The export is divided into exports via (air – land- sea- wooden vessels - fast transport companies - post offices - free zones - free markets - customs warehouses).
Controls :
The existence of evidence of the activity of the commercial exporter to obtain the customs code.
The existence of the necessary permits and approvals from the competent authorities for the restricted goods.
The Customs Department may request the translation of foreign invoices / documents into Arabic.
The Customs Department may request documents, contracts, correspondence, etc.
The exporter or his representative or the customs broker (the commissioner) shall keep records for a period of five years from the date of completing the customs process and submitting it to the Customs Department upon request.
The exporter or his representative or the customs broker may submit documents and customs information of the Customs Department electronically with the condition of providing the Customs Department before or after clearing the goods with the documents accompanying the goods.
The shipping agents (sea / air) shall submit the manifest of the cargo (Manifest) to the Customs Department electronically or a hard copy according to the system of automatic transfer in force at the customs department to complete the customs process.
The carrier or the customs broker (the commissioner) shall submit the manifest and register the transport information to the Customs
Department for goods transported by land or by wooden vessels or the like that do not have regular flights to complete the customs process.
Payment of the other fees in advance according to the automated system applied in each customs department.
The possibility of pre-customs clearance according to the automated system applied in each customs department.
The export of prohibited or infringing goods shall not be permitted under national laws and legislations.
Upon personal export, the following must be observed :
The applicant must submit a personal ID card, passport or residence permit / Visit to complete the customs process.
The consignment should be personal in non-commercial quantities.
The exporter shall not be a trader.
Export of national products :
Documents to be attached to the consolidated customs declaration:
A copy of the original invoice stating the country of origin.
Requirements :
A multi-item packing list (several items, including the Harmonized System Code) in addition to the International Code of Chemicals and Hazardous Substances.
*Procedures :
The exporter, his representative or the customs broker (the commissioner) shall automatically regulate the customs declaration.
To submit all documents and requirements to the Customs Department
Payment of other fees in advance according to the automated system of clearance applied in each customs department.
The goods shall be subject to preview and inspection according to risk criteria and the customs statement shall be printed according to the automated clearance system followed in the Customs Department.
Issuing permission to leave and clearing the goods.
Re-export of goods :
Controls :
The re-export of goods shall be for the following cases:
Imported goods that have not been withdrawn from customs warehouses.
Goods entered into the country under the temporary entry mode.
Goods deposited in warehouses as one of the pending conditions for customs taxes duties.
Foreign goods that paid taxes customs duties.
Foreign goods from the domestic market (without reference to a previous statement).
Goods rejected by the competent authority.
Imported goods for re-export.
The exporter, his representative or the customs broker (the commissioner) may submit the documents and customs information to the Customs Department electronically provided that he submits the original documents to the Customs Department before or after releasing the goods upon request.
The possibility of paying other fees in advance according to the automated system of clearance applied in each customs department.
The possibility of pre-customs clearance according to the automated clearance system applied in each customs department.
It is prohibited to re-export goods that are prohibited locally or internationally or that are subject to the applicable international conventions and treaties.
* The required documents to prepare the consolidated customs declaration:
A copy of the first import statement of the controls in item
The Invoice
Procedures :
Re-export of goods :
The exporter or his representative or the customs broker (the commissioner) shall organize and submit the consolidated customs declaration automatically.
To submit all documents and requirements to the Customs Department.
Payment of other fees due.
The goods shall be subject to inspection and examination in accordance with the risk criteria, and for the purpose of refunding the customs duties or refund / release of cash or bank guarantees and the goods are matched with the first customs declaration documents according to which the goods were imported, and the customs declaration shall be printed according to the automated clearance system followed in the customs department.
Issuing permission to leave and clearing the goods.
Transit goods:
Subject to the provisions of the conventions regulating the transit
Controls and conditions that must be available in the means of transport used in the transit process:
To be duly licensed under a valid driving license and conform to its reality.
The possibility of placing the lead and customs seal easily and effectively.
There should be a barrier between the drivers cabin and the load bed, ensuring the safety of the covers according to the provisions of this policy.
The impossibility to remove any goods from the part of which the lead is placed or the customs seals, or to enter them without leaving any traces of obvious tampering or without breaking them.
Not to contain hidden spaces where any goods can be hidden in them.
The load bed floor and its sides shall be fixed on the chassis so that it can be separated only from inside, and on these sides shall be metal rings fixed by welding.
The exposed transport units shall be covered with tight covers with ropes and corded with a wire from the outside. It shall be possible to install the seal or the customs lead so as not to tamper with its load.
Goods may be entered temporarily without customs duties in the following cases:
Heavy equipment for the completion of projects and scientific experiments of such projects for the sake of state.
Foreign goods received in order to complete their manufacture.
Temporarily imported items for stadiums, theaters, exhibitions and the like.
Machinery and equipment for the purpose of repair.
Containers for the purpose of filling.
Animals entering for grazing purposes.
Samples entering for display.
Other cases that require this. Temporary admission shall be for six months and may be extended. Insurance equivalent to value of the fees shall be provided, and the temporary admission shall be ended by re-export.
Modes of transport shall be equipped with covers (canvas) in which the following conditions shall be provided:
Canvas shall be intact, sound and made of strong fabric; plastic coated fabric or reinforced rubber consisting of a single piece.
Canvas shall cover the whole load and roll down to the sides of the load bed being wrapped.
Canvas shall be equipped with metal rings secured into the fabric on its length at equal distances to prevent leakage of the goods.
Roping (lead rope) shall meet the following conditions:
Rope shall consist of a single piece ending with a metal piece on both sides. The metal piece shall be hollowed to accommodate the customs seal.
Rope shall be of a length that allows its end to be combined after passing through all canvas rings, as well as all box hooks.
Ropes shall be firmly fixed to prevent access to any part of the load bed or the load itself without cutting or damaging it.
The customs seal (lead) shall meet the following conditions:
It shall be made from robust metal or plastic that prevents breaking or wear due to nature factors.
It shall be adequate in form and size to allow easy visibility.
It shall be difficult to be imitated or forged.
It shall bear the word “customs” and the name of the country.
It shall bear serial numbers.
It shall be designed for a single use only.
The load bed / container shall meet the following conditions:
Constituent components (sides, covers, top, columns, and partitions) shall be impossible to be removed or replaced from outside without leaving obvious traces.
Doors and locking systems shall be designed in such a way that would easily allow affixing of the lead or the customs seal thereon.
The locking system shall be impossible to be removed or replaced from outside.
The door shall be designed in such a way that it cannot be opened without removing of the lead or the customs seal.
Ventilation holes shall be designed in such a way that they cannot be opened from outside, and goods cannot be taken out through them.
Requirements :
Bill of lading (for air or sea transport.
Manifest (land transport) statement.
The invoice, if any.
Required Procedures :
The shipping agent or the customs broker (the commissioner) shall automatically regulate the customs declaration.
Submitting a financial security or bank guarantee or any guarantor approved by the Countries of the Council in an amount equivalent to the amount of customs taxes/duties according to the Customs Tariff Schedules applicable to the goods and to pay the other due charges.
All documents and requirements shall be submitted to the Customs Department.
The goods shall be subject to inspection and examination according to risks criteria. Sealing and printing of the customs declaration shall be completed according to the automated clearance system applicable at the Customs Department.
Issuing the exit permit and clearing the goods.
Lodging the goods in customs warehouses :
Documents to be attached to the customs declaration
Original invoice.
Original certificate of origin.
Requirements :
Delivery permit for air and sea importation.
Bill of Lading for air and sea importation.
Manifest statement for land importation.
A multi-item packing list (several items, including the Harmonized System Code in addition to the International Code of Chemicals and Hazardous Substances).
The customs tariff shall be applied to commercial quantities. In case of non-payment of the customs duties, the Customs Department shall keep the excess quantities for 30 days which may be extended at the request of the traveler to 60 days with the approval of the director of the Customs Office. In the event of the expiry of custody period, the seized material shall be transferred to the auction. Same materials shall subject to all customs procedures applicable to imported goods in terms of customs clearance.
Industrial Exemption
The owners of the national industrial licensees are entitled to demand exemption from customs duties on their machinery and imported raw materials for manufacturing purposes. This exemption is granted upon the approval of the Ministry of Economy. In case the industrial license is issued by any of GCC countries, the customs declaration shall be accompanied by “Form B” which shall be approved by the competent entity at the authority from which the industrial license was issued.
Personal Exemption
Controls :
Exemption shall be granted to the UAE citizens residing outside the GCC and the foreigners arriving in the GCC States for the first time for residence.
The personal baggage and household items shall be used, of a personal nature, in non-commercial quantities and imported from the country of residence.
The foreigners shall present evidence that prove that they come for work or residence in the GCC States for a minimum period of one year (365 days, as a condition for the exemption of their personal household items.
The foreigners shall present evidence that prove that they come for work or residence in the GCC States for a minimum period of one year (365 days, as a condition for the exemption of their personal household items.
Exemption does not cover the means of transport, of any type, and the goods of special nature.
The personal baggage and household items shall be subject to the provisions of prohibition/restriction stipulated in the GCC Common Customs Law and national legislations.
Documents to be attached to the unified customs declaration:
Copy of I.D., passport or residence visa.
Detail packing list of used household items.
Commercial invoice of the new personal baggage and household items
Requirements :
Delivery permit for air or sea importation.
Bill of Lading for air or sea importation.
Manifest statement for land importation.
Procedures :
The exporter, his representative or the customs broker (the commissioner) shall automatically regulate the customs declaration.
All documents and requirements shall be submitted to the Customs Department.
Payment of other due charges.
The goods shall be subject to inspection and examination according to risk criteria. Customs declaration shall be printed according to the automated clearance system applicable at the Customs Department.
Issuing the exit permit and clearing the goods.
Personal baggage and household items
Individuals can bring their personal and household items to the State on basis of exemption from the customs duties. In order to get benefit from the customs exemption, they shall meet the following requirements:
Exemption shall be granted to the nationals residing outside the State when they return to resident in the State.
Exemption shall be granted to the foreigners arriving in United Arab Emirates for the first time for residence.
The personal and household items shall be used.
The quantity shall be limited to the use of one house.
The owner of the baggage shall be the same person listed in the documents attached to the customs declaration.
Providing a list explaining all the items.
Providing a proof of living outside the Country.
Foreigners shall present evidence of employment and residence permits.
Exemption of personal baggage and gifts accompanying passengers
Controls of Exemption:
The value of the personal baggage and gifts accompanying passengers shall not exceed 3000 AED or its equivalent in the currencies of the GCC Countries.
The personal baggage and gifts shall be of a personal nature and in noncommercial quantities.
The passenger shall not be a frequent traveler through the Customs Department or a trader or a member of the crew of the means of transport.
The number of cigarettes to be exempted shall not be more than 400 cigarettes.
If the exemption controls are not satisfied, the personal baggage and gifts accompanying passengers shall be subject to the customs taxes/duties according to the applicable customs tariff schedules.
The personal baggage and gifts shall be subject to the prohibition/restriction provisions set forth in the GCC Common Customs Law, pursuant to the unified or individual lists of prohibited/ restricted commodities agreed upon within the GCC framework.
Required documents:
Copy of I.D. , passport or residence visa.
Procedures :
The passenger shall proceed to the related paths to declaration/disclosure to state the accompanying baggage, if any, and fill out the customs declaration of the passenger if he has anything need to be disclosed.
The goods shall be subject to inspection and examination according to risk criteria. The simplified Customs Declaration (immediate clearance) shall be printed according to the automated clearance system applicable at the Customs Department.
Philanthropic and Charitable Goods
Non-profit charities may claim customs exemption for their imports related to their services in the humanitarian, social, educational, scientific or religious fields or any other charitable purposes without aiming to make material profit out of which, provided that the nature of the imports comply with the activity authorized for the charity foundation. The size and quantity of imports shall fit the actual needs of its activity. Approval of the competent authority shall be required and all imports shall be directly under the name of charity foundation.
Returned Goods
Customs duties may be claimed on the re-imported goods that were previously exported to the world countries after meeting the following standards:
Returned goods of national origin
Customs duties may be claimed on the returned goods that were previously exported to the world countries after meeting the following standards
Returned goods of national origin :
Goods shall be returned within three years from the date of their export.
The returned goods shall be the same goods that were exported under export declaration and original documents that indicate their origin, specifications and distinguishing marks.
Goods are returned in the same conditions as they were exported.
Imported goods shall be easy to be distinguished from the exported ones and they shall conform to the export declaration and the reference number it carries.
Foreign returned goods:
Foreign goods to be returned within one year from the date of re-exportation.
Customs duties shall have been collected on such goods when first imported.
Customs duties shall not have been refunded when the goods were re-exported.
Goods shall have been re-exported and export declaration cleared provided that to provide the required documents to prove their origin, specifications and distinguishing marks.
Goods shall be returned in the same state in which they have been exported.
Imported goods shall be easy to be distinguished from the exported ones and they shall conform to the export declaration and the reference number it carries.
Temporarily exported goods:
Goods that are temporarily exported for completion of manufacturing or repair shall be subject to customs duties on the additions occurred to such goods due to the completion of manufacturing or repair. The following requirements shall be met to avoid paying customs duties on the entire goods:
Goods to be re-imported within one year from the date of re-exportation.
Customs duties shall have been collected on temporarily imported goods when first imported.
Customs duties and insurance fees shall not have been refunded when the goods were temporarily exported.
Goods have been inspected prior to export under a temporary export declaration from the local market to the other countries of the world with a proof of their origin, specifications, distinguishing marks and number.
Clarifying the purpose of the temporary export in the customs declaration of the goods.
Imported goods shall be easy to be distinguished from the exported ones and they shall conform to the export declaration and the reference number it carries
Procedures of declaration of carried chattels
The traveler shall disclose the below mentioned materials to the customs officials upon his arrival. Failure to declare them shall be regarded as smuggling, which constitutes a punishable offense:
Wireless devices, electric shock and self-defense devices, and melee weapons such as swords and knives.
Pets and endangered animals subject to CITES convention (including leathers and embalmed animals)
Coins and traveler’s checks that are more than AED 100,000 or the equivalent of the other currencies.
Movies, books, Photographs, CDs, DVDs even if they are personal.
Gifts accompanying the travelers which their values are more than AED 3,000.
Weapons, ammunition, and military equipments.
All types of medicines even if they are for personal use.
Fireworks and explosives.
Trees, plants and soil.
All types of drugs.
Declaration of currencies, coins, negotiable monetary instruments for its holder, precious metals or precious stones
Controls :
All passengers arriving/departing in/from any GCC States shall declare/disclose to customs any currencies, coins, negotiable monetary instruments for its holder, precious metals or precious stones exchangeable into cash money in their possession, which exceed the permitted limit.
All institutions (banks, exchange companies, money remittance offices) shall abide by the procedures for declaring currencies, coins, negotiable monetary instruments for its holder, precious metals or precious stones exchangeable into cash money, irrespective of the cash amount or imported/exported financial instruments for its holder.
The limit of the currencies, coins, negotiable monetary instruments for its holder, precious metals or precious stones exchangeable into cash money to be declared shall be specified as the GCC States may agree.
Currencies, coins, negotiable monetary instruments for its holder, precious metals or precious stones exchangeable into cash money, imported/transiting through consignments or postal parcels carried by licensed carriers for the interest of companies or natural persons, shall be declared/disclosed to customs.
Licensed companies shall follow the customs clearance procedures, as well as the declaration/disclosure procedures.
Charity foundations may not import/export currencies, coins or negotiable monetary instruments for its holder, unless authorized to do so by the competent body in the GCC states.
Customs Department may use and implement electronic systems to facilitate declaration and electronic exchange procedures.
Procedures :
Arriving/departing passengers shall declare/disclose to Customs Department any currencies, coins, negotiable monetary instruments for its holder, precious metals or precious stones exchangeable into cash money in their possession.
Based on risk criteria, the Customs clerk shall verify the information on the declared currencies, coins, negotiable monetary instruments for its holder, precious metals or precious stones, after entering them in the automated system and stamping the Declaration Form with the customs seal, then he shall give the passenger a copy of the Declaration Form and allow him to enter/exit the country.
Companies shall fill in the Declaration/Disclosure Form of currencies, coins, negotiable monetary instruments for its holder, precious metals or precious stones in addition to follow the other customs clearance procedures.
Customs Offices shall send the details of the Declaration/disclosure Form to the competent authority.
Declaration of money
Having the money to enter or exit the country is not prohibited. The actual and real purpose of this declaration is to know the details of those who enter the cash money to the country to benefit from the information.
The traveler shall go to the customs officer and request the Declaration Form to be filled in in case he has cash amount or traveler’s check that exceeds AED 100.000 or its equivalent in foreign currency.
The said limit applies to a person aged 18 years or older and as for those who are under 18; their money shall be added to their guardian.
Companies and financial and non-financial institutions shall declare and disclose any checks or amount of money regardless of the value of the amount even if it is sent through shipping and parcels.
Failure to disclose to Customs Department shall subject you to legal liability.
*We recommend transferring money through banks or credit cards.
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