Country Dossier United Arab Emirates
←
→
Page content transcription
If your browser does not render page correctly, please read the page content below
Country Dossier United Arab Emirates
NOTICE: For use on the Europa site, portions of the original version have been removed. As a consequence, page numbering may be interrupted.
UAE
Table of Contents
Overview of Customs Procedures
Customs Regimes
List of Customs Procedure Codes
List of Entry Ports and Codes
Description of Specimen Documents
Citations
Overview of Customs Procedures
The United Arab Emirates (UAE) is a Federation of seven Emirates: Abu Dhabi, Dubai,
Ajman, Sharjah, Ras Al Khaimah, Umm Al Quwain and Fujairah. The UAE is a member
of the Gulf Cooperation Council (GCC) and has adopted the unified Customs Law of the
GCC. The legal system in the UAE consists of both Federal and Emirate laws and
regulations. The UAE has recently established a Federal Customs Authority. However,
the individual Emirates retain various degrees of control over their Customs Departments.
The Customs Declaration Form is used for all import regimes and is applicable for all
products. The predecessor of this form, in use prior to 2003 was the Bill of Entry.
Customs clearance procedures are the same in each of the Emirates, although the specific
body charged with agricultural inspection will vary. The main port of entry into UAE is
Dubai, which currently handles 70% of the UAE’s non-oil trade. The importer or his
acting clearing agent submits general import documentation to Customs along with
competent authority licenses, Dubai Municipality approval, and corresponding health and
sanitary certificates. Goods are subject to inspection by Customs.
Food products are subject to conformity testing by the Dubai Municipality. This usually
occurs simultaneously or directly after the Customs inspection. If the Municipality finds
everything in order, it issues its approval for the release of the food product into Dubai for
free circulation.
If there are any delays between the goods being confirmed by the customs and the
Municipality undertaking its check, the goods are moved to a special store for foodstuffs
where the inspection is undertaken before the goods are released.
After receiving the approval from the Municipality, Customs generates the Declaration
Form using its internal computerized system. An invoice for applicable duties is issued
and they are collected from the importer in cash, cheque or via a Customs Duty Guarantee
issued by a bank. After the payment of customs duty, a final Declaration Form is
electronically printed in triplicate by Customs to show clearance and presented to the
consignee along with the original delivery order.
These documents are submitted to the port authority for payment of port charges and
release of the goods. The Dubai Ports Authority (DPA) will stamp the Declaration as
evidence of payment of port charges.
Dubai Customs is in the process of implementing a web-based online portal named
eMirsal, available to registered importers and clearing agents that will allow electronic
filing of entries sometime in the future. Exporters may wish to apply for a Landing
Certificate, issued by the Customs Authority, to prove entry of goods into the UAE.
2UAE
Procedure for Agricultural Goods
A precondition for the clearance of an import of any agricultural food product into Dubai
is the Import Certificate from the Dubai Municipality. Similar Food Control and
Environment Laboratories provide this function in each Emirate. Also, for any food
product that is to enter the UAE, there must be a license granted to the consignee to trade
in foodstuffs. Imports of agricultural products listed below must be approved by the Food
Control Section of the Public Health Department of the Dubai Municipality:
• Cereal and wheat or rye flour, groats or meal
• Rice and broken rice
• Products processed from cereals
• Cereal-based compound feeding stuffs
• Beef and veal
• Pig meat
• Poultry meat
• Eggs
• Milk and milk products
• Products processed from fruits and vegetables
• Olive oil
• White and raw sugar without further processing
• Syrups and other sugar products; and
• Wine
3UAE
Customs Regimes
1. Import for Home Consumption
For any food product that is to enter the UAE, there must be a license granted
to the consignee to trade in foodstuffs. Customs requires the following
documentation:
• Importer's License to trade in foodstuff
• Import Goods Declaration
• Dubai Municipality approval letter
• Commercial Invoice
• Certificate of Origin
• Bill of Lading
• Packing List
• Delivery Order (addressed to the Customs Department stating the
description of the carrier and the cargo and stating to whom the cargo is to
be delivered)
2. Temporary Import (Import for Re-Export)
The Director General of Customs may grant temporary admission for the
following items:
• Heavy machinery and equipment needed to complete specific project or
needed for conducting tests for a specific project
• Foreign goods imported for processing
• Any items imported for exhibitions and the like
• Machinery and equipment imported for the purpose of repair
• Containers and packing materials imported for refilling
• Animals admitted for grazing
If imported food products enter Dubai for re-export, the importer must supply
a written undertaking that the foodstuffs will not be sold in Dubai and that the
goods have entered for a special purpose satisfying the temporary admission
requirements. In addition:
• Deposit or bank guarantee for the estimated duty payable
• After re-exporting the documents the importer must submit evidence that
the goods have been exported to the Dubai Municipality's Food Control
section.
3. Transit
The procedures for transit are the same as those for temporary import.
4. Warehouse
The Director General of Customs may permit goods to be deposited into
bonded warehouse with suspension of duty payment until entered for home
consumption or exported. The consignee must submit a deposit or bank
guarantee for the estimated duty payable. There is a time limit of 365 days for
storage after which duty will be charged. Warehouse system is primarily for
storage, so any activities that involve value adding are not permitted.
4UAE
List of Customs Procedure Codes
The entry declaration type appears in Box 3 of the Customs Declaration Form. There are no
codes associated with the type of entry. An entry for home consumption is identified as
“IMPORT” on the declaration electronically generated by Customs.
Types of Entry:
Import – used for home consumption
Import for Re-Export – requires Customs approval and bond or bank guarantee, 180
day limit
Temporary Admission – for exhibitions, machinery, re-export within 90 days
Transit – corresponding information will be notated in boxes 50 through 55
Trans-shipment – corresponding information will be notated on page 2 of the
declaration
5UAE
List of Entry Ports
The Emirate issuing the final customs declaration is identified in the heading of the Customs
Declaration form. A sample specimen for DUBAI CUSTOMS has been included in this
dossier. Emirates are:
Abu Dhabi أﺑﻮ ﻇﺒﻲ
Dubai دﺑﻲ
Ajman ﻋﺠﻤﺎن
Sharjah اﻟﺸﺎرﻗﺔ
Ras Al Khaimah رأس اﻟﺨﻴﻤﺔ
Umm Al Quwain أم اﻟﻘﻴﻮﻳﻦ
Fujuairah اﻟﻔﺠﻴﺮة
The port of discharge name appears printed out in Box 20 of the Customs Declaration. There
are no codes associated with the port of discharge.
Ocean:
Jebel Ali Port ﻣﻴﻨﺎء ﺟﺒﻞ ﻋﻠﻲ
Rashid Port ﻣﻴﻨﺎء راﺷﺪ
Al Hamriyah Port ﻣﻴﻨﺎء اﻟﺤﻤﺮﻳﺔ
Al khor Port ﻣﻴﻨﺎء اﻟﺨﻮر
Port Zayed ﻣﻴﻨﺎء زاﻳﺪ
Air:
Dubai Airport ﻣﻄﺎر دﺑﻲ
Dubai Airport Free Zone اﻟﻤﻨﻄﻘﺔ اﻟﺤﺮة ﻟﻤﻄﺎر دﺑﻲ
Dubai Cargo Village دﺑﻲ،ﻗﺮﻳﺔ اﻟﺸﺤﻦ اﻟﻌﺎﻟﻤﻴﺔ
6UAE
Specimen Documents
Customs Declaration Form
Purpose – Used for all imports and is completed by the clearing agent and finalized by the
Customs Department
Issuing Authority – Federal Customs Authority and corresponding Emirate; sample
specimen is for DUBAI
Where entry number is marked – Box 1, Dec No., top right corner of form
Where procedure code is marked – Box 3, “IMPORT” is used to identify entry for home
consumption. "Transit" entry information is indicated in Boxes 50 to 55 of the form
Where duty payment is marked – Boxes 62 through 69 confirm the method of payment,
corresponding receipt number, date of payment and bank
Where stamps are posted – Rubber stamps are no longer used in Dubai; Customs prints out
the Customs Declaration form after payment of duty. The payment of duty is recorded on the
face of the Customs Declaration form along with the release date of the shipment in Box 49.
7UAE
8UAE
Landing Certificate
Purpose – Proof of entry into UAE for consumption
Issuing Authority – Federal Customs Authority and corresponding Emirate; sample
specimen is for DUBAI
Where entry number is marked – “Customs Bill Number”
Where stamps are posted – Landing Certificate is signed and the corresponding Customs
Declaration is stamped and marked with the Number of the Landing Certificate in Box 48.
Below is a sample of a Landing Certificate:
9UAE
10UAE
Citations
“Common Customs Law,” Article 47, Gulf Cooperation Council
Dubai Customs Department
PO Box 63
Dubai
UAE
Tel: +971-4 345 5555
Fax: +971-4 345 0760
www.dxbcustoms.gov.ae
11You can also read
