Trade Documents

Legislative framework for the UAE customs procedures ⁽¹⁾

The legal basis for customs procedures in the UAE is the Common Customs Law for GCC States of 2002 and the amended Federal Law No. 8 of 2015 on the Federal Customs Authority (FCA) .The FCA is responsible for developing customs policy, proposing legislation, and applying customs procedures, and it has the authority to set risk management rules and charges for customs services.

In addition to the FCA, each emirate has its own customs department and the FCA works in cooperation with them in developing policy and legislation, and in applying customs procedures.

As part of GCC wide agreement, the UAE applies a ‘single port of entry’ principle. This essentially means that any goods imported from a GCC country into another GCC market are only subject to customs duty at the first point of entry into that country. Likewise, customs procedures are standardized across all Gulf countries.

Documents needed for imports into the territory of the UAE: ⁽²⁾

The following documents are required for the importation processes into the territory of the UAE:

• Commercial invoice

• Certificate of origin

• Detailed packing list as per weight

• Import permit from the competent agencies in the event of importing restricted goods or duty exempted goods.

• Original airway bill , in the event of air imports

• Importing into, or exporting from, the UAE customs territory requires a trading license and a trader code which is available from the customs department of each emirate and which applies throughout the UAE.
• a customs department may permit temporary admission of goods for up to six months (or up to three years for capital goods) including: heavy machinery and equipment for completion of projects or conducting experiments or tests related to such projects; goods for completion of processing; temporary imports for playgrounds, theatres, exhibitions, etc.; machinery and equipment imported for repair; containers and packing importing for refiling; animals admitted for grazing; and commercial samples for exhibitions.
• Imports of specific goods require prior approval from the appropriate government agency before they may be imported. These goods include: all alcoholic beverages; pork and pork products; tobacco and tobacco products; recordings; telecommunications equipment; foodstuffs; feedstuffs; animals and their products; fireworks; and arms, ammunition, and explosives.
• A warehouse for imported goods may be established by the customs authorities and may be located outside the customs area. Goods imported and stored in a customs warehouse are not liable for payment of import duties unless released onto the domestic market. A bank guarantee or refundable deposit equal to the customs duties is required. Goods may be stored in a customs warehouse for up to 365 days after which the customs duties should be paid.

Documents needed for imports into free zones:

• The general provisions for importing into a free zone are as follow:⁽³⁾

• The importer must have a valid importer code from customs
• Goods must conform with the activity of the licensed company
• Goods must arrive in the free zone within 72 hours from the date of customs declaration
• The free zone licensee should not open, alter or dispense of the goods prior to their arrival in the free zone and customs endorsement
• Goods should be inspected when entering the free zone

• Documents required to import into free zones:⁽⁴⁾

• Delivery order from the shipping or airline agent addressed to the licensed company by the licensing management in the free zone.
• Delivery note by the free zone company confirming the acceptance of goods if the shipment is moved by land or from other free zone areas
• Second copy of the bill of lading (for sea shipment) original Airway bill (for air shipment) and road manifest (for land shipment).
• Import permit from the competent agencies in the free zone for restricted goods.
• Sales Invoice from the free zone licensee detailing total quantity, goods description, currency and total value of each individual item
• Original And Detailed item – wise invoice with HS Codes classification from the shipper addressed to the free zone licensee
• Certificate of origin
• Detailed packing list as per weight, method of packing and the HS code for each individual item contained in the shipment
• Import goods declaration form

• No license or documents are required for trading from or to the free zones. Goods that are imported and exported to and from free zones follow the same procedures as goods imported or exported into or from the customs territory of the UAE.

• Goods imported into free zones and duty-free shops are not deemed to have entered the customs territory and are not liable for customs duties. However, goods imported into the customs territory from a free zone or duty-free shop are treated as foreign goods regardless of any local raw material they may contain

Goods in transit:⁽⁵⁾

• Goods in transit are not liable for import duties subject to providing a bank guarantee or refundable deposit equal to the customs duties plus charges.

• Transit is prohibited for goods subject to import prohibition or restriction, and goods infringing intellectual property rights.

^{(1) Ibid}

^{(2) UAE Import and export procedures – UAE Ministry of Economy. And the Trade Policy Review of the UAE prepared by the WTO Secretariat.}

^{(3) UAE Import and export procedures – UAE Ministry of Economy}

^{(4) Ibid}

^{(5) UAE Trade Policy Review – 2016, by the WTO secretariat.}