List of fees for new customs services

Serial	Custom Service Type	Duty in AED
1	Issuing customs card for means of transport and machinery	30
2	Customs card amendment request by the client for every mistake	10
3	Duplicate of any customs issued document	100
4	Re-export declaration	100
5	Exempted goods import  declaration (non-dutiable) over land and sea	80
6	Unexempted goods import declaration (dutiable)	70
7	Export and temporary export declaration	100
8	Transit declaration	50
9	Statistical declaration	50
10	Loaded Dhow manifest	20
11	Importer/exporter code (companies)	100
12	Importer code renew of charges	25
13	HS code	25
14	Reissue of outbounding unloaded Dhow manifest	25
15	Couriers exempted cargoes import declaration	50
16	Couriers dutiable cargoes import declaration	40
17	Exempted air cargoes import declaration	30
18	Postal import/export declaration	30
19	Customs exit/entry certificate	20
20	Customs exit/entry certificate issuance	10
21	New company/issue of trade license for clearing, shipping and forwarding companies	700
22	License renewal	700
23	Opening new branch	700
24	Addition of new partner	250
25	Addition of new activity	250
26	Issue of broker annual card	150
27	Renewal of customs representative card per month – 50 (delay fine)	50
28	Industrial products exemption charges	100
29	Duplicate certificate	20
30	Goods reconciliation upon client request written (inside customs zone)	150
31	Customs seal charges	20
32	Borders post clearing service charges (land) (non-preferential road charges)	150
33	Deposit refund charges	50
34	Original documents shortage deposit charges	1000
35	Letter permitting Dhow entering other seaports in the country	50
36	Returned cheque fine	500
37	Cancellation of customs declaration charges	25

 

 

 

First: Types of exempted goods

Section VIII of the Explanatory Note to the Unified Customs "Law" of the Cooperation Council for the Arab States of the Gulf determined exemptions, stating in this chapter the rulings related to exemption from customs tax (duty), under articles 98 to 106. Exemption thus includes the following goods and materials:

1. The goods agreed to be exempted from customs duties and taxes in the Common Customs tariff of the GCC States shall be exempted from customs duties and taxes.
   
2. Imports of the diplomatic corps, consulates, international organizations and the members of the diplomatic and consular corps accredited by the government shall be exempted from customs taxes "duties" on reciprocity basis according to the international agreements, laws and orders in force, taking into account provisions of Article (100) concerning conditions and procedures related to goods exempted under Article (99) of this Regulation "Law".
   
3. Imports for all sectors of the military forces, and "internal security forces", such as ammunitions, arms, etc.
   
4. Personal effects and used household items brought into the country by the nationals residing abroad or the foreigners coming for the first time for residence in the country, subject to the conditions prescribed by the director general.
   
5. Personal effects and gifts brought (into the country) by passengers, provided that such items be conforming to the conditions prescribed by the Rules of Implementation.
   
6. Imports of the Philanthropic Societies “Charities” (shall be exempted from customs taxes) according to the conditions prescribed by the Rules of Implementation supplemented to the Regulation "Law".
   
7. Cases determined in Article (105) that are exempted from customs taxes "duties", such as returned goods of national origin that were previously exported, returned foreign goods that are proved to have been previously re-exported to outside the country, goods that have been temporarily exported for finishing or repair.
   On the other hand, statements regulating exemptions in section VIII of the Explanatory Note to the Law run as follows:

Section VIII

Chapter I

Goods exempted from customs taxes "duties"

Article (98)

The goods agreed to be exempted from customs taxes "duties" in the Common Customs tariff of the GCC States shall be exempted from customs taxes "duties" under this Regulation "Law".

Chapter II

Diplomatic exemptions

Article (99)

Imports of the diplomatic corps, consulates, international organizations and the members of the diplomatic and consular corps accredited by the government shall be exempted from customs taxes “duties" on reciprocity basis according to the international agreements, laws and orders in force.

Article (100)

1. The goods exempted under Article (99) herein may not be disposed of or abandoned for a purpose other than that for which they have been exempted, unless after notifying the Administration and payment of the due customs taxes “duties".
   
2. Customs taxes "duties" are not to be levied if the beneficiary has disposed of the goods exempted under Article (99) herein, after three years from the date released by the customs office provided that reciprocity basis is available.
   
3. Exempted vehicles "cars" may not be disposed of before the elapse of three years following the exemption date excluding the following cases:

• Termination of the mission of the diplomatic or consular member benefiting from exemption in the country.
  
• The occurrence of an accident to the exempted car which makes it unfit for the use of the diplomatic or consular member based on a joint recommendation by both the Traffic Department and the Administration.
  
• The sale by one diplomatic or consular member to another member provided that the assignee shall be entitled to the right of exemption.

Article (101)

The right of exemption for the individuals benefiting from it under Article (99) herein shall begin from the date of commencing their jobs at their official places of work in the country.

Chapter III

Military exemptions

Article (102)

Imports for all sectors of the military forces and internal security forces, such as ammunitions, arms, equipment, military means of transport and parts thereof and any other materials, shall be exempted from customs taxes “duties” by a resolution of the Council of Ministers or the authorized authority in each State.

Chapter IV

Personal effects and household items

Article (103)

1.To be exempted from customs taxes “duties” are the personal effects and used household items brought into the country by the nationals residing abroad or the foreigners coming for the first time for residence in the country, subject to the conditions and controls prescribed by the director general.
2.To be exempted from customs taxes “duties” are the personal effects and gifts in possession of passengers provided that such items are not of a commercial nature and shall be conforming to the conditions and controls prescribed by the Rules of Implementation.

Chapter V

Imports of the Philanthropic Societies “Charities”

Article (104)

Imports of the Philanthropic Societies “Charities” shall be exempted from customs taxes “duties” according to the conditions and controls prescribed by the Rules of Implementation.

Chapter VI

Returned goods

Article (105)

The following goods shall be exempted from customs taxes and duties:

1. Returned goods of national origin that were previously exported.
   
2. Returned foreign goods that are proved to have been previously re-exported to the outside the country, if returned within one year from the date of re-exportation.
   
3. Goods that have been temporarily exported for finishing or repair shall be subject to the customs taxes “duties” in an amount equivalent to the addition resulting from such finishing or repair according to the decision of the director general.

The minister or the competent authority shall prescribe the conditions to be satisfied for benefiting from the provisions of this article.

Second: Mechanism of handling temporary exemption of imported foreign goods from customs duties in the GCC States due to reasons of urgency:

The GCC Financial and Economic Cooperation Committee decided in its 71st meeting, held in Abu Dhabi on 10 June, 2006 A.C. approval of the mechanism of handling temporary exemption of imported foreign goods from customs duties in the GCC States due to emergent reasons according to the following formula:

• The Member State submits an exemption request to the Secretariat General supported by a working paper that include sufficient information coupled with data and statistics required for this purpose.
  
• The Secretariat General invites the Customs Union Committee to convene an emergency meeting for the discussion of temporary exemption request.
  
• The Customs Union Committee submits the reached conclusions to the GCC Financial and Economic Cooperation Committee to decide on it through holding a meeting or through passing it to Their Excellencies, the GCC Financial and Economic Committee Member Ministers if need be.
  
• Exemption shall be collective for a limited period not exceeding one year.
  In case of need to extend exemption period, the sections referred to above shall be applied.