Custom Regulation

INCOMING GOODS (IMPORTED)

In order to clear goods imported from abroad into the country the following documents should be submitted:

  • Bill of Lading or Master Airway Bill
  • Commercial Invoice – Original
  • Certificate of Origin – Original
  • Packing List

EXPORT PROCEDURE

Export through one of the customs ports can be done as follows:

  • Export
  • This includes the country’s industrial, agricultural, and animal products. The competent ministries and departments approve the bill and issue a certificate of origin for all national products meant for exportation. A copy of these documents should be submitted upon processing an export application.

  • Re-export
  • It covers all type of goods of foreign origin, whether they may be imported against admission charges or against payment of deposit. As for the goods imported against payment of a deposit, these goods should be exactly the same materials that have been imported in terms of quality, quantity, character, marks, and brand name. The goods imported against payment of admission charges should also go together with commercial bills issued by the exporter and these bills should, along with the certificate of origin, be approved by the competent authorities. Copies of these documents must be kept along with the truck to properly complete exit procedures.

  • Temporary Export
  • A Temporary export through any of the country’s ports for all types of goods which had already been brought into the country against payment of admission charges and which would once again be imported back into the country should be indicated on the commercial bills and be printed on the exit bill, stating the reasons for exportation, and giving the numbers and marks on the export bill.

ITEMS EXEMPTED

Items exempted for special reasons

  • Products of member states of the Arab Gulf Co-Operation Council: agricultural, animal, industrial and natural
  • Resources products of national origin, which should be provided for in Article No. 3 of the Unified Economic Agreement as well as the decisions issued within the GCC framework.

    For exemption a certificate of origin issued by the competent authority in the GCC state in which the subject product is produced along with an evidence of origin and a qualification number should be submitted.

  • Goods in transit
  • Goods in transit are cleared against payment of a deposit, provided that these items should be taken out from one customs zone to another within 3 days from the date of completing the clearance procedures.

  • All commercial samples provided free of charge and not-for-sale purpose
  • All advertising materials and commercial bulletins (catalogues) provided free of charge
  • The name and /or trade mark of the company must be printed on the advertising materials. However, in case the same have been imported by the advertising agent under his name for the purpose of reselling these items for his clients, such items become dutiable.

  • Items imported for show in temporary exhibition and which afterward and re-exported
  • Such items will be cleared against payment of a refundable deposit upon re-exportation of the subject items and against presentation of a letter from the party responsible for organizing the exhibition.

  • Aircraft operating equipment (handling equipment and telecommunications devices; with the exception of office and transportation equipment) and spare parts imported by or on behalf of international airlines for use in their own aircraft exclusively
  • To take privilege of this exemption, a letter from the Department of Civil Aviation in the concerned emirate should be submitted.

  • All personal effects whether accompanied by passenger or not
  • Definition: Personal Effects means a passengers clothes or hand held things, which are brought in by the passenger, along with animals for personal ownership as it is the case for personal effects.

INCOTERMS

In an attempt to better understand some commercial terms, experts at the International Chamber of Trade have divided the different transactions into four groups:

  • Factory Group
  • Given the letter E as a reference. It exclusively covers the term EXW. This means that the seller delivers the goods to the buyer at the warehouse/ seller?s factory.

  • Unpaid Shipping Charges Group
  • Given the letter F as a reference. It usually comes in the following terms FCA, FAS, and FOB. This means that the seller will hand the goods over to the shipping agent appointed by the buyer at a certain location without entering into a shipping contract.

  • Paid Shipping Charges Group
  • Given the letter C as reference. It usually comes in the following terms: CIP, CFR, CIF and CPT. In this case the seller makes a shipping contract and pays for the shipping charges, but without taking the liability for risks of the loss or damage which the goods may sustain, or any additional expenses that may result after shipping the goods up until they reach their destination on the buyers end.

  • Arrival Group
  • Given the letter D as a reference. It usually comes in the following terms:

    • D.A.F: The seller takes care of the shipping arrangements, the risks, payment of the shipping charges and all expenses until the goods are delivered at the border station in the importing country.
    • D.E.S: The seller takes care of the shipping arrangements, the risks, payment of the shipping charges and all expenses until the goods are delivered on/in the means of transportation in country of destination.
    • D.E.Q: The seller takes care of the shipping arrangements, the risks, payment of the shipping charges and all expenses until the goods are delivered on deck in country of destination.
    • D.D.U: The seller takes care of the shipping arrangements, the risks, payment of the shipping charges and all expenses until the goods are stored in the warehouses in country of destination.
    • D.D.P: The seller takes care of the shipping arrangements, the risks, payment of the shipping charges and all expenses until the goods are stored in the warehouses in country of destination and customs duties are paid in the importing country.

FACILITY GRANTED

  • Credit Facility:
    • Filling in the form for credit facility and presentation of other documents.
    • Submitting a bank guarantee covering the amount that the company is indebted with within the credit period.
    • Credit period validity is three months starting from clearing the first consignment of the shipment.
    • Payment should be made within one week after the period finishes off.
  • Normal Deposit:
    • An amount of % 6 is paid for goods imported without having the bills attested for a period of six months.
    • The purpose of this facility is to allow for due completion of the missing or incomplete documents.
  • Deposit:
    • The customs authorities employ the temporary deposit system in order to simplify and facilitate the procedures for the importers. A deposit is an amount of money that the customs collects pending payment of the customs duties or presentation of the original documents.
    • Import, re-export, transit, and temporary admission goods are subject to the deposit procedure for a period ranging from three days for transit and six months on imports, two months for temporary admission starting from date of deposit payment in the following cases:
      • Absence of attested original documents, such as (bills and certificates of origin). An amount of 6% is collected against the value of goods CIF.
      • Upon request submitted from the concerned party requesting the entry of goods with a view to re-export of the same, provided that such goods have got distinguishing elements. A deposit at an amount of 4% is collected in case the original documents are available; otherwise 6% will be collected in case the original documents are not available.Upon goods entry into the country in accordance with the transit system, an amount of 6% of the value of goods CIF is collected.
      • Entry of goods under temporary admission system, whether for manufacturing, repair or exhibition an amount of 4% of the value of goods CIF is collected in case the original documents are submitted, or 6% in case the original document are not available.