Introduction

Import: Declaration is processed in the event of goods being imported to the local market from
other countries against the payment of Customs duty or duty exempted whichever is applicable.
Import for Re-Export: Such declaration is processed in the event of importation of goods into
the country for the purpose of re-exportation, where customs duties shall be paid in the form of a
deposit that will be refunded upon presenting a proof of re-exporting the same to non-GCC state
or states.
Temporary Admission: This type of declaration is processed only when goods are imported
from outside the country for use in exhibitions, seasonal markets and similar events or in
construction projects and scientific researches and has to be returned in the same condition at
which they have been imported. A letter showing the purpose of entry, period, total quantity,
description and detailed value of each individual item shall be required from the licensed
company. Payable customs tariff for such goods shall be collected (excluding tyres, spare parts
and batteries) in the form of cash deposit or a bank guarantee to be refunded to the company
upon re-exporting the goods outside the country or taken into free zones or customs warehouses
or after paying the payable customs duties as per regulations.
In economics, an export is any good or commodity, transported from one country to another
country in a legitimate way, typically for use in trade. Export is an important part of international
trade. No customs duty involved if the goods are of locally purchased or locally manufactured.
Export is the process of carrying or sending goods and services produced domestically to another
country for the purpose of selling and realizing foreign exchange. An organization that
manufactures and sells these goods and services abroad is referred to as an Exporter. For
exporting goods and services, an Exporter should have a valid Trade License issued from any of
the License Issuing Authority in U.A.E. and should be registered with Dubai Customs.
Main Body
Import features of UAE
Import is the process of bringing goods from one country into another country in a manner
satisfying the legal requirements of the receiving country. An organization that is licensed to
receive these goods in the country is referred to as an Importer. For importing goods into Dubai,
an Importer should have a valid Trade License issued from any of the License Issuing Authority
in U.A.E. and should be registered with Dubai Customs.
The Import process can be summed up as per following:
1. To initiate the Import process in Dubai, the importer must obtain following documents in
original from the exporter:

o Original Bill of Lading copies

o Commercial Invoice
o Packing List
o Certificate of Origin
The above documents are required irrespective of the sales agreement and
payment method agreed between the importer and exporter.
2. Based on the vessel arrival date, the importer must then approach the shipping agent to
submit the original Bill of Lading and settle any dues with the Shipping agent. In return,
the shipping agent must issue a Delivery Order to the importer.
3. The importer can then login to Dubai Trade to create and submit the Import Declaration
application for Dubai Customs clearance. The importer can make payment for customs
duties and other fees online using the CDR account or E-payment using credit card or
direct debit. In case of restricted goods or duty exempted cargo, the importer must
arrange for necessary permits from the designated Permit Issuing Authority before
filling the Customs Import Declaration. For import of goods from outside the country
into Dubai following documents are required:
o Commercial invoice from the exporter addressed to the importer detailing total
quantity, goods description and total value for each item
o Original certificate of origin approved by the chamber of commerce at the
country of origin detailing the origin of goods.
o Detailed packing list as per weight, method of packing and HS code for each
individual article contained in the shipment.
o Import permit from the competent agencies in the event of importing restricted
goods or duty exempted goods.
o

4. Dubai Customs will verify and evaluate the information provided for the purpose of
payment of customs duties and import approval. Dubai Customs may mandate
examination, checking and inspection of the goods by a competent authority before
release of cargo to the importer
5. At the time of Import Declaration application submission, if the mode of payment
selected is CDR account, then the importer can print the Customs Import Declaration
immediately after approval. In case the mode selected is e-payment, then the importer
must use the E-Payment service to make payment for customs duties and fees using a

valid credit card or direct debit account. On successful payment completion the
importer can print the Customs Import Declaration.
6. The Importer can settle DP World dues any time after receiving the Delivery order from
the Shipping agent. The importer must use the DP World Payment e-service on Dubai
Trade portal to make payment to DP World using the Advanced Deposit account or epayment gateway. The e-payment gateway allows importers to make payments using
credit card, e-dirham card or direct debit.
7. The importer can check the vessel arrival using the Vessel Enquiry e-service and
container discharge status using the Container Enquiry e-service.
8. Once the container is discharged, the importer can then nominate a transport company to
take delivery of the cargo/ container from DP World on importers behalf using the Haul
ier Nomination service on Dubai Trade.
9. The importer can also generate an e-token through Dubai Trade portal. e-Token system
manages the flow of trucks entering and exiting the Jebel Ali Port. e-Token number is a
unique identifier generated by Dubai Trade portal when a user selects a designated day
and time slot to pick or drop containers from Jebel Ali Port using a registered truck. The
importer must provide this e-token number to his nominated haulier. The haulier can
then enter Jebel Ali port by quoting the e-Token number or presenting the e-Token slip
to the security at the Jebel Ali port gates. DP World will deliver the containers to the
nominated haulier as advised on e-Token. The haulier will be provided an Equipment
Interchange Receipt (EIR) by DP World for each container taken out from the Jebel Ali
port.
Export
The Exporter has the option to carry out export procedures online on Dubai Trade or manually
through Ports & Customs Documentation Centers. The procedure mentioned below describes the
paperless
export
process
through
Dubai
Trade.
To access Dubai Trade portal electronic services the customer must register himself with Dubai
Trade. The registration process to obtain Customer Code is available online on Dubai Trade
Portal
(www.dubaitrade.ae).
The Export process can be summed up as per following:
1. On obtaining order for sale of goods, an Exporter first enters into an agreement with
Shipping Agents to carry his cargo from Dubai to the Port of Destination and makes an
export booking with the Shipping Agent.
2. The Shipping Agent in turn requests DP World to release Empty Container to the
Exporter for the purpose of Export. This Service (Export Booking) is done
electronically through Dubai Trade Portal where the Shipping Agent provides details of
Container (size; type etc.); Outbound Vessel details and identifies the Exporter.

3. The Exporter or his representative is than required to nominate the Hauler online. This
nomination will be valid for both picking up the Empty Container from DP World and
delivering back the Export Container. The Exporters can also nominate a Preferred
Hauler where by any Booking done in favour of the Exporter by Shipping Agents is
directly nominated to the Preferred Hauler. In case, Exporter wishes to use his own
trucks then he can directly create an Electronic Token on Dubai Trade. This service (EToken) allows Exporters to book an appointment with DP World to pick up the Empty
container.
4. The nominated Hauler than accesses Dubai Trade Portal and generates an e-Token for
picking up the Empty Container from DP World. The Hauler is further required to
provide his Truck details and select the time of his arrival to DP World Port from the
available time-slot. The e-Token is designed to facilitate seamless movements of
Container from & to the Port.
5. DP World ensures all compliances and loads the Empty Container on the Haulers Truck
who in turn delivers the Container to Exporters Warehouse.
6. The Exporter arranges for stuffing the cargo meant for export in the Container and
informs
the
Hauler
.
7. The Hauler generates an e-Token, this time for Export Container and accordingly picks
up the Container from Exporters Warehouse and delivers the same to DP World.
8. DP World ensures all compliances and off-loads the Export Container in the designated
area for loading on the subject Vessel.
9. In parallel, Exporter submits an Export Declaration online detailing the cargo information
including invoice information. Dubai Customs verifies the information and on meeting
of all requirements approves the Export Declaration.
10. The Exporter completes the inspection formalities if required (conditioned to cargo
type).

Import
General Provisions
1. The importer must have obtained a valid importer code from Customs.
2. Goods must be in conformity with the activity of the licensed company.
3. Special Cases:

Restricted Goods: Import permission from the competent authority shall be required.

The authority varies depending on the type of the goods.

Incomplete Arrival of Goods: Import goods declaration and the customs declaration as
well as the Port conformity report shall be required
Goods imported by Industrial Licencees: e-exemption request approved by the Ministry
of Finance and Industry with a copy of a valid industrial production license shall be
required.
Imports for Non-dutiable Authorities and Organizations: Customs duties exemption
request bearing the appropriate stamp or a letter from the exempting or supervising
agency shall be required.
Diplomatic Goods: A diplomatic exemption from the Ministry of Foreign Affairs, either
from customs duties or inspection or both shall be required.
Used Personal Effects: A copy of the passport bearing the residence stamp as well as the
inspection report shall be required.
Exhibitions Goods: A letter from the exhibitions organizing agency including a deposit
shall be required.
4. If the declarant fails to submit the original certificate of origin or invoices, a deposit
amounting to AED 500 for each document or altogether shall be paid which will be refunded
upon presenting the original documents, but within 60 days from the bill date otherwise the
deposit will be forfeited.
5. Where the HS Code cannot be determined within the transaction, the declarant shall be
referred to the tariff officer who shall determine the proper HS Code in accordance with
goods description against a payment of AED 25 for each code.
Transit
Such a type of declaration is processed for goods being imported from outside the country for the
benefit of an importer from outside the country as well addressed in his name or the name of a
licensed carrier agent by a competent authority on behalf of the importer. The goods shall only be
registered, since it is transiting the territories of the country to a final destination. A deposit
amount equivalent to the total value of goods shall be collected to ensure exit of goods outside
the country within 30 days from the date of the transactional processing.
Transshipment
Such type of declaration is processed upon arrival of goods in the countrys port of entry and
intended to be transited in cases of ship-shore-ship or air to air. The declaration shall only be
processed by registering such goods due to their transiting to a final destination without
transiting the territories of the country or leaving the customs zone.

Export
The sale of goods by a licensed company in the country to an importer outside the UAE or
operating under an approved customs system with the customs administration. No customs duties
shall be collected since the goods are being exported from local markets or are locally
manufactured.
Temporary Export
Such type of declaration is processed upon exportation of goods for the purposes of maintenance,
repair or display in exhibitions or use in projects and return in the same condition at which they
have been exported.
Re-Export
(This is same as Import for Re-export)
Such type of transaction is processed upon exporting of goods previously imported for reexportation.
Ex-Free Zone Import for Re-Export
Sale of goods by a free zone licensee to an importer outside the country operating under an
approved customs system with an approved delivery advice from the licensee for the purposes of
exporting the goods to another country or customs system excluding GCC States. A deposit
amount equivalent to the total value of the goods shall be collected for such type of transaction
except for duty exemption cases.
Case study
Acting for a consortium of 17 international banks, including some of the biggest institutions in
the City of London, the husband-and-wife team of investigators had come to interrogate the
company's director, Milton Kounnou, about 190 million of the banks' money that appeared to
have gone missing.
On paper Simetal, and its associated company, TSA Shipping, were major importers of metals mainly aluminium and zinc - from the Middle East. For months they had been providing bluechip banks, including Barclays, Citibank and ABN Amro, with bills of lading and other
documents needed to satisfy the banks that cargoes shipped from the Middle East had arrived in
Britain and elsewhere.

As a result, the banks had extended millions of dollars in credit to the exporter, Solo Industries, a
smelting company in Dubai owned by a charismatic young Indian businessman, Madhav Patel.
There was just one problem: it now appeared that many of the cargoes had never existed, while
others were not nearly as valuable as the documents had stated. Worse, Solo had collapsed and
Patel and his family had suddenly left Dubai for Britain.
Conclusion
Registering with Dubai Customs is relatively straight forward and can be done online, although
you will need to present some documents to the customs office in person. All goods imported to
and exported from Dubai must pass through the customs office. Dubai Customs maintains a
working list of prohibited items for import and export. Dubai Customs has collaborated with DP
World and JAFZA to create the online portal Dubai Trade which provide a one-stop-shop for
most
import/export
and
trading
procedures
in
Dubai.
Free trade agreements between the UAE and other countries limits the amount of tariffs put on
goods traded between those countries. The UAE has agreements with several countries. To find
out more about these agreements, and their effect on your business, contact Dubai Customs
directly.