Dubai Customs, Customs Policies Booklet 2005-2020chapter by chapter

DC Policy 1 Art 4Policy 1 - Client code

Customs client code holders must be authorized under the customs broker policy to conduct customs clearing.

DC Policy 1 Arts 1-2, 6Policy 1 - Client code

All individuals and entities dealing with Dubai Customs must register for a customs client code with required documents and renew it annually.

DC Policy 2 Art 2Policy 2 - Customs broker

Customs brokers must register, provide a bank guarantee, hold a GCC license if applicable, and prove clearance office credentials.

DC Policy 2 Arts 3-4Policy 2 - Customs broker

Brokers and goods owner representatives must be licensed, meet age and conduct requirements, pass tests, and provide an accredited stamp for transactions.

DC Policy 2 Arts 5-6Policy 2 - Customs broker

A customs broker is responsible for declaration accuracy, must maintain a transaction register, and comply with customs regulations.

DC Policy 2 Arts 8-9, 12Policy 2 - Customs broker

Customs brokers must renew their yearly licenses and notify customs of any representative changes in writing.

DC Policy 5 Arts 3-9Policy 5 - Trademark recording

Goods not suitable for sheeting must be sealed according to specific guidelines, and defective packages require inventory reporting and subsequent sealing by authorized personnel.

DC Policy 6 Arts 1-3Policy 6 - Commercial discounts

Commercial discounts for customs valuation are valid only if uniformly applied and meet defined commercial standards; some discounts may be accepted with checks.

DC Policy 7 Arts 2-4Policy 7 - Splitting consignments

Splitting consignments is allowed only if it does not diminish customs revenue or duty rates when assessed individually.

DC Policy 8 Arts 2, 4-5Policy 8 - Prohibited and restricted goods

Prohibited and restricted goods must comply with customs requirements for entry and exit, needing declarations and approvals.

DC Policy 9 Arts 2-3Policy 9 - Containers in manifest

The manifest must detail the number of packages, with specific information provided for goods in containers or pallets.

DC Policy 10 Art 3Policy 10 - Release against guarantee

Default in paying duties or fines after notification triggers legal collection for the treasury by Dubai Customs.

DC Policy 10 Arts 1-2Policy 10 - Release against guarantee

Goods may be released against guarantee under certain conditions before completing customs procedures or paying duties.

DC Policy 11 Arts 1-5, 8Policy 11 - Vehicle valuation

Importers must support vehicle CIF values with invoices and contracts; used vehicles are valued with depreciation; damage requires a report with a cost estimate.

DC Policy 12 Arts 2-3Policy 12 - Carrier media valuation

The customs value of imported carrier media is based only on the carrier's value if data/software costs are distinguishable; otherwise, it defaults to similar carrier media values.

DC Policy 13 Arts 2, 6Policy 13 - Customs valuation (GATT Art VII)

Importers must accurately establish customs value based on specified criteria and submit required documentation upon request.

DC Policy 14 Arts 1-3Policy 14 - Returned goods

Duty exemption for returned goods is applicable under specific conditions relating to export declarations and timelines for national and foreign goods.

DC Policy 15Policy 15 - Goods declaration

Importers and exporters must complete and submit a goods declaration with necessary documentation for customs clearance, excluding certain categories.

DC Policy 16Policy 16 - Activity-based trade

Companies can only import, export, and trade goods that align with their licensed commercial activities as issued by the relevant authority.

DC Policy 17 Arts 1-3Policy 17 - Personal effects exemption

Duty exemption for personal effects applies to returning nationals and first-time residents, requiring proof of residency and use of items; new items incur duty.

DC Policy 18 Arts 2, 4Policy 18 - Diplomatic exemptions

The Ministry of Foreign Affairs must request diplomatic exemptions; goods cannot be disposed of without customs notification, and duty is waived after three years under certain conditions.

DC Policy 19 Arts 2-4Policy 19 - Public customs warehouse

Investing bodies must obtain various licenses and guarantees, construct a compliant warehouse, and insure operations before operating a public customs warehouse.

DC Policy 19 Arts 5-8Policy 19 - Public customs warehouse

Operators of public customs warehouses must ensure goods are deposited only under a declaration, excluding prohibited items, and comply with storage and transfer regulations.

DC Policy 19 Arts 9-15Policy 19 - Public customs warehouse

Investing bodies must keep records of goods in public customs warehouses and comply with various reporting and payment obligations.

DC Policy 21 Arts 3-4Policy 21 - GCC-Singapore FTA

To claim FTA preference, an importer must declare specific criteria, including transportation conditions and origin documentation.

DC Policy 22 Arts 5, 7Policy 22 - GCC-EFTA FTA

Goods must meet criteria for preferential treatment under GCC-EFTA FTA, including direct transport and proper certification.

DC Policy 23 Arts 2-3, 5-7Policy 23 - Goods examination

The owner is responsible for the cost and handling of goods during customs examination, which may occur in the owner's absence.

DC Policy 23 Arts 9, 12Policy 23 - Goods examination

Customs can examine goods and samples; owners must not dispose of goods before analysis, and non-conforming items may be destroyed at their cost.

DC Policy 24 Arts 1-6Policy 24 - Import for re-export

Foreign goods can be imported for re-export within six months, requiring secured duties and proof of exit for refunds.

DC Policy 25 Arts 1-3Policy 25 - Passenger baggage

Passengers are allowed specific duty-free items and quantities, while excess items are subject to duties and potential impoundment.

DC Policy 25 Arts 4, 6Policy 25 - Passenger baggage

Passengers aged 18 and over must declare cash or bearer instruments over AED 60,000 upon arrival or departure, or face potential seizure and penalties.

DC Policy 26 Arts 1-2, 4Policy 26 - Proof of origin

Customs declarations must include proof of origin documentation, or a deposit will be required until proper verification is provided.

DC Policy 27 Arts 4, 9-10Policy 27 - Public auction

Goods in warehouses may be auctioned after specified grace periods; bidders must comply with payment and removal conditions to secure goods.

DC Policy 27 Arts 6-8Policy 27 - Public auction

Goods sold at public auction are exempt from customs duties except for buyer's commission; unsold balance can be claimed by the owner for one year.

DC Policy 28 Arts 1-5, 10Policy 28 - Virtual corridor

Goods moving between Dubai customs zones require approval and compliance with Dubai Customs regulations and fees.

DC Policy 29 Arts 2-4Policy 29 - Private customs warehouse

Private warehouse owners must register with Dubai Customs and meet specific licensing, design, security, and financial requirements before operating.

DC Policy 29 Arts 5-9, 12(e), 13Policy 29 - Private customs warehouse

Certain goods are prohibited in private customs warehouses; owners must maintain accurate records and face consequences for unwithdrawn goods.

DC Policy 29 Arts 9(d), 14Policy 29 - Private customs warehouse

Owners must retain trade transaction documents for five years; liability for full duties and fines applies if goods are lost.

DC Policy 30 Arts 3-5, 17-19Policy 30 - ATA carnets

Goods cleared under an ATA carnet must be processed at designated customs centers and re-exported within the validity period, with proper documentation required.

DC Policy 30 Arts 8-11, 16, 23-24Policy 30 - ATA carnets

Goods under an ATA carnet must be re-exported within validity, with replacements allowed for lost documents; duty applies for goods sold or damaged.

DC Policy 31 Art 22Policy 31 - Temporary admission

Failure to re-export temporarily admitted goods on time incurs fines, with specific penalties for tourist vehicles.

DC Policy 31 Arts 2-4Policy 31 - Temporary admission

Temporary admission of goods requires an application, customs client code, and a bank guarantee for duties.

DC Policy 31 Arts 3(A), 5-16Policy 31 - Temporary admission

Heavy machinery for projects is admitted temporarily, renewable with application; strict usage conditions apply, and re-export requires documentation to recover guarantees.

DC Policy 31 Arts 17-21Policy 31 - Temporary admission

Foreign tourist vehicles may be admitted temporarily for six months with a carnet, requiring registration, licensing, insurance, and valid driver credentials.

DC Policy 32 Arts 2-9Policy 32 - Virtual Stock Guarantee

Free-zone companies can use the Virtual Stock Guarantee to secure duty on re-exports from Dubai customs warehouses, excluding alcohol and tobacco.

DC Policy 33 Arts 1-4Policy 33 - Money declaration

Passengers and couriers must declare currencies and valuables over AED 60,000 upon entering or leaving the UAE.

DCP 15 Arts 1-3 (19/3/2008)DCP 15/23 - Greater Arab Free Trade Area

Goods from Greater Arab Free Trade Area states are exempt from customs duties if they meet value-added, origin certification, and other specific requirements.

DCP 23 Arts 1-6 (revised, effective 1/1/2009)DCP 15/23 - Greater Arab Free Trade Area

The GAFTA policy updates origin rules for goods from party-states and implements a new certificate-of-origin format effective from October 1, 2008.

DC Policy 2 Art 6(12)-retRecord Retention — Electronic customs clearing data, forms and communications of a customs broker

Customs brokers must retain electronic customs data and communications for five years from the date each item is sent or received.

DC Policy 19 Art 9-retRecord Retention — Public customs warehouse records of goods deposited and exited per deposit and e

Public customs warehouses must maintain records of goods deposited and exited per deposit and exit declarations.

DC Policy 29 Art 9(d)-retRecord Retention — Invoices, documents, correspondence and commercial contracts relating to trade t

Trade-related records must be retained for five years after customs operations are completed.