free of charge or invoiced purposes? zone, Do we need an authorization Yes. Article 11 of the Agreement on at the original price with an When the buyer pays a royalty or letter? customs valuation (ACV) lays down arrangement between the buyer and The local company doesn’t need an license fees related to the imported that: the legislation of each Member seller for giving credit for the original goods as a condition of sale, the authorization letter as the company country should provide rights of goods. But in any situation, the amount has to be added to the price is issuing their own Dubai invoice appeal without penalty against the replacement goods will be valued at while the authorization letter is for determined customs value. actually paid or to be paid, which may the original price. The first shipment authorizing free zone companies be paid either directly or indirectly. The appeal can be submitted to the to issue invoices on behalf of the has to be considered separately. Committee of Valuation, Tariff and exporter. How are discounts treated for Origin How is used machinery to be valuation purpose? How are jewelry evaluated? How are goods exported for valued? Discounts type varies like (cash The value of jewelry is based on repairs to be valued when The transaction value method can discounts, quantity discounts, the carat type and weight, while the imported after repairs? be applied. However, the machinery discounts in kind and special price of each gram is as per the Good that have been temporarily may have been further used after the introductory discounts), and they are international gold burse prices at the exported for finishing or repair shall last purchase or the declared value allowed according to the provisions time of declaration clearance. be subject to the customs taxes may be doubtful. It may be possible stated in customs policy DCP (9). 78 Dubai Customs Services Guide Dubai Customs Services Guide 79 <!-- page 40 ends --> SERVICE GUIDE APPENDIX 80 Dubai Customs Services Guide Dubai Customs Services Guide 81 <!-- page 41 ends --> Appendix (A): Customs Information 1. The following personal effects accompanying passengers shall be allowed entry ► Time limit for Customs Declaration Documents submission and are exempted from customs duty: - Customs declarations documents shall be required to submit to the designated - Gifts whose value does not exceed AED 3000 Customs Office within the period of maximum 30 days from the date of processing - A total number of 400 cigarettes, or 50 cigars, or 500 grams of tobacco (minced the declaration. or pressed for pipes) or minced/pressed tobacco for smoking, tumbak (pure - In case of late submission of the documents of the goods by exceeding the grace period tobacco) or hookah molasses of 30 days from the date of processing the declaration, a Late Fee shall be imposed for - Arriving/departing passengers aged 18 years and above must declare to Customs each day 5 AED of delay up to a maximum period of 106 days. any cash or cheques, promissory notes, payment orders, precious metals or - In case of failure to submit the Documents within the period of 106 days, further stones in their possession with value exceeding AED 60,000 or equivalent in administrative actions shall be taken and also a fine and penalty may be imposed. foreign currencies - Any claim for refund of duty or deposit shall not be accepted until the client - For passengers under the age of 18 the amount in their possession will be completes the process of Documents submission as stated above. added to the permitted limit of their parent/guardian or accompanier For more details about fines and penalties refer to Appendix C Conditions for exemption from customs duties - The baggage and gifts must be of a personal nature and not in commercial ► Post Clearance Audit quantities Customs conducts post clearance audit on all transactions of the customer with Dubai - The passenger must not be one who frequently visits the same customs centre Customs to ensure law compliance. In the process of audit Customs shall demand the or who trades in the items in his possession client for all required information to be submitted when it deems necessary, in order to - The passenger must not be a crew member of the means of transport facilitate Customs Audit. According to GCC customs Law, mainland companies are bound - Cigarettes and alcoholic beverages are not permitted entry and are not subject to to keep the records of all Customs Declaration and supporting documents for a period duty exemption for passengers under 18 years of age of five years from the date of processing the Customs transaction. In the case of Free zones, the time period for retention of the records is until the closure of their business. 2. Passenger Deposit Refund - Upon departure, the passenger should proceed to the arrival lounge and present ► Method of Payments the Airport Security Personnel with the Customs Declaration processed earlier - Credit Account in order to proceed to the Customs stations. The insurance deposit is refunded - Standing Guarantee after due inspection and verification of the inbound goods. - Debit Account - If no re-export of all of the inbound goods is confirmed, the insurance deposit - Virtual Stock Guarantee Account shall be deducted in proportion with the unexported goods. - e-Payment - Cash 3. Excess quantity and value - Cheque - Customs duty will be levied on quantities and values in excess of the limits provided above, and VAT may also be applicable. ► Passengers Belongings and Cash Declaration: - All customs procedures applicable for imported goods will be applicable to the Verbal, written or electronic declaration or passage through the green or red channels goods accompanying the passenger in commercial quantities and values; in will be regarded as a customs declaration by the passenger. Inspection of passengers` terms of customs tariff, valuation, customs declaration preparation, and other personal belongings and the procedures for their confiscation and collection of payable procedures applicable to imported goods. customs duties or exemption. 82 Dubai Customs Services Guide Dubai Customs Services Guide 83 <!-- page 42 ends --> ► Sale of Goods by Public Auction Import for Re Export to Local from FZ 100 100 In line with the provisions in the Common Customs Law of GCC and Dubai Customs Policy, Dubai Customs shall exercise the right to sell the following goods in public Import for Re Export to Local from ROW 100 100 Auction. - Seized perishable goods Import Statistical Declaration 70 80 - Goods placed in Public and Private Customs Warehouses after the expiry of their Import to CW from FZ 80 80 permitted storages period - Un-Cleared Goods remaining in the Port Terminals and Container Yards or Wharves Import to CW from Local (after temporary admission) 80 80 - Unclaimed Goods which are left behind at the Customs Office or Customs Warehouse Import to CW from ROW 80 80 - Confiscated Means of Transport Import to CW from CW 80 80 The permitted storage periods for the various types of goods are: Import to CW from CW (Other Emirates & GCC) 80 80 - Three months for FCL/General/Bulk Cargo, Vehicle and other Road-Moving Equipment arriving by Sea, all Goods arriving by Air and Land. Import to CW from FZ (Other Emirates & GCC) 80 80 - One month for the FCL Refrigerated and Dangerous Cargo - Three months for goods deposited in the Customs Store by the passengers. Import to Local from CW 70 80 Customs shall announce the public auction and publish the list of the goods for sale. Import to Local from FZ 70 80 Import to Local from ROW 70 80 Appendix (B): Services’ Fees Re Export to FZ (after Import for Re Export) 100 100 Bill Of Entry (Declaration)Types Dutiable Non- Dutiable Re Export to ROW (after import for re-export) 100 100 Export from CW to FZ 100 100 Return to FZ after Temporary Admission 100 100 Export from CW to ROW 100 100 Return to ROW after Temporary Admission 100 100 Export From CW to CW (Other Emirates & GCC) 100 100 Temporary Admission from CW to Local 100 100 Export From CW to FZ (Other Emirates & GCC) 100 100 Temporary Admission from FZ to Local 100 100 Export from Local to FZ 100 100 Temporary Admission from ROW to Local 100 100 Export from Local to ROW 100 100 Temporary Export from Local to FZ 100 100 Export Statistical Declaration 50 50 Temporary Export from Local to ROW 100 100 FZ Transit Between Dubai based FZ 80 80 Transfer of Cargo by Dubai based CW 80 80 FZ Transit In 80 80 Transfer within a FZ 80 80 FZ Transit Out to FZ (Other Emirates & GCC) 80 80 Transit (ROW to ROW) 50 15 FZ Transit Out 80 80 Import to Local after Temporary Admission 70 80 Import for Re Export to Local from CW 100 100 84 Dubai Customs Services Guide Dubai Customs Services Guide 85 <!-- page 43 ends --> Other Fees Amount Trade Mark - Additional Fees For Urgent Complaint Follow up 500 Certificate Of Discharge 100 Trade Mark - Additional Fees For Urgent Complaint Follow up during 1000 Holidays Cheque Installment for Company- Per Cheque (From 1 to 4) 150 Appendix (C): Fines and Penalties Cheque Installment for Company- Per Cheque (From 5 to 12) 300 Fines with respect to Claim Submission Time Cheque Installment for Person- Per Cheque (From 1 to 4) 50 (from Declaration Clearance Date) Cheque Installment for Person- Per Cheque (From 5 to 12) 75 Claim Conditions Standing Guarantee Cash Deposit Certificate of Arrival in a Customs Post 100 *Time *Time *Time *Time Range Fine Range Fine Range Fine Range Fine (Days) (Days) (Days) (Days) Customs Audit Fee at client’s request 3000 Claims for Re Export Deposit DUCAMZ-Delivery Advice & Valuation Report On Vehicle 200 241-270 15% 271-300 30% 241-300 15% 301-330 30% Duplicate Copy of any Customs issued Document 100 All Import For Re-Export Declarations (Full/Partial Export) 331-360 45% Exit /Entry Permit on Goods through Customs Gate 20 All Import For Re-Export Declarations 211-240 AED 1000 241-270 AED 2000 (No Export) Exit Entry Seal Charge 20 Gate Pass Charges 20 All Transit Declarations 61-75 25% 76-90 50% 46-60 25% 61-90 50% Inspection Charge 150 All Transit Declarations to Ship 121-135 25% 136-150 50% 106-120 25% 121-150 50% Stores Inspection Seal Charges 20 All Temporary Admission 211-240 25% 241-270 50% 211-240 25% 241-270 50% Declarations Kimberly Certificate Process Charges-DMCC 30 Free Zone Export Declarations 61-90 25% 61-90 25% Postponement Of PDC for Company per Cheque 200 (Transit Out) Postponement Of PDC for Individual per Cheque 100 Free Zone Export Declarations (Transit Out) to Ship Stores 121-150 25% 121-150 25% Storage Fee per day on each package of goods carried by 100 All Customs Warehouse Export 61-75 25% 76-90 50% 46-60 25% 61-90 50% passenger Declarations Trade Agency - Additional Fee for Customs Inspection 2000 All Customs Warehouse Export 121-135 25% 136-150 50% 106-120 25% 121-150 50% Declarations to Ship Stores Trade Agency - Urgent Follow-Up of a Complaint (One Time) 500 Claim for Customs Duty Deposit Trade Agency - Urgent Lodgment and Follow Up of a Complaint 1000 All Declarations 61-90 10% 61-90 10% after Office Time and outside Customs Zone Claim for Deposit against Invoice& Certificate Origin Trade Mark - Complaint Follow Up Deposit 5000 All Declarations 61-90 25% 91-120 50% 61-90 25% 91-120 50% Trade Mark - Complaint Follow Up Fees 2000 * No fines will be charged if the claim is submitted prior to the initial time range mentioned in the above table. 86 Dubai Customs Services Guide Dubai Customs Services Guide 87 <!-- page 44 ends --> Other fines Fine/Deduction (AED) Exit/Entry Certificate 10 Pads 200 Broker card renewal delay 50 per month Unified GCC Custom Tariff Book (Arabic & English) Single 520 Late submission fine for Customs Declaration Documents 5 Debit Slip 10 Pads 100 Fine for replacement of PDC Cheque 500 Declaration Forms 1500 Forms 300 Fine on Cheque Returned 500 Declaration of Export 10 Pads 250 Fine on Container Seal Breaking 5000 Delivery Order 500 Forms 550 Fine on Wrong Declaration 500 Individuals Daily Pass at Ports Single 3 Free zone non- re-export -penalty 10% of the CIF value Individuals Daily Pass at Dry Port Single 6 Fine on wrong declaration 500 DUCAMZ -Vehicle Exit Certificate Single 30 Fine on declaring wrong HS Code not resulting in loss of Delivery Advice & Valuation Report On Vehicle from Dubai Free Zone 10 Pads 200 500 Customs Duty Export Manifest Sea Cargo Single 20 Appendix (D): Prices of Customs Printed Forms and Documents GCC Customs Common Law Book Single 50 Name of Forms Units AED Import Authority for Restricted Goods 10 Pads 200 Cargo Clearance under a Standing Guarantee Form 10 Pads 200 Inter-Port Transfer Authority 10 Pads 200 Customs Duty Exemption for Medicine Form 10 Pads 200 List Of Exemption Goods Single 25 Duty Exemption End User Form Single 15 Manifest Receipt And Registration Single 10 Exemption Of Industrial Form Single 15 Outbound Cargo Inter Port Transfer Single 25 Standing Guarantee Form 10 Pads 200 Outbound Cargo Tally Sheet Single 20 Transfer Goods to Customs Bonded Storage Form 100 Copies 150 Valuation/ Specification Report on Vehicle 10 Pads 200 Auction Notice Single 10 Vehicle List Single 25 Customs Duty Bank Guarantee Form Single 15 Vessel Clearance Certificate Single 15 Delivery Advice & Valuation Report On Vehicle from DUCAMZ 10 Pads 200 88 Dubai Customs Services Guide Dubai Customs Services Guide 89 <!-- page 45 ends --> Appendix (E) - Rates of Tobacco and Manufactured Tobacco Substitutes: Pharmaceutical products and Medical/ Ministry of Health and Prevention Surgical instrumental and apparatus Description HS Code Duty Rate* Duty Amount* Emirates Authority for Standardization and Tires/Drinking Water Metrology Un manufactured Tobacco • Not stemmed/Stripped 24 011000 Printed books, newspapers and similar • Partly or wholly stemmed/stripped 24 012000 National Media Council products, Work Art, collectors “Pieces and AED 20 per Antiques” 100% Gross Kg Tobacco refuse • For uses as tobacco & others 24013010 Kimberly Emirates office Pearls, Diamonds, Rough Diamonds etc. 24013090 • Cigars, Cheroots containing tobacco 24021000 AED 150 per General Secretariat Of Municipalities Lasers, Dangerous waste. • Cigars of tobacco substitutes 24029010 100% direct covered Kg Telecommunications Regulatory Authority Telecommunication equipment • Cigarettes containing Tobacco 24022010 AED 100 per 100% • Cigarettes of tobacco substitutes 24029020 1000 cigarettes Federal Authority for Nuclear Regulation Nuclear reactors and Radio Transmitters Manufactured tobacco and tobacco substitutes H.Q. Coast Guard Group Boats, Cruise Ships etc. • Chopped or compressed tobacco for cigarettes 24031910 • Chopped or compressed tobacco for pipes 24031920 • Chopped or compressed tobacco for retail 24031930 100% AED 40 per kg • Others 24031990 • Homogenized or reconstituted tobacco 24039100 • Compressed or liquored tobacco for 24039910 making snuff • Compressed or chopped tobacco for chewing 24039921 *Customs duty will be charged based on Duty Rate or Duty Amount (whichever is higher) Appendix (F) - Restricting Authorities: Competent authority that approve to release the goods which is restricted under the provisions of the Common Customs Law or any other regulation or law applicable in the country Controlling Authorities Goods Categories Ministry Of Climate Change & Environment Live Animals and product of animal origin Ministry of Defense / Armed Forces / Weapons, ammunition, explosives and Ministry of Interior fireworks Vegetable Product, Prepared Food Stuff, Dubai Municipality Products of Chemical Dubai Police Alcoholic beverages Ministry Of Economy Industrial Raw Materials 90 Dubai Customs Services Guide Dubai Customs Services Guide 91 <!-- page 46 ends --> <!-- page 47 ends -->