Dubai

Customs
Services Guide
Version 8.0
4 Dubai Customs Services Guide Dubai Customs Services Guide 5
 Contents
- Clear Cargo Discrepancies 43
CEO Message 8 - Request Temporary Admission Extension 44
Vision, Mission and Values 9 - Submit RAFED Information 45
Introduction 10 - Request Customs Opinion 46
Working Hours 11 - Appeal Customs Decision 47
Definitions 14 - Request Goods Classification 48

Services Finance and Refund

Registration and Licensing - Request Duty Account 49
- Request Business Registration 18 - Request Duty Account Amendment 50
- Request Business Registration Renewal 19 - Request Duty Account Top-up 51
- Request Business Registration Amendment 20 - Pay Bills or Fines 52
- Request Representative Card 21 - Submit Refund Claim 53
- Request Representative Card Renewal 22 - Request Refund Claim Amendment 54
- Request Representative Card Amendment 23 - Request Refund Claim Cancellation 55
- Request Representative Card Cancellation 24 - Request Broker Guarantee Refund Bu 56
- Request Customs Warehouse License 25
- Request Customs Warehouse License Renewal 26 Certificates and Reports
- Request Customs Warehouse License Cancellation 27 - Request Client Clearance Certificate 57
- Request Goods Landing Certificate 58
Client Programs - Request Goods Landing Certificate Amendment 59
- Join Accreditation Program 28 - Request Vehicle Clearance Certificate 60
- Join Authorized Economic Operator Program 29 - Request Vehicle Clearance Certificate Duplicate 61
- Request Vehicle Clearance Certificate Cancellation 62
Intellectual Properties - Request FZ Invoice Issuance Authorization 63
- Request Trade Agency Recording 30 - Request No Objection for Customs Broker 64
- Request Trade Mark Recording 31 - Request No Objection from Special Tasks 66
- Submit Trade Intellectual Property Complaint 32 - Request VAT Registration Certificate 67
- Request Customs Transactions Report 68
Customs Clearance - Request Trade Statistics Report 69
- Submit Customs Declaration 33 ndles
- Request Customs Declaration Amendment 34 Bundles
- Request Customs Declaration Cancellation 35 My Vehicle Clearance 72
- Request Cargo Transfer 36 Zadi 73
- Request Cargo Transfer Amendment 37
- Request Cargo Transfer Cancellation 38 FAQs 76
- Book Customs Inspection 39 SERVICE GUIDE APPENDIX 86
- Request Customs Inspection Amendment 40
- Request Customs Inspection Cancellation 41
- Submit Cargo Information 42

6 Dubai Customs Services Guide Dubai Customs Services Guide 7

 OUR VISION OUR MISSION

The leading customs Protecting the society

administration in the and sustaining economic
world supporting development through
legitimate trade compliance, facilitation

CEO MESSAGE
and Innovation

As part of its efforts to strengthen Dubai’s position as a hub of global trade and help materialize
its vision of becoming the world’s smartest and most sophisticated city, Dubai Customs
attaches great importance to introducing and developing smart customs services that will
make customers happy by cutting down their costs of trading and increasing their business
returns, and attract more foreign investment. OUR VALUES
By leveraging our best people, technology and process capabilities, we ensure to deliver
Leadership: Adopting global best practices in customs work that will sustain the
high standard of smart services that provide convenience and added value to our customers.
reputation of Dubai as a global trading hub.
Dubai Customs is committed to actively implementing the Smart Dubai strategy, following
the directives of His Highness Sheikh Mohammed bin Rashid Al Maktoum, Vice President and Happiness: Working together towards creating happiness for our staff, clients,
Prime Minister of the UAE and Ruler of Dubai. community and partners.
Dubai Customs was the first government entity to turn into a fully smart department in Loyalty: Being proud of working for Dubai Customs and seeking to improve its
2013. The growing demand from our customers for the smart customs services delivered by performance, reputation and image.
the department confirms the efficiency of these services and their ability to meet customer
Innovation: Building a stimulating workplace environment and introducing
requirements while keeping pace with today’s fast-changing world.
collective ways of innovation that inspire creative ideas to promote global
In light of its vision to become the leading customs administration in the world supporting
excellence and competitiveness.
legitimate trade, Dubai Customs continues to take international customs work to the next level
by disrupting the business with unique and pioneering services. The Dubai Customs smart Empowerment: Empowering our employees to take initiative and give their best to
services for facilitation of trade and passenger movement has indeed been widely acclaimed ensure the nation’s prosperity.
by the World Customs Organization.

Ahmed Mahboob Musabih

Director General of Dubai Customs & CEO of PCFC

8 Dubai Customs Services Guide Dubai Customs Services Guide 9

INTRODUCTION WORKING HOURS

Translates Achieved Customer Happiness Working Hours Working Hours Working Hours
Drives into Strategic Through Center
PLAN Vision Mission Objectives
Capabilities (Monday - Thursday) (Friday) (Saturday - Sunday)

Supported by Realized by
Jebil Ali Center 7:30 am - 03:30 pm 7:30 am - 12:30 pm Close

Responsible Executed
MANAGE Legislation Services Departments Projects
for By
Governs
Delivered Port Rashid Center 7:30 am - 03:30 pm 7:30 am - 12:30 pm Close
Belong to
through
Automated Executed Based on
OPERATE Applications Processes Roles Responsibilities
by By Dry Port Center 7:30 am - 03:30 pm 7:30 am - 12:30 pm Close

Use
Run on
Connected Uses DXB Airport Free Zone
Close
ENABLE Data Hardware Network Technology Center
7:30 am - 03:30 pm 7:30 am - 12:30 pm
Through

Cargo Village Center

(Only for Original Documents 24/7 24/7 24/7
Submission)

Enterprise Connected View

Dubai Customs strives to be distinguished in the provision and development
Passengers Terminals 24/7 24/7 24/7
of services through the application of international best practices to raise the
efficiency and quality of services and meet customers need with an exceed in their
expectations. Service Innovation Department is accountable for the development
of Dubai Customs services through a group of methodologies and innovation
development tools like Enterprise Connected View which harmonizes and integrates
all Dubai Customs related information such as services, processes, capabilities,
business processes and technologies to achieve the strategic objectives of Dubai
Customs according to the highest levels of innovation, allowing distinct customer
experience during his trip to get the service.

10 Dubai Customs Services Guide Dubai Customs Services Guide 11

 DEFINITIONS

12 Dubai Customs Services Guide Dubai Customs Services Guide 13

 Completion
Time

Service Definition services provided by the

A series of activities or operations government center to government
performed by government agencies or agencies.
other entities acting on behalf of them - From Government to Business:
to meet the needs of their customers The services provided by the
government Center to the business Service Hierarchy customers can obtain the desired
Non-Service Definition sector. This field displays service hierarchy, service from the service centers
Procedures that follow the service, such as: - From Government to Individuals: such as:
- Submit Service Original Documents services provided by the - Main Service: An umbrella in which Service Delivery Channel
with no fees government center to individuals. sub-services and supplementary The available channels to ensure
- Declaration Original Copy for services are grouped. communication between the customer
AED100 Service Type - Sub-Service: Services that are and the governmental center to
- Exit/Entry Certificate Attestation for This field displays service type, such as: attached to the main service provide service.
AED20 - Informational Services: Services according to the type of customer
- GCC MAKASA with no fees through which information is or purpose of the service. Service Urgency
provided to the customers at their - Complementary Service: This field shows whether the service
Service Name request and does not include any services that are attached to the can be provided with urgency or not
In this field the name of the service is procedures. Such as, View Customs main service, such as renewal,
displayed according to Dubai Customs Information. cancellation, modification, alteration Target Category
standards - Interactive Services: Services that and transportation. The beneficiaries of the service.
allow customers to ask questions
Description or enquire using pre-prepared Service Interconnection Service Fees
In this field a brief description of the forms of questions, while the This field shows how closely the The announced fees for delivering the
service is presented with its purpose government agency provides desired service interacts with other service to customers
answers without affecting the services, such as:
Bundle records of the customer or the - Request Representative Card requires Service Completion Time
This field displays the name of bundle(s) records of service applied for Request Business Registration first in Is the expected time to complete the
where this service is included. The earlier. An example of this type of order to apply for it service
bundle can be defined as: service is the Status of Customs
The process of gathering related Declaration. Service Limitation Required Documents
services from one's perspective and - Transactional Services: This type Obstacles and principles which, if not These are the documents that must be
not necessarily according to the of service results in a change in the available, prevent providing the service provided to apply for the service
organizational structure, in order to customer's status or the status of
facilitate access to them. the service in the entity's records. Service Delivery Procedure Terms and Conditions
Transactional services require the This field shows the main steps to Conditions that must be met to ensure
Relationship Type government to take certain actions, follow in order to complete the service that the customer can obtain the
This field displays relationship type, including internal processes that desired service
such as: must be initiated. Most (if not all) Service Delivery Time
- From Government to Government: procedural services require a fee. The available hours in which

14 Dubai Customs Services Guide Dubai Customs Services Guide 15

SERVICES
 Completion Completion
Time Time
Request Business Registration Request Business Registration Renewal

1 Working 1 Working
Day Day

Description Service Delivery Time Description Service Delivery Time

This service allows customers to Available around the clock This service allows customers to renew Available around the clock
register their business with Customs their business registration with Dubai
to allow them officially and legally Service Delivery Channel Customs to allow them officially and legally Service Delivery Channel
transact with Dubai Customs - Website continue transact with Dubai Customs - Website
- Mobile Web - Mobile Web
Bundle Bundle
N/A Service Urgency N/A Service Urgency
N/A N/A
Relationship Type Relationship Type
From Government to Business Target Category From Government to Business Target Category
Companies Companies
Service Type Service Type
Transactional Service Fees Transactional Service Fees
AED 100.00 AED 25.00
Service Hierarchy AED 20 Knowledge and Innovation fees Service Hierarchy
Sub Service will be added on top of any service Supplementary Required Documents
costs AED 50 and above - Trade license Copy
Service Interconnection Service Interconnection - Emirates Post License (For Courier)
Request No Objection for Customs Broker Required Documents N/A
- Trade license Copy
Service Limitation - Authorized Person Passport Copy Service Limitation
N/A - Emirates Post License (for Courier) N/A

Service Delivery Procedure Service Delivery Procedure

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

Terms and Conditions Terms and Conditions

The business code will be suspended, if it is not renewed within 60 days from The business code will be suspended, if it is not renewed within 60 days
its expiry date from its expiry date

18 Dubai Customs Services Guide Dubai Customs Services Guide 19

 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 card - Mobile Web
information with Dubai Customs Target Category to carry out all authorized company
Companies transactions with Dubai Customs Service Urgency
Bundle N/A
N/A Service Fees Bundle
No fees is required unless there is a N/A Target Category
Relationship Type request for adding a new business type Companies
From Government to Business for which AED 100.00 shall be charged. Relationship Type
From Government to Business Service Fees
Service Type AED 20 Knowledge and Innovation fees AED 150.00
Transactional will be added on top of any service Service Type AED 20 Knowledge and Innovation fees
costs AED 50 and above Transactional will be added on top of any service
Service Hierarchy costs AED 50 and above
Supplementary Required Documents Service Hierarchy
- Trade license Copy Sub Service Required Documents
Service Interconnection - Passport copy of the representative
N/A Service Interconnection with visa page
Request Business Registration - Emirates ID Copy
Service Limitation - Photo to be uploaded
N/A Service Limitation - No Objection From Free Zone
N/A Authority (Applicable for Free Zone
Service Delivery Procedure Company Representatives only)
1. Submit the application through all Service Delivery Procedure
available channels 1. Submit the application through all
2. Pay service fees available channels
3. Receive an email with the company 2. Pay service fees
amendment 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

 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 for to amend a representative card - Mobile Web
carrying out all authorized company Service Delivery Channel information for carrying out all
transactions with Dubai Customs - Website authorized company transactions with Service Urgency
- Mobile Web Dubai Customs N/A
Bundle
N/A Service Urgency Bundle Target Category
N/A N/A Companies
Relationship Type
From Government to Business Target Category Relationship Type Service Fees
Companies From Government to Business AED 100.00
Service Type AED 20 Knowledge and Innovation fees
Transactional Service Fees Service Type will be added on top of any service
AED 150.00 Transactional costs AED 50 and above
Service Hierarchy AED 20 Knowledge and Innovation fees
Supplementary will be added on top of any service Service Hierarchy Required Documents
costs AED 50 and above Supplementary - Passport copy of the representative
Service Interconnection with visa page
N/A Required Documents Service Interconnection - Partner list in the Trade License
- Emirates ID copy N/A
Service Limitation - Passport copy of the representative
N/A with visa page Service Limitation
- Photo to be uploaded N/A
Service Delivery Procedure
1. Submit the application through all Service Delivery Procedure
available channels 1. Submit the application through all
2. Pay service fees available channels
3. Receive the renewed customs 2. Pay service fees
representative card 3. Receive the amended customs
representative card

Terms and Conditions Service Delivery Time

A fine of AED 50 will be charged for each month of delay in renewing the Available around the clock
representative card

22 Dubai Customs Services Guide Dubai Customs Services Guide 23

 Completion Completion
Time Time
Request Representative Card Cancellation Request Customs Warehouse License

1 Working 7 Working
Day Days

Description Service Delivery Channel Description and Mobile Web). Refer to customer
This service allows the customers to - Website This service enables local companies happiness centers working hours
cancel a representative card to restrict - Mobile Web wishing to obtain a Customs Warehouse (Center)
any un-authorized usage License that is used to store goods under
Service Urgency the supervision of Customs for a specified Service Delivery Channel
period without paying Customs duty. - Port Rashid Center - Tariff & Origin Dept.
Bundle N/A
- Website
N/A Bundle - Mobile Web
Target Category N/A
Relationship Type Companies Service Urgency
From Government to Business Relationship Type N/A
Service Fees From Government to Business
Service Type No Fee Target Category
Transactional Service Type Companies
Required Documents Transactional
Service Hierarchy None Service Fees
Supplementary Service Hierarchy - Private Warehouse (AED 25,000)
Sub Service - Public Warehouse (AED 150,000)
Service Interconnection AED 20 Knowledge and Innovation fees
Service Interconnection will be added on top of any service
N/A Request Business Registration costs AED 50 and above
Service Limitation Service Limitation Required Documents
N/A N/A - Cash or Bank Guarantee (AED 50,000
for Private warehouse and AED
Service Delivery Procedure Service Delivery Procedure 1,500,000 for Public warehouse)
1. Submit the application through all 1. Submit the application through all - Last Audit Report
available channels available channels - Trade license Copy
2. Receive a notification of cancelation 2. Pay service fees - Ownership/Lease Verification
3. Receive the license Certificate Copy
Service Delivery Time - Inventory system
Service Delivery Time
Available around the clock Available around the clock (Online

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

 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 (Online This service enables local companies to Available around the clock (Online
to renew Customs Warehouse License and Mobile Web). Refer to customer cancel Customs Warehouse License and Mobile Web). Refer to customer
that is used to store goods under the happiness centers working hours happiness centers working hours
supervision of Customs for a specified (Center) Bundle (Center)
period without paying Customs duty. N/A
Service Delivery Channel Service Delivery Channel
Bundle - Port Rashid Center - Tariff & Origin Dept. Relationship Type - Port Rashid Center - Tariff & Origin 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 fees N/A Required Documents
will be added on top of any service None
Service Limitation costs AED 50 and above Service Delivery Procedure
N/A 1. Submit the application through all
Required Documents available channels
Service Delivery Procedure - Trade license Copy 2. Receive a notification of
1. Submit the application through all - Ownership/Lease Verification accomplishment
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 the 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 executive regulations, and the policies related to private amd public customs
warehouses warehouses

26 Dubai Customs Services Guide Dubai Customs Services Guide 27

 Completion Completion
Time Time
Join Accreditation Program Join Authorized Economic Operator Program

15 Working 3 Months
Day

Description Service Delivery Time Description Service Delivery Time

This service allows customers to Available around the clock. This service enables the registered Available around the clock
submit a request for enrolment in customers to join the AEO program
Dubai Customs Client Accreditation Service Delivery Channel and receive various incentive subject Service Delivery Channel
Program. This program provides - Website to their compliance with AEO criteria - Website
eligible customers with a higher level - Mobile Web and certification - Mobile Web
of services and incentives based on
their profiles within Customs. Service Urgency Bundle Service Urgency
N/A N/A N/A
Bundle
N/A Target Category Relationship Type Target Category
Companies From Government to Business Companies
Relationship Type
From Government to Business Service Fees Service Type Service Fees
No fees Transactional No fees
Service Type
Transactional Required Documents Service Hierarchy Required Documents
None Sub Service - List of executive management and
Service Hierarchy board members (stating names,
Sub Service Service Interconnection roles, passport or UAE ID number)
N/A - Ownership (stating names, passport
Service Interconnection or UAE ID number)
Request Business Registration Service Limitation
N/A
Service Limitation
N/A Service Delivery Procedure
1. Submit application to Join Authorized
Service Delivery Procedure Economic Operator Program
1. Submit the application through all 2. Complete the requirements for
available channels joining the program
2. Receive a notification of his 3. Receive notification and certificate
inclusion in the program. of Joining the Program

Terms and Conditions Terms and Conditions

- Requester should have a valid business code issued by Dubai Customs - The applicant is a legal entity involved in customs related activities or as part of the international supply chain
- Transaction value of minimum CIF Value 10,000,000 (Yearly) - Conducts business in UAE and has a Customs Business Code
- The Applicant or its senior executive management must not have been convicted in court for a serious criminal
- High compliance history in Dubai Customs 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 within three years prior to applying in Dubai

28 Dubai Customs Services Guide Dubai Customs Services Guide 29

 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 to Available around the clock (Online This service allows the Trademark Available around the clock (Online
record their agency rights with Dubai and Mobile Web). Refer to customer Owners to record their registered Trade and Mobile Web). Refer to customer
Customs which is pre-registered in the happiness centers working hours mark and Copy Right which are pre- happiness centers working hours
Ministry of Economy. Such recording (Center) recorded in the Ministry of Economy for (Center)
allows the customers to file complaints the Customs protection. Such recording
with valid information on the imported Service Delivery Channel allows the customers to file complaints Service Delivery Channel
of goods of registered agents by any - Port Rashid Center - IPR Dept. with specific information on violating - Port Rashid Center - IPR Dept.
unauthorized importers - Website imports by any unauthorized importers - Website
- Mobile Web - Mobile Web
Bundle Bundle
N/A Service Urgency N/A Service Urgency
N/A N/A
Relationship Type Relationship Type
From Government to Business Target Category - From Government to Business Target Category
Companies - From Government to Individuals Companies
Service Type
Transactional Service Fees Service Type Service Fees
AED 200.00 Transactional AED 200.00
Service Hierarchy AED 20 Knowledge and Innovation fees AED 20 Knowledge and Innovation fees
Sub Service will be added on top of any service Service Hierarchy will be added on top of any service
costs AED 50 and above Sub Service costs AED 50 and above
Service Interconnection
N/A Required Documents Service Interconnection Required Documents
- A valid copy of the trade agency N/A - A valid copy of the trademark
Service Limitation registration certificate issued by the registration certificate issued by the
N/A Ministry of Economy Service Limitation Ministry of Economy
- A valid copy of commercial license N/A - A duly authenticated and translated
Service Delivery Procedure issued by Dubai Economic copy of the Power of Attorney
1. Submit the application through all Service Delivery Procedure
available channels 1. Submit the application through all
2. Pay service fees available channels
3. Receive the certificate 2. Pay service fees
3. Receive the certificate

30 Dubai Customs Services Guide Dubai Customs Services Guide 31

 Completion Completion
Time Time
Submit Trade Intellectual Property Complaint Submit Customs Declaration

1 Working 2 Working
Day Hours

Description Service Delivery Time Description Service Delivery Time

This service allows customers to file Available around the clock (Online This service allows customers to declare Available around the clock (Online and
a complaint on Intellectual Property and Mobile Web). Refer to customer and obtain clearance for the movement of Mobile Web). Refer to customer happiness
infringement or Trade Agency happiness centers working hours goods in and out of the emirate of Dubai centers working hours (Center)
(Center) under the following regimes:
1. Import Service Delivery Channel
Bundle
2. Export - Customs Center
N/A Service Delivery Channel
3. Transit - Website (Companies)
- Port Rashid Center - IPR Dept. 4. Transfer - Mobile Web (Companies)
Relationship Type - Website 5. Temporary Admission - B2G (Companies)
- From Government to Business - Mobile Web
Bundle Service Urgency
Service Type Service Urgency - Zadi N/A
Transactional Applicable
Relationship Type Target Category
Service Hierarchy Target Category - From Government to Business - Companies
Supplementary - Companies - From Government to Individuals - Individuals

Service Interconnection Service Fees Service Type Service Fees

- Request Trade Agency Recording - AED 2000.00 Transactional Fees vary according to the customs
- Request Trade Mark Recording - AED 5000.00 (Security Deposit) declaration type and shipping channel:
Service Hierarchy 1. Import: AED15.00 - AED100.00
- AED 500.00 ( In case of Urgent Request)
Sub Service 2. Export: AED15.00 - AED100.00
Service Limitation - AED 1000.00 ( In case of Complaint
3. Transit: AED15.00 - AED80.00
N/A is filed during Holidays) Service Interconnection 4. Transfer: AED80.00
- AED 20 Knowledge and Innovation Request Business Registration 5. Temporary Admission: AED100.00
Service Delivery Procedure fees will be added on top of any
1. Submit the application through all service costs AED 50 and above Service Limitation For more details, refer to appendix (B)
available channels N/A
2. Pay service fees Required Documents AED 20 Knowledge and Innovation fees will
3. Receive a notification of - Complaint Letter Service Delivery Procedure be added on top of any service costs AED
accomplishment - Registration Certificate at the 1. Submit the application through all 50 and above
Ministry of Economy available channels
2. Pay service fees Required Documents
Terms and Conditions 3. Receive notification of approval on - Invoice
- A Security Deposit shall be paid in case the complaint is submitted by accomplishing the declaration - Packing list
the Customer - Certificate of Origin
- Security Deposit is refundable if the complaint is valid - Permit from restriction entities

32 Dubai Customs Services Guide Dubai Customs Services Guide 33

 Completion Completion
Time Time
Request Customs Declaration Amendment Request Customs Declaration Cancellation

2 Working 2 Working
Hours Hours

Description Description Service Delivery Time

This service allows customers to amend Service Delivery Time This service allows customers to cancel Available around the clock (Online
information on a cleared declaration Available around the clock (Online their goods declaration and Mobile Web). Refer to customer
and obtain Customs approval for that and Mobile Web). Refer to customer happiness center working hours
amendment happiness center working hours Bundle (Center)
(Center) N/A
Bundle Service Delivery Channel
N/A Service Delivery Channel Relationship Type - Customs Center
- Customs Center - From Government to Business - Website (Companies)
Relationship Type - Website (Companies) - From Government to Individuals - Mobile Web (Companies)
- From Government to Business - Mobile Web (Companies) - B2G (Companies)
- From Government to Individuals - B2G (Companies) Service Type
Transactional Service Urgency
Service Type Service Urgency N/A
Transactional N/A Service Hierarchy
Supplementary Target Category
Service Hierarchy Target Category - Companies
Supplementary - Companies Service Interconnection - Individuals
- Individuals N/A
Service Interconnection Service Fees
N/A Service Fees Service Limitation AED 25.00
AED 25.00 N/A
Service Limitation Required Documents
N/A Required Documents Service Delivery Procedure - Customs declaration requiring
- Customs declaration of which the 1. Submit the application through all cancellation (documents may vary
Service Delivery Procedure information is being amended (e.g. available channels based on reason of cancellation)
1. Submit the application through all If invoice information is amended, 2. Pay service fees
available channels then invoice needs to be provided) 3. Receive notification of approval on
2. Pay service fees 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
- In case of declaration cancellation of type (Import) due to issue new declaration of type (Import for Re-export),
- Declaration amendment is not allowed in case of Collected Claim, Declaration is a fine of AED 300 will be applicable
under audit, Issued Makkasa, Declaration time limit expired such as (Transit Out, - Declaration cancellation is not allowed in case of Collected Claim, Declaration is under audit, Issued Makkasa,
Import for Re-export, ... etc) Declaration time limit expired such as (Transit Out , Import for Re-export, ... etc)

34 Dubai Customs Services Guide Dubai Customs Services Guide 35

 Completion Completion
Time Time
Request Cargo Transfer Request Cargo Transfer Amendment

Immediate Immediate

Description Service Delivery Channel Description Service Delivery Time

This service allows cargo handlers to - Website This service allows cargo handlers to Available around the clock (Online
request to move consolidated cargo - Mobile Web request for an amendment of cargo and Mobile Web). Refer to customer
to their customs controlled premises transfer request happiness centers working hours
for de-consolidation further release Service Urgency (Center)
subject to subsequent customs N/A Bundle
declaration clearance N/A Service Delivery Channel
Target Category - Customs Center
Bundle - Cargo Handlers Relationship Type - Website
N/A - From Government to Business - Mobile Web
Service Fees
Relationship Type - AED 100 (different location) Service Type Service Urgency
- From Government to Business - AED 40 (same location) Transactional N/A
- AED 20 Knowledge and Innovation
Service Type fees will be added on top of any Service Hierarchy Target Category
Transactional service costs AED 50 and above Supplementary - Cargo Handlers

Service Hierarchy Required Documents Service Interconnection Service Fees

Sub Service None N/A AED 25.00

Service Interconnection Service Limitation Required Documents

N/A N/A None

Service Limitation Service Delivery Procedure

N/A 1. Submit the application through all
available channels
Service Delivery Procedure 2. Pay service fees
1. Submit the application through all 3. Receive a notification of
available channels accomplishment
2. Pay service fees
3. Receive a notification of
accomplishment Terms and Conditions
In the case of visiting the Center, the scope of the amendment request is limited
Service Delivery Time to the sub-policies
Available around the clock.

36 Dubai Customs Services Guide Dubai Customs Services Guide 37

 Completion Completion
Time Time
Request Cargo Transfer Cancellation Book Customs Inspection

2 Working
Immediate Hours

Description Service Delivery Time Description Service Delivery Time

This service allows cargo handlers Available around the clock (Online This service allows customers to book Available around the clock.
to request for a cancellation of cargo and Mobile Web). Refer to customer for scheduling Customs inspection for
transfer request happiness centers working hours their cargo Service Delivery Channel
(Center) - Website
Bundle Bundle - Mobile Web
N/A Service Delivery Channel N/A
- Customs Center Service Urgency
Relationship Type - Website Relationship Type N/A
- From Government to Business - Mobile Web - From Government to Business
Target Category
Service Type - Companies
Service Type Service Urgency
Transactional
Transactional N/A
Service Fees
Service Hierarchy - No service fee for Customs demanded
Service Hierarchy Target Category Sub Service inspection. AED 150 for Customer
Supplementary - Cargo Handlers requested Inspection
Service Interconnection - AED 20 Knowledge and Innovation
Service Interconnection Service Fees Submit Customs Declaration fees will be added on top of any
N/A AED 25.00 service costs AED 50 and above
Service Limitation
Service Limitation Required Documents N/A Required Documents
N/A None None
Service Delivery Procedure
Service Delivery Procedure 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 notification of the time and
3. Receive a notification of section concerned for the inspection
accomplishment

Terms and Conditions Terms and Conditions

In case of visiting the Center, the scope of the Cancellation request is limited - Customs may demand uploading of certain documents
to ATA (Admission Temporaire/Temporary Admission) Carnet - Original fee paid may not be re-funded upon Cancellation

38 Dubai Customs Services Guide Dubai Customs Services Guide 39

 Completion Completion
Time Time
Request Customs Inspection Amendment Request Customs Inspection 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 a scheduled Customs inspection cancel their scheduled Customs
booking for their cargo Service Delivery Channel inspection booking Service Delivery Channel
- Website - Website
Bundle - Mobile Web Bundle - Mobile Web
N/A N/A
Service Urgency Service Urgency
Relationship Type N/A Relationship Type N/A
- From Government to Business - From Government to Business
Target Category Target Category
Service Type - Companies Service Type - Companies
Transactional Transactional
Service Fees Service Fees
Service Hierarchy No fees Service Hierarchy No fees
Supplementary Supplementary
Required Documents Required Documents
Service Interconnection None 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 all 1. Submit the application through all
available channels available channels
2. Receive notification of the amended 2. Receive notification of cancellation
time

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

 Completion Completion
Time Time
Submit Cargo Information Clear Cargo Discrepancies

Immediate Immediate

Description Service Delivery Time Description Service Delivery Procedure

This service allows carriers/Agents to Available around the clock This service allows carriers/Agents to 1. Receive a notification of submitting
submit Cargo Information (Documents, clear any discrepancies found in the explanation for the existence of
Manifest, ...etc.) to Dubai Customs. Service Delivery Channel submitted cargo information discrepancy or contradiction in the
- Website information provided through the
Bundle - Mobile Web Bundle available channel
N/A N/A 2. Present justifications for discrepancy
Service Urgency 3. Receive notification of accomplishment
Relationship Type N/A Relationship Type
- From Government to Business - From Government to Business Service Delivery Time
Target Category Available around the clock
Service Type - Companies Service Type
Transactional Transactional Service Delivery Channel
Service Fees - Website
Service Hierarchy No Fees Service Hierarchy - Mobile Web
Sub Service Sub Service
Required Documents Service Urgency
Service Interconnection None Service Interconnection N/A
N/A N/A
Target Category
Service Limitation Service Limitation - Companies
N/A N/A
Service Fees
Service Delivery Procedure No Fees
1. Submit the application through all
available channels Required Documents
2. Receive notification of completing None
the service

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

 Completion Completion
Time Time
Request Temporary Admission Extension Submit RAFED Information

2 Working Immediate
Hours

Description Service Delivery Time Description Service Delivery Time

This service allows customers to extend Available around the clock This service allows sharing information Available around the clock
the period of temporary admission of with Dubai Customs for public safety
goods for an additional period according Service Delivery Channel and help exposing corruption, suspicious Service Delivery Channel
to the terms and conditions - Website activities or malpractices. It encourages - Website
- Mobile Web community members to help Dubai - Mobile Web
Bundle Customs in maintaining the security and - E-Mail: Rafed@dubaicustoms.ae
N/A Service Urgency stability of society. The Identity of the - Direct Line: 800RAFED/80072333
N/A submitter is kept secret according with - SMS: 2888
Relationship Type the regulations of Dubai Customs.
- From Government to Business Target Category Service Urgency
- Companies Bundle N/A
Service Type N/A
Transactional Service Fees Target Category
No Fees Relationship Type - Companies
Service Hierarchy - From Government to Business - Individuals
Sub Service Required Documents - From Government to Individuals
- Project Contract, or a proof of need Service Fees
Service Interconnection for an additional period to complete Service Type No Fees
Submit Customs Declaration manufacturing Transactional
Required Documents
Service Limitation Service Hierarchy None
N/A Sub Service

Service Delivery Procedure Service Interconnection

1. Submit the application through all N/A
available channels
2. Receive a notification of Service Limitation
accomplishment N/A

Service Delivery Procedure

1. Submit the application through all
Terms and Conditions
available channels
The request must be submitted within thirty days before the expiry of
the period
2. Receive a notification of submission

44 Dubai Customs Services Guide Dubai Customs Services Guide 45

 Completion Completion
Time Time
Request Customs Opinion Appeal Customs Decision

2 Working 5 Working
Days Days

Description Service Delivery Procedure Description Service Delivery Time

This service provides 1. Submit the application through all This service allows customers to appeal Available around the clock (Online and
recommendations and technical available channels any decision issued by Dubai Customs. Mobile Web). Refer to customer happiness
opinions to customers through a 2. Receive Customs Opinion This service is the first step to be centers working hours (Center)
competent work teams in several followed in order to find a way to object a
decision, customer can appeal to resolve Service Delivery Channel
areas and as per customer needs. Service Delivery Time
any dispute in the following areas: - Port Rashid Center - Legal Affairs
Available around the clock - Appeal Decisions on Customs Tariff Department (Legal Cases Only)
The focus of these recommendations - Appeal Restricted and Prohibited Goods - Website
and technical opinions covers the Service Delivery Channel - Appeal Decisions on Origin & - Mobile Web
below areas: - Website Economic Agreements
- Customs Valuation - Mobile Web - Appeal Decisions on Legal Cases Service Urgency
- Customs Tariff - Appeal Decisions on Suspended Duties N/A
- Origin and Economic Agreements Service Urgency - Appeal Decisions on Customs Valuation
- Suspended Customs Duties N/A Target Category
- Prohibited and Restricted Goods Bundle - Companies
- Customs Notices Target Category N/A - Individuals
- Companies
Relationship Type Service Fees
Bundle - Individuals - From Government to Business All Appeals have no charges except
N/A - From Government to Individuals Legal Cases which costs AED 200
Service Fees AED 20 Knowledge and Innovation fees
Relationship Type No Fees Service Type will be added on top of any service
- From Government to Business Transactional costs AED 50 and above
- From Government to Individuals Required Documents
Supporting Documents if required Service Hierarchy Required Documents
Service Type Sub Service - Justification letter and evidences
Transactional that supports the appeal, and copy
Service Interconnection of the issued decision
N/A - In case of Legal Cases additional
Service Hierarchy
documents are required as below:
Sub Service Service Limitation • Letter addressed to the head of
N/A the appeals committee stating the
Service Interconnection situation in details and includes
N/A Service Delivery Procedure all supporting documents
1. Submit the application through all • Signed Conciliation Settlement Request
Service Limitation available channels • Receipt payment of 50% of the
N/A 2. Pay service fees total fine imposed which should
3. Receive customs decision not exceed fifty thousand dirhams

46 Dubai Customs Services Guide Dubai Customs Services Guide 47

 Completion Completion
Time Time
Request Goods Classification Request Duty Account

2 Working 1 Working
days day

Description Service Delivery Time Description Service Delivery Time

This service provides the ability Available around the clock This service allows customers to open Available around the clock
to request for a classification of a Credit Account (CDR) and Standing
commodity according to the unified Service Delivery Channel Guarantee (SG) with Dubai Customs Service Delivery Channel
customs tariff of the GCC countries - Website for the payments of Customs Duty and - Website
- Mobile Web other related fees - Mobile Web
Bundle
N/A Service Urgency Bundle Service Urgency
N/A N/A N/A
Relationship Type
- From Government to Business Target Category Relationship Type Target Category
- From Government to Individuals - Companies - From Government to Business - Companies
- Individuals
Service Type Service Type Service Fees
Transactional Service Fees Transactional No Fees
AED 25 per item tariff
Service Hierarchy Service Hierarchy Required Documents
Sub Service Required Documents Sub Service Cash Deposit or Bank Guarantee
Attachment based on commodity or original letter for the requested credit
Service Interconnection case type, such as: Chemicals (Data Service Interconnection
N/A Sheet) , Other Materials (Catalogs, Request Business Registration
Brochure, Photos, sample if required)
Service Limitation Service Limitation
N/A N/A

Service Delivery Procedure Service Delivery Procedure

1. Submit the application through all 1. Submit the application through all
available channels available channels
2. Pay service fees 2. Receive a notification of
3. Receive notification with the ticket accomplishment
number which will be dealt with by 3 . Deposit the required amounts
Dubai Customs for the classification
Terms and Conditions
In case of a bank guarantee submission, the customer should request to send
the original guarantee letter directly from the bank to the Finance Department
Email in Dubai customs "Refund.Finance@DubaiCustoms.ae"

48 Dubai Customs Services Guide Dubai Customs Services Guide 49

 Completion Completion
Time Time
Request Duty Account Amendment Request Duty Account Top-up

5 Working 1 Working
days day

Description Service Delivery Time Description Service Delivery Channel

This service allows customers to amend Available around the clock This service allows customers to top-up - Website
the existing Credit Account (CDR) and their Customs Duty accounts for the - Mobile Web
Standing Guarantee (SG) with Dubai Service Delivery Channel payments of Customs Duty and other
Customs for the payments of Customs - Website related fees. Service Urgency
Duty and other related fees - Mobile Web N/A
Bundle
Bundle Service Urgency N/A Target Category
N/A N/A - Companies
Relationship Type
Relationship Type Target Category - From Government to Business Service Fees
- From Government to Business - Companies No Fees
Service Type
Service Type Service Fees Transactional Required Documents
Transactional No Fees None
Service Hierarchy
Service Hierarchy Required Documents Supplementary
Supplementary Bank Guarantee original amendment
letter for the requested credit Service Interconnection
Service Interconnection N/A
N/A
Service Limitation
Service Limitation N/A
N/A
Service Delivery Procedure
Service Delivery Procedure 1. Submit the application through all
1. Submit the application through all available channels
available channels 2. Receive a notification of
2. Receive a notification of accomplishment
accomplishment 3. Deposit the required amounts

Service Delivery Time

Terms and Conditions Available around the clock
In case of a bank guarantee submission, the customer should request to send
the original guarantee amendment letter directly from the bank to the Finance
Department Email in Dubai customs "Refund.Finance@DubaiCustoms.ae"

50 Dubai Customs Services Guide Dubai Customs Services Guide 51

 Completion Completion
Time Time
Pay Bills or Fines Submit Refund Claim

Immediate 5 Working
Days

Description Service Delivery Channel Description Service Delivery Time

This service allows customers to pay - Customs Center This service is provided to the Available around the clock (Online
any outstanding bills, surcharges or - Website (Dubai Trade and Dubai Customers to submit a claim to refund and Mobile Web). Refer to customer
customs fines Smart Government) of deposit or release of guarantee paid happiness centers working hours
in lieu of Customs duty (Center)
- Mobile Web (Dubai Trade and Dubai
Bundle Smart Government) Bundle Service Delivery Channel
N/A N/A - Customs Center
Service Urgency - Website (Companies)
Relationship Type N/A Relationship Type - Mobile Web (Companies)
- From Government to Business - From Government to Business
- From Government to Individuals Target Category - From Government to Individuals Service Urgency
- Companies N/A
Service Type - Individuals Service Type
Transactional Transactional Target Category
Service Fees - Companies
Service Hierarchy - Individuals
Service Hierarchy No Fees
Sub Service
Sub Service Service Fees
Required Documents Service Interconnection - AED 50 per Declaration
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 Proof of export for goods as the following:
Service Delivery Procedure 1. Submit the application through all - By Sea: Exit/Entry certificate, Copy
1. Submit the application through all available channels of Export Declaration, Copy of
2. Pay service fees Manifest, or Copy of Bill of Lading
available channels
3. Receive notification of - By Air: Exit/Entry certificate, Copy
2. Pay the required amounts accomplishing the service of Export Declaration, or Copy of
3. Receive a notification of payment Airway Bill
- By Land: Exit/Entry certificate, Copy of
Service Delivery Time Export Declaration or Copy of Manifest
Available around the clock (Online
and Mobile Web). Refer to customer Terms and Conditions
happiness centers working hours Refer to Services Guide - Appendix (C)
(Center)

52 Dubai Customs Services Guide Dubai Customs Services Guide 53

 Completion Completion
Time Time
Request Refund Claim Amendment Request Refund Claim Cancellation

5 Working 5 Working
Days Days

Description Service Delivery Time Description Service Delivery Time

This service is provided to the Available around the clock (Online This service is provided to the Available around the clock (Online
Customers to amend a submitted claim and Mobile Web). Refer to customer Customers to cancel a submitted claim and Mobile Web). Refer to customer
for refund of deposit or release of happiness centers working hours for refund of deposit or release of happiness centers working hours
guarantee paid in lieu of Customs duty (Center) guarantee paid in lieu of Customs duty (Center)

Bundle Service Delivery Channel Bundle Service Delivery Channel

N/A - Customs Center N/A - Customs Center
- Website (Companies) - Website (Companies)
Relationship Type - Mobile Web (Companies) Relationship Type - Mobile Web (Companies)
- From Government to Business - From Government to Business
- From Government to Individuals Service Urgency - From Government to Individuals Service Urgency
N/A N/A
Service Type Service Type
Transactional Target Category Transactional Target Category
- Companies - Companies
Service Hierarchy - Individuals Service Hierarchy - Individuals
Supplementary Supplementary
Service Fees Service Fees
Service Interconnection No Fees Service Interconnection No Fees
N/A N/A
Required Documents Required Documents
Service Limitation None Service Limitation None
N/A N/A

Service Delivery Procedure Service Delivery Procedure

1. Submit the application through all 1. Submit the application through all
available channels available channels
2. Receive notification of 2. Receive notification of
accomplishing the service accomplishing the service

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

 Completion Completion
Time Time
Request Broker Guarantee Refund Request Client Clearance Certificate

5 Working 10 working
days days
minimum

Description Service Delivery Channel Description Service Delivery Time

This service provides brokers with - Website This service provides customers to obtain: Available around the clock
the facility to request a refund of the - Mobile Web - Clearance Certificate - Termination
guarantee amount that was deposited - Clearance Certificate - For Service Delivery Channel
upon the registration with Dubai Customs Service Urgency company records - Website
- Clearance Certificate - Change ownership - Mobile Web
N/A
- Clearance Certificate - Add Partner
Bundle - Clearance Certificate - Business Service Urgency
N/A Target Category Code Cancellation N/A
- Companies
Relationship Type Bundle Target Category
- From Government to Business Service Fees N/A - Companies
No Fees
Service Type Relationship Type Service Fees
Transactional Required Documents - From Government to Business AED 100.00
In Case of Cash Guarantee Refund, AED 20 Knowledge and Innovation fees
Service Hierarchy Company Bank Account (Bank Service Type will be added on top of any service
Transactional costs AED 50 and above
Sub Service Statement/Bank Letter)
Service Hierarchy Required Documents
Service Interconnection Sub Service - Letter from the company that state
Request Business Registration the customer business code
Service Interconnection - Passport copy of the owner or
Service Limitation Request Business Registration authorized person
N/A *If license owner is not available, the
Service Limitation following will be required: Power of
Service Delivery Procedure N/A Attorney, Shared Certificate, or Letter
1. Submit the application through all from License Authority
available channels Service Delivery Procedure
1. Submit the application through all
2. Receive a notification of
available channels
accomplishment 2. Pay service fees
3. Refund the guarantee amount 3. Receive the certificate

Service Delivery Time

Available around the clock Terms and Conditions
AED 3,000 will be added in case customs audit is required (customs
transaction available)

56 Dubai Customs Services Guide Dubai Customs Services Guide 57

 Completion Completion
Time Time
Request Goods Landing Certificate Request Goods Landing Certificate Amendment

Immediate Immediate

Description Service Urgency Description Service Urgency

This service allows customers to request N/A This service is provided to the N/A
a certificate that confirm the goods was customer to request an amendment on
entered/cleared through Customs Target Category landing certificate that was issued by Target Category
- Companies Dubai Customs - Companies
Bundle
N/A Service Fees Bundle Service Fees
AED 100.00 N/A No Fees
Relationship Type AED 20 Knowledge and Innovation fees
- From Government to Business will be added on top of any service Relationship Type Required Documents
costs AED 50 and above - From Government to Business None
Service Type
Transactional Required Documents Service Type
- Card Copy of (Customer/Delegate/ Transactional
Service Hierarchy Person's)
Sub Service Service Hierarchy
Supplementary
Service Interconnection
Submit Customs Declaration Service Interconnection
N/A
Service Limitation
N/A Service Limitation
N/A
Service Delivery Procedure
1. Submit the application through all Service Delivery Procedure
available channels 1. Submit the application through all
2. Pay service fees available channels
3. Receive the certificate 2. Receive the modified certificate

Service Delivery Time Service Delivery Time

Available around the clock. Available around the clock

Service Delivery Channel Service Delivery Channel

- Website - Website
- Mobile Web - Mobile Web

58 Dubai Customs Services Guide Dubai Customs Services Guide 59

 Completion Completion
Time Time
Request Vehicle Clearance Certificate Request Vehicle Clearance Certificate Duplicate

Immediate Immediate

Description Service Delivery Procedure Description Service Delivery Time

This service is provided to customers 1. Submit the application through all This service is provided to customers Available around the clock (Online
to request for a Vehicle Clearance available channels to request for re-issuance of Vehicle and Mobile Web). Refer to customer
Certificate for the vehicle imported 2. Pay service fees Clearance Certificate that was issued happiness centers working hours
through Dubai entry ports after 3 . Receive the certificate by Dubai Customs (Center)
completing the necessary clearance
procedures. This certificate is a Service Delivery Time Bundle Service Delivery Channel
mandatory requirement for all vehicles Available around the clock (Online N/A - Customs Center
that need to be registered within the UAE and Mobile Web). Refer to customer - Website (Companies)
happiness centers working hours Relationship Type - Mobile Web (Companies)
Bundle (Center) - From Government to Business
My Vehicle Clearance - From Government to Individuals Service Urgency
Service Delivery Channel N/A
Relationship Type - Customs Center Service Type
- From Government to Business - Website (Companies) Transactional Target Category
- From Government to Individuals - Mobile Web (Companies) - Companies
Service Hierarchy - Individuals
Service Type Service Urgency Supplementary
Transactional N/A Service Fees
Service Interconnection AED 100.00
Service Hierarchy Target Category N/A AED 20 Knowledge and Innovation fees
Sub Service - Companies will be added on top of any service
- Individuals Service Limitation costs AED 50 and above
Service Interconnection N/A
Submit Customs Declaration Service Fees Required Documents
AED 30.00 Service Delivery Procedure - Police report case copy
Service Limitation 1. Submit the application through all - No Objection Letter from the Roads
N/A Required Documents available channels and Transport Authority
Card Copy of (Customer/Delegate/ 2. Pay service fees - Card Copy of (Customer / Delegate /
Person's) 3 . Receive the certificate Person's)

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

 Completion Completion
Time Time
Request Vehicle Clearance Certificate Cancellation Request FZ Invoice Issuance Authorization

Immediate 1 Working
Day

Description Service Delivery Time Description Service Urgency

This service is provided to customers Available around the clock (Online This service request is to facilitate the N/A
to request for cancellation of Vehicle and Mobile Web). Refer to customer Free zone companies in Dubai to issue
Clearance Certificate that was issued happiness centers working hours invoices on behalf of the overseas Target Category
by Dubai Customs (Center) parenting companies - Companies (In Dubai Free zones
only)
Bundle Service Delivery Channel Bundle
N/A - Customs Center N/A Service Fees
- Website (Companies) No Fees
Relationship Type - Mobile Web (Companies) Relationship Type
- From Government to Business - From Government to Business Required Documents
- From Government to Individuals Service Urgency - Free Zone License Copy
N/A Service Type - Letter from the overseas exporting
Service Type Transactional company delegating FZ company
Transactional Target Category to issue invoices which should be
- Companies Service Hierarchy attested by Chamber of Commerce
Service Hierarchy - Individuals Sub Service in the overseas country and
Supplementary Diplomatic mission of UAE (if any)
Service Fees Service Interconnection and endorsed by Ministry of Foreign
Service Interconnection No Fees N/A Affairs overseas
N/A
Required Documents Service Limitation
Service Limitation - The original certificate of the vehicle N/A
N/A - Card Copy of (Customer / Delegate /
Person's) Service Delivery Procedure
Service Delivery Procedure 1. Submit the application through all
1. Submit the application through all available channels
available channels 2. Receive FZ Invoice Issuance
2. Receive Vehicle Clearance Authorization
Certificate Cancellation
Service Delivery Time
Available around the cloc
Terms and Conditions
In the event of cancellation of the customs declaration, the customer is Service Delivery Channel
required to cancel the vehicle clearance certificate - Website
- Mobile Web

62 Dubai Customs Services Guide Dubai Customs Services Guide 63

 Completion
Time
Request No Objection for Customs Broker

2 Working
Hours

Description Service Delivery Channel 2. Passport copy of the new partner

This service is provided to the Customs - Website
Brokers to request for a "No Objection - Mobile Web *To change the ownership:
Certificate" in order to Issue, Amend, 1. Passport copy of new & old local
Cancel a Trade License with Brokerage Service Urgency owner and National ID
Activity N/A 2. Transaction No. from DED

Bundle Target Category *To open a new branch:

N/A - Companies 1. Transaction No. from DED

Relationship Type Service Fees Cancellation:

- From Government to Business New: None
700 AED
Service Type
Transactional Amend:
250 AED to add partner
Service Hierarchy 700 AED to open new branch
Sub Service 250 AED to change local owner

Service Interconnection Cancel:

N/A No Fees

Service Limitation AED 20 for Innovation & Knowledge

N/A Dirham fee will be applicable for any
service fee AED 50 and Above
Service Delivery Procedure
1. Submit the application through all
available channels Required Documents
2. Pay service fees New:
3 . Receive the certificate 1. Initial approval for the trade name
& activity from DED
Service Delivery Time
Available around the clock Amendment:
*To add partner:
1. Transaction No. from DED

64 Dubai Customs Services Guide Dubai Customs Services Guide 65

 Completion Completion
Time Time
Request No Objection from Special Tasks Request VAT Registration Certificate

1 Working 2 Working
Day Hours

Description Service Urgency Description Service Urgency

This service allows customers to N/A This service allows customers registered N/A
request for a "No objection letter" with Dubai Customs to request issuance
for exportation and re-exportation of Target Category of certificate for VAT registration purposes Target Category
goods controlled - Companies - Companies
Bundle
Bundle Service Fees N/A Service Fees
N/A No Fees AED 100.00
Relationship Type AED 20 Knowledge and Innovation fees
Relationship Type Required Documents - From Government to Business will be added on top of any service
- From Government to Business - Instructions for Dispatch of Goods costs AED 50 and above
(IDG) Service Type
Service Type - Airway Bill Transactional Required Documents
Transactional - Invoice None
- Packing list Service Hierarchy
Service Hierarchy - Trade License Sub Service
Sub Service - Photos of Goods
- Catalogue Service Interconnection
Service Interconnection Request Business Registration
N/A
Service Limitation
Service Limitation N/A
N/A
Service Delivery Procedure
Service Delivery Procedure 1. Submit the application through all
1. Submit the application through all available channels
available channels 2. Pay service fees
2. Receive the certificate 3. Receive the VAT registration letter

Service Delivery Time Service Delivery Time

Available around the clock Available around the clock

Service Delivery Channel Service Delivery Channel

- Website - Website
- Mobile Web - Mobile Web

66 Dubai Customs Services Guide Dubai Customs Services Guide 67

 Completion Completion
Time Time
Request Customs Transactions Report Request Trade Statistics Report

3 Working 2 Working
Day Day

Description Service Urgency Description Service Urgency

This service allows customers to N/A This service allows customers to N/A
request a history report of their request a trade statistics report based
customs transactions for a given period Target Category on HS Codes, Country Target Category
- Companies - Companies
Bundle Bundle
N/A Service Fees N/A Service Fees
AED 50 for every month - One HS Code by Country per period
Relationship Type AED 20 Knowledge and Innovation fees Relationship Type - AED 200
- From Government to Business will be added on top of any service - From Government to Business - One Country by HS Code per period
costs AED 50 and above - AED 200
Service Type Service Type
Transactional Required Documents Transactional For more details, refer to appendix (B)
None
Service Hierarchy Service Hierarchy AED 20 Knowledge and Innovation fees
Sub Service Sub Service will be added on top of each report

Service Interconnection Service Interconnection Required Documents

Request Business Registration N/A None

Service Limitation Service Limitation

N/A N/A

Service Delivery Procedure Service Delivery Procedure

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 the report. 3. Receive the report

Service Delivery Time Service Delivery Time

Available around the clock Available around the clock

Service Delivery Channel Service Delivery Channel

- Website - Website
- Mobile Web - Mobile Web

68 Dubai Customs Services Guide Dubai Customs Services Guide 69

BUNDLES
 Completion Completion
Time Time
My Vehicle Clearance Zadi

1 Working 1 Working
Hour Hour

Description Service Delivery Channel Description Target Category

This bundle allows individuals to - Customs Center This package allows companies to - Companies
clear the vehicle and issue a vehicle request approval for the entry of
clearance certificate at the same time Target Category food items during the submission of Service Fees
- Individuals customs declaration Import: AED30.00 - AED100.00
Relationship Type
- From Government to Individuals Service Fees Relationship Type For more details, refer to appendix (B)
AED110.00 for a single vehicle bundle - From Government to Business
Service Type Additional AED30.00 will be charged AED 20 Knowledge and Innovation fees
Transactional for each vehicle clearance certificate Service Type will be added on top of any service
Transactional costs AED 50 and above
Service Hierarchy AED 20 Knowledge and Innovation fees
N/A will be added on top of any service
Service Hierarchy Required Documents
costs AED 50 and above
N/A - Invoice
Service Interconnection
N/A Required Documents - Packing list
- Invoice Service Interconnection - Certificate of Origin
Service Limitation - Packing list N/A
N/A - Certificate of Origin
- Card Copy of (Customer / Delegate / Service Limitation
Service Delivery Procedure Person's) N/A
1. Submit the application through all
available channels Service Delivery Procedure
2. Pay service fees 1. Submit the application through all
3. Receive notification of approval on available channels
accomplishing the declaration and 2. Pay service fees
certificate 3. Receive notification of approval on
accomplishing the declaration
Service Delivery Time
Refer to customer happiness center Service Delivery Time
working hours Available around the clock

Service Delivery Channel

Terms and Conditions - Website
To obtain this package, the vehicle must be available in the same location of the - Mobile Web
service provider in order to deliver it within the stated time

72 Dubai Customs Services Guide Dubai Customs Services Guide 73

 FAQs

74 Dubai Customs Services Guide

How do license holders clear goods Temporary Admission? using our service “Request Trade censuring it to the importer. Normally
for sale locally? The entity bringing goods for Temporary Statistics Report” anything which contradict with the
A license holder should obtain purpose should have obtained a values, tradition and morality of the
a Customs Business Code. An Customs business code based on What are the Duty Free allowances land will be banned
appropriate declaration should be their license issued by the concerned allowed to carry with me as a
submitted using the business code for mainland entity. passenger? What is the procedure for bringing in
customs clearance. In the case of Free Customs declaration for Temporary • ​Gifts whose value does not exceed Uncut Diamonds for sale, Also what
Zone company, an appropriate customs admission should be submitted with the AED3,000 documentation needed at the airport
declaration should be processed for reason for temporary admission of the • The Number of cigarettes should by the seller on Arrival?
sale of goods to mainland. goods. A deposit equivalent to Customs not exceed (400) cigarettes, (50) ​Rough diamond industrial or non-
duty will be applicable according to cigars, (500) grams of tobacco industrial are duty exempted but the
Some goods require special approval the Customs tariff on the item which (minced or pressed for pipes), company is required to provide the K.P
from restricted authorities, so these will be refunded upon re-exportation minced or pressed tobacco for Certificate (Kimberly Process). Note
approvals must be issued for the goods of the goods within the timelines smoking, tobacco or mild-tasting that the shipment should have the K.P
to be released, and the approvals must allotted for Temporary admission (Refer tobacco. Exceeding the above will Certificate if not then the shipment will
be submitted along with the other relevant Customs Policy on Temporary be dutiable be impounded. Loose diamond is duty
required documents to the customs admission for details) • The amount of alcoholic beverages free Loose color gems stones diamond
authorities to complete the customs and beers should not exceed 4 is dutiable 5% on the CIF value.
clearance. In case the goods are covered liters of alcohol beverages, or 2
under ATA carnet, then no deposit is cartons of beer (each consisting of I​ will be travelling to Kenya via Dubai
Who may clear cargo through applicable. The timeline of temporary 24 cans, not exceeding 355 ml for and carrying medicines for my use.
Customs Centers? admission for ATA carnet will be 6 each can or its equivalent) What are the Rules & Regulations for
• Any company having a Customs months or until the validity of the ATA carrying medicines?
business code can submit the carnet whichever is lesser. ​ hat is the rate of Customs duty in
W • ​Passenger cannot carry medicines
Customs declaration for clearance Dubai? even if it is for personal use in bulk
• Agents holding a Dubai Economic For more details on ATA carnet contact ​5% of the value CIF (Cost Freight quantity. It may be impounded and
Department Clearing and 800-CHAMBER Insurance) value except for alcohol can be a criminal case.
Forwarding (C&F) license may also and cigarettes. 50% Duty payable for • Prescription from the doctor to
clear cargo on behalf of consignees I am interested in Dubai's Diamond alcohol while 100% for cigarettes. bring the drugs with you only for
provided they have obtained Import/Export statistics with the period you are going to stay at
Customs business code and have breakdown per country, per year and What are the Import regulations for Dubai.
authorization from the owner per month. Please advise me how can Books, Music CDs, Cassettes Audio/ • It may require a special permission
of the goods to submit Customs I access them? Video? from the Ministry of health to carry
declaration Though business statistics are ​Ministry of Information/Department more than convincible quantity of
available on our website of Information controls the import of medicines.
I would like to Import goods to UAE www.dpworld.com & print and visual media articles Like • As per customs rule all type of
temporarily for exhibition or as www.dubaicustoms.gov.ae, but any books, CDS, VCDs. The articles/items medicines subject to approve by
sample. What is the procedure for specific report can be requested by will be released ONLY after inspecting/ Ministry of Health and Medical

76 Dubai Customs Services Guide Dubai Customs Services Guide 77

 Services, for this reason if any • Owner passport copy holding his What are the different methods of (ACV) is the transaction value method.
medicines are hand carried residence visa customs valuation allowed under the
customs refer to Ministry of Health • AED200 fees by e-dirhams Agreement on customs valuation (ACV)? What is transaction value?
if ministry disapprove then such 3. A governmental health certificate Imported goods are valued according Transaction value is the price actually
medicines are detained. For all from the country of origin. to the following basis which must be paid or to be paid against the sale of
detained items customs issue applied in order: the goods for export to the country
detain slips. You can also take Do all businesses need to register 1. The transaction value of imported of importation in GCC states. for the
approval from Ministry of Health with Dubai Customs? goods method goods when sold for export to the
with doctor’s prescription and take Any business that uses Dubai customs 2. The transaction value of Identical country of importation.
stamp of ministry on the detain slip services need to register their goods
for release of items business with Dubai Customs. 3. The transaction value of similar What does the “price actually paid or
goods to be paid” mean?
​ hat are the regulations involved
W Do I have to come to the customs 4. Deductive value, based on The “price actually paid or to be paid”
in regards to the import of Jewelry/ office in order to submit the subsequent sale price in the represents the total payment made or
Diamonds to Dubai?- registration request? importing country to be made by the buyer. The payment
​Documents required importing No need, just fill the application on the 5. Computed value, based on cost of may be made not only in the form of
shipments: website www.dubaitrade.ae materials, manufacturing, cost, transfer of money, but also by letters
• Export Company's origin Invoices overheads, handling charges and of credit or negotiable instruments.
with their stamp and signature. As a passenger, What kind of goods profit in the country of production. Payment may also be made directly or
• Packing list (quantity & packing). do I have to declare? 6. The fallback method, where the indirectly.
• A list of studding details of jewelry. Passengers must declare all kinds previous methods (1-5) are used in
of goods when the value exceed greater flexibility but in the same order What procedure should be followed
I​ would like to know certain details AED3,000 and the declaration for if the customs officials has reasons
about bringing Pets into Dubai. Is personal belonging less than AED3,000 Can the order of the customs to doubt the truth or accuracy of the
there any restrictions in place and is not required. valuation methods be changed? declared value?
what is the procedure? Article 4 of the Agreement on customs When a declaration is made and the
​To import your pets into U.A.E. you will What is Customs Value? valuation (ACV) allows an importer customs officer has reason to doubt
be asked for the following documents The value of goods for the purposes of to request reversal of the order of the truth or accuracy of the declared
in the airport when arriving: imposing import duties. application between the Deductive information or submitted documents
1. An original import permit from our Value Method and the Computed Value as part of declaration process, the
main office in Ministry of Water Is it necessary to declare the value of Method, which will be require Dubai customs officer may ask the importer
& Environment vet Quarantine imported goods to customs? Customs approval. to provide further clarification, including
section. Yes, an importer/owner or their documents or other evidences, proofing
2. To get this permit you have to apply representatives needs to declare the What is the principal method of that the declared value represents the
personally or through an agent, the value of the imported goods as part of valuation under the Agreement on total amount actually paid or to be paid
following documents are required: customs declaration at the customs entry customs valuation (ACV)? for the imported goods, adjusted by
• Vaccination records copies (rabies point along with the supported invoice. The principal method of valuation under the valuation factors. If after receiving
vacc. is the most important) the Agreement on customs valuation further information.

78 Dubai Customs Services Guide Dubai Customs Services Guide 79

Should the customs value include • They are employer and employee; • Husband of the wife’s sister or Some situations may take longer
charges towards freight, insurance, • Any person directly or indirectly husband’s sister. time for customs administration to
loading, unloading and delivery? owns, controls or holds 5% or more • Wife of wife’s brother. determine the goods value which
The customs value for goods imported of the outstanding voting stock or • Parent and child many be time and cost consuming.
to Dubai is based on CIF (Cost, shares of both of them. • Uncle Does the importer have a right to
Insurance, Freight) according to • One of them directly or indirectly clear his goods before taking the final
Common Customs Law of GCC States controls the other. What does transfer prices mean? decision?
and its rule of implementation and • Both of them are directly or Recent trends in world trade show Yes. Article 13 of the Agreement on
explanatory notes thereof value of the indirectly controlled by a third increasing international transfer customs valuation (ACV) allows an
exported goods is that indicated in person. of goods between trans-national importer to request release of his
the customs declaration plus the cost • Together they directly or indirectly companies (TNCs) and their overseas goods from customs control prior to
until arrival of the goods to port of control a third person. affiliates and branches. Prices indicated completing some customs procedures
destination in GCC States. • They are members of the same for such transfer of goods are known or before payment of their customs
family: as transfer prices. Transfer prices duties, described further in customs
The CIF includes the cost of transport, 1. The term “persons” includes should be determined using any of policy (DCP 18).
insurance and relevant charges up to the legal persons. the recognized methods in such way
the place of importation. 2. The person is deemed to be that is acceptable to customs and tax Does the importer have a right
controlling another person if he authorities in both the importing and the to appeal against taken decision
How is the customs value calculated assumes a legal or workable exporting countries. However since no of customs value by the customs
when the currency of the importing position through which he can taxation system applies in GCC states, authorities?
country differs from the currency impose his conditions and transfer prices is not a concern. Yes. Article 11 of the Agreement on
used to pay against the purchased directives over the other person. customs valuation (ACV) lays down
goods from overseas? What are the entitled actions for that: the legislation of each Member
The exchange rate of the foreign currency Who can be considered as members customs authority when doubting the country should provide rights of appeal
at the time of Customs declaration of the same family? accuracy of the declared value? without penalty against the determined
submission will be considered for The following persons are considered In reference to the WTO Committee customs value.
calculation of Customs charges. as members of the same family: on Customs Valuation (Appendix III),
• Husband and wife the customs authorities are allowed The appeal can be submitted to the
Who are related persons? • Brother and sister in such cases to make further enquiry Committee of Valuation, Tariff and Origin
Article 15 of the Agreement on • Brothers with the importer and to reject the
customs valuation (ACV) defines • Sisters declared value if there are still How are goods exported for repairs
related persons. • Grandfather and grandmother, reasonable doubts about the truth to be valued when imported after
• Persons are deemed to be related granddaughter and grandson. ​ and accuracy of the declared value. repairs?
only if: • Cousins And in the event of failure to present Good that have been temporarily
• They are officers or directors of one • Nieces. the required evidences the customs exported for finishing or repair shall be
another’s business; • Nephews. administration may refuse the subject to the customs taxes “duties”
• They are legally recognized • Brothers-in-law transaction value method and apply in an amount equivalent to the addition
partners in business; • Sisters-in-law another method. resulting from such finishing or repair.

80 Dubai Customs Services Guide Dubai Customs Services Guide 81

How are additional goods packed free equipment valued? If the shipment was from the mother
of charge valued? Valuation of carrier media such as company (Exporter) and delivered
In some cases additional pack tapes and discs for data processing directly to our customer, however the
of goods are shipped along with equipment (computers) is applied invoice is issued by the local company
the consignment as samples or through customs notice DCP (10). in the free zone, Do we need an
replacements of goods maybe authorization letter?
damaged while shipping. In such cases, How are royalties and license fees to The local company doesn’t need an
the sale price should be considered to be treated for valuation purposes? authorization letter as the company
cover the total quantity shipped. When the buyer pays a royalty or is issuing their own Dubai invoice
license fees related to the imported while the authorization letter is for
How are replacement goods to be goods as a condition of sale, the authorizing free zone companies to
valued? amount has to be added to the price issue invoices on behalf of the exporter.
The replacement goods maybe actually paid or to be paid, which may
invoiced free of charge or invoiced at be paid either directly or indirectly. How are jewelry evaluated?
the original price with an arrangement The value of jewelry is based on the
between the buyer and seller for giving How are discounts treated for carat type and weight, while the price
credit for the original goods. But in valuation purpose? of each gram is as per the international
any situation, the replacement goods Discounts type varies like (cash gold burse prices at the time of
will be valued at the original price. The discounts, quantity discounts, declaration clearance.
first shipment has to be considered discounts in kind and special
separately. introductory discounts), and they are
allowed according to the provisions
How is used machinery to be valued? stated in customs policy DCP (9).
The transaction value method can be
applied. However, the machinery may Are there any provisions applied on
have been further used after the last issuing invoices from Free zones
purchase or the declared value may be in UAE on behalf of the mother
doubtful. It may be possible to apply company?
other valuation methods but usually Yes there are provisions applied
the value is determined in by allowing which are described in customs notice
depreciation from the prices of new (05/2010)
machinery for the period of use. At the
same time, appropriate additions are What is the required evidence to
also made for any repairing done and verify price?
additions made in between. The evidence required bank transfer
and remittances and exchange of
How is carrier media bearing correspondence between the seller
software for data processing and buyer sheets if necessary.

82 Dubai Customs Services Guide Dubai Customs Services Guide 83

SERVICE GUIDE APPENDIX
Appendix (A): Customs Information 1. The following personal effects accompanying passengers shall be
► Time limit for Customs Declaration Documents submission allowed entry and are exempted from customs duty:
- Customs declarations documents shall be required to submit to the - Gifts whose value does not exceed AED 3000
designated Customs Office within the period of maximum 14 days from the - A total number of 400 cigarettes, or 50 cigars, or 500 grams of tobacco
date of processing the declaration (minced or pressed for pipes) or minced/pressed tobacco for smoking,
- In case of late submission of the documents of the goods by exceeding the tumbak (pure tobacco) or hookah molasses
grace period of 14 days from the date of processing the declaration, a Late Fee - Arriving/departing passengers aged 18 years and above must declare
shall be imposed for each day of delay up to a maximum period of 90 days to Customs any cash or cheques, promissory notes, payment orders,
- In case of failure to submit the Documents within the period of 90 days, precious metals or stones in their possession with value exceeding AED
further administrative actions shall be taken and also a fine and penalty 60,000 or equivalent in foreign currencies
may be imposed - For passengers under the age of 18 the amount in their possession will
- Any claim for refund of duty or deposit shall not be accepted until the client be added to the permitted limit of their parent/guardian or accompanier
completes the process of Documents submission as stated above
Conditions for exemption from customs duties
For more details about fines and penalties refer to Appendix C - The baggage and gifts must be of a personal nature and not in
commercial quantities
► Post Clearance Audit - The passenger must not be one who frequently visits the same customs
Customs conducts post clearance audit on all transactions of the customer centre or who trades in the items in his possession
with Dubai Customs to ensure law compliance. In the process of audit - The passenger must not be a crew member of the means of transport
Customs shall demand the client for all required information to be submitted - Cigarettes and alcoholic beverages are not permitted entry and are not
when it deems necessary, in order to facilitate Customs Audit. According to subject to duty exemption for passengers under 18 years of age
GCC customs Law, companies are bound to keep the records of all Customs
Declaration for a period of five years from the date of processing the Customs 2. Passenger Deposit Refund
transaction. In the case of Free zones, the time period for retention of the - Upon departure, the passenger should proceed to the arrival lounge and
records is until the closure of their business. present the Airport Security Personnel with the Customs Declaration
processed earlier in order to proceed to the Customs stations. The
► Method of Payments insurance deposit is refunded after due inspection and verification of
- Credit Account the inbound goods.
- Standing Guarantee - If no re-export of all of the inbound goods is confirmed, the insurance
- Debit Account deposit 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
Verbal, written or electronic declaration or passage through the green or to the goods accompanying the passenger in commercial quantities
red channels will be regarded as a customs declaration by the passenger. and values; in terms of customs tariff, valuation, customs declaration
Inspection of passengers` personal belongings and the procedures for their preparation, and other procedures applicable to imported goods.
confiscation and collection of payable customs duties or exemption.

86 Dubai Customs Services Guide Dubai Customs Services Guide 87

 Completion
Time

► Sale of Goods by Public Auction Import Statistical Declaration 70 80

In line with the provisions in the Common Customs Law of GCC and Dubai
Import to CW from FZ 80 80
Customs Policy, Dubai Customs shall exercise the right to sell the following
goods in public Auction. Import to CW from Local (after temporary admission) 80 80
- Seized perishable goods Import to CW from ROW 80 80
- Goods paced in Public and Private Customs Warehouses after the expiry of Import to Local from CW 70 80
their permitted storages period Import to Local from FZ 70 80
- Un-Cleared Goods that exist in the Port Terminals and Container Yards or
Import to Local from ROW 70 80
Wharves
Re Export to FZ (after Import for Re Export) 100 100
- Unclaimed Goods which are left behind at the Customs Office or Customs
Warehouse Re Export to ROW (after import for re-export) 100 100
- Confiscated Means of Transport Return to FZ after Temporary Admission 100 100
Return to ROW after Temporary Admission 100 100
The permitted storage periods for the various types of goods are: Temporary Admission from CW to Local 100 100
- Three months for FCL/General/Bulk Cargo, Vehicle and other Road-Moving
Temporary Admission from FZ to Local 100 100
Equipment arriving by Sea, all Goods arriving by Air and Land.
- One month for the FCL Refrigerated and Dangerous Cargo Temporary Admission from ROW to Local 100 100
- Three months for goods deposited in the Customs Store by the passengers. Temporary Export from Local to FZ 100 100
Temporary Export from Local to ROW 100 100
Customs shall announce the public auction and publish the list of the goods for sale. Transfer of Cargo by Dubai based CW 80 80
Transfer within a FZ 80 80
Appendix (B): Services’ Fees
Transit (ROW to ROW) 50 15
Bill Of Entry (Declaration)Types Dutiable Non-Dutiable
Import to Local after Temporary Admission 70 80
Export from CW to FZ 100 100
Export from CW to ROW 100 100
Other Fees Amount
Export from Local to FZ 100 100
Certificate Of Discharge 100
Export from Local to ROW 100 100
Cheque Installment for Company- Per Cheque (From 1 to 4) 150
Export Statistical Declaration 50 50
Cheque Installment for Company- Per Cheque (From 5 to 12) 300
FZ Transit Between Dubai based FZ 80 80
Cheque Installment for Person- Per Cheque (From 1 to 4) 50
FZ Transit In 80 80
Cheque Installment for Person- Per Cheque (From 5 to 12) 75
FZ Transit In from GCC and other Emirates FZ and GCC Local Market 80 80
Certificate of Arrival in a Customs Post 100
FZ Transit Out 80 80
Customs Audit Fee at client’s request 3000
Import for Re Export to Local from CW 100 100
DUCAMZ-Delivery Advice & Valuation Report On Vehicle 200
Import for Re Export to Local from FZ 100 100
Duplicate Copy of any Customs issued Document 100
Import for Re Export to Local from ROW 100 100
Exit /Entry Permit on Goods through Customs Gate 20

88 Dubai Customs Services Guide Dubai Customs Services Guide 89

Exit Entry Seal Charge 20 Appendix (C): Fines and Penalties
Gate Pass Charges 20 Fines with respect to Claim Submission Time
(from Declaration Clearance Date)
Inspection Charge 150
Standing Guarantee Cash Deposit
Claim Conditions
Inspection Seal Charges 20 *Time *Time *Time *Time
Kimberly Certificate Process Charges-DMCC 30 Range Fine Range Fine Range Fine Range Fine
(Days) (Days) (Days) (Days)
Postponement Of PDC for Company per Cheque 200
Claims for Re Export Deposit
Postponement Of PDC for Individual per Cheque 100
241- 271- 241- 301-
Statistical Report-Yearly Summary Report by HS Code (up to 20 HS Codes) 150 15% 30% 15% 30%
All Import For Re-Export 270 300 300 330
Statistical Report-Yearly Summary Report by HS Code (up to 50 HS Codes) 200 Declarations (Full/Partial Export) 331-
45%
Statistical Report -Yearly Summary Report by HS Code(More than 50 HS Codes) 225 360
All Import For Re-Export Declarations 211- AED 241- AED
Statistical Report-Yearly Summary Report by Country (up to 20 Countries) 150
(No Export) 240 1000 270 2000
Statistical Report -Yearly summary Report on Country (More than 20 countries) 200 All Transit Declarations 61-75 25% 76-90 50% 46-60 25% 61-90 50%
Statistical Report -Yearly Summary Report on one HS Code by country 200 All Transit Declarations to Ship 121- 136- 106- 121-
25% 50% 25% 50%
Statistical Report -Yearly Summary Report on one country by HS Code 200 Stores 135 150 120 150

Statistical Report -Yearly Summary Report on Company Performance 250 All Temporary Admission 211- 241- 211- 241-
25% 50% 25% 50%
Declarations 240 270 240 270
Statistical Report -Yearly Summary Report on Company Performance by HS Code 1850
Free Zone Export Declarations
Storage Fee per day on each package of goods carried by passenger 100 61-90 25% 61-90 25%
(Transit Out)
Trade Agency - Additional Fee for Customs Inspection 2000 Free Zone Export Declarations 121- 121-
25% 25%
(Transit Out) to Ship Stores 150 150
Trade Agency - Urgent Follow-Up of a Complaint (One Time) 500
All Customs Warehouse Export
Trade Agency - Urgent Lodgment and Follow Up of a Complaint after 1000 Declarations
61-75 25% 76-90 50% 46-60 25% 61-90 50%
Office Time and outside Customs Zone
All Customs Warehouse Export 121- 136- 106- 121-
Trade Mark - Complaint Follow Up Deposit 5000 25% 50% 25% 50%
Declarations to Ship Stores 135 150 120 150
Trade Mark - Complaint Follow Up Fees 2000 Claim for Customs Duty Deposit
Trade Mark - Additional Fees For Urgent Complaint Follow up 500 All Declarations 61-90 10% 61-90 10%
Trade Mark - Additional Fees For Urgent Complaint Follow up during Holidays 1000 Claim for Deposit against Invoice& Certificate Origin
91- 91-
All Declarations 61-90 25% 50% 61-90 25% 50%
120 120
* No fines will be charged if the claim is submitted prior to the initial time range mentioned in the
above table.

Other fines Fine/Deduction (AED)

Broker card renewal delay 50 per month
Late submission fine for Customs Declaration Documents 5

90 Dubai Customs Services Guide Dubai Customs Services Guide 91

Fine for replacement of PDC Cheque 500 Import Authority for Restricted Goods 10 Pads 200
Fine on Cheque Returned 500 Inter-Port Transfer Authority 10 Pads 200
Fine on Container Seal Breaking 5000 List Of Exemption Goods Single 25
Fine on Wrong Declaration 500 Manifest Receipt And Registration Single 10
Free zone non- re-export -penalty 10% of the CIF value Outbound Cargo Inter Port Transfer Single 25
Fine on wrong declaration 500 Outbound Cargo Tally Sheet Single 20
Fine on declaring wrong HS Code not resulting in loss of Valuation/ Specification Report on Vehicle 10 Pads 200
500
Customs Duty Vehicle List Single 25
Vessel Clearance Certificate Single 15
Appendix (D): Prices of Customs Printed Forms and Documents
Name of Forms Units AED Appendix (E) - Rates of Tobacco and Manufactured Tobacco Substitutes:
Cargo Clearance under a Standing Guarantee Form 10 Pads 200 Description HS Code Duty Rate* Duty Amount*
Customs Duty Exemption for Medicine Form 10 Pads 200 Un manufactured Tobacco
Duty Exemption End User Form Single 15 • Not stemmed/Stripped 24 011000
Exemption Of Industrial Form Single 15 • Partly or wholly stemmed/stripped 24 012000
AED 20 per
100%
Standing Guarantee Form 10 Pads 200 Gross Kg
Tobacco refuse
Transfer Goods to Customs Bonded Storage Form 100 Copies 150 • For uses as tobacco & others 24013010
24013090
Auction Notice Single 10
• Cigars, Cheroots containing tobacco 24021000 AED 150 per
Customs Duty Bank Guarantee Form Single 15
• Cigars of tobacco substitutes 24029010 100% direct covered
Delivery Advice & Valuation Report On Vehicle from DUCAMZ 10 Pads 200 Kg
Exit/Entry Certificate 10 Pads 200 • Cigarettes containing Tobacco 24022010 AED 100
Unified GCC Custom Tariff Book (Arabic & English) Single 520 • Cigarettes of tobacco substitutes 24029020 100% per 1000
cigarettes
Debit Slip 10 Pads 100
Manufactured tobacco and tobacco
Declaration Forms 1500 Forms 300 substitutes
Declaration of Export 10 Pads 250 • Chopped or compressed tobacco for cigarettes 24031910
• Chopped or compressed tobacco for pipes 24031920
Delivery Order 500 Forms 550 • Chopped or compressed tobacco for retail 24031930
100% AED 40 per kg
Individuals Daily Pass at Ports Single 3 • Others 24031990
Individuals Daily Pass at Dry Port Single 6 • Homogenized or reconstituted tobacco 24039100
• Compressed or liquored tobacco for 24039910
DUCAMZ -Vehicle Exit Certificate Single 30 making snuff
Delivery Advice & Valuation Report On Vehicle from Dubai Free Zone 10 Pads 200 • Compressed or chopped tobacco for chewing 24039921
Export Manifest Sea Cargo Single 20 *Customs duty will be charged based on Duty Rate or Duty Amount (whichever is higher)
GCC Customs Common Law Book Single 50

92 Dubai Customs Services Guide Dubai Customs Services Guide 93

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
Pharmaceutical products and Medical/
Ministry of Health and Prevention
Surgical instrumental and apparatus
Emirates Authority for Standardization and
Tires/Drinking Water
Metrology
Printed books, newspapers and similar
National Media Council products, Work Art, collectors “Pieces and
Antiques”
Kimberly Emirates office Pearls, Diamonds, Rough Diamonds etc.
General Secretariat Of Municipalities Lasers, Dangerous waste.
Telecommunications Regulatory Authority Telecommunication equipment
Federal Authority for Nuclear Regulation Nuclear reactors and Radio Transmitters
H.Q. Coast Guard Group Boats, Cruise Ships etc.

94 Dubai Customs Services Guide