Vehicles import procedures

Instructions for importers

• The vehicle must be conformity to the State standards and its steering wheel must not be modified.
  
• There must be no damages on the vehicle outer body. If the damage occurs at the arrival port, a certificate from the competent authorities is required to be submitted accordingly.
  
• The vehicles that have been subject to accidents such as drowning, fire, collision, rollover, etc., are not allowed to be imported.
  
• The vehicles used as taxicab or by police are not allowed to be imported.
  
• The importer's residence authorization (Iqama) must be valid, if the importer is not a citizen of any of the GCC States.
  
• It is permissible to import more than one vehicle per year, if the importer does not have a commercial registration legalizing business activity in vehicle sale and import.

Documents required for assessment of vehicle customs duty

First: Vehicles imported from the GCC States:

1. Export form issued by the competent agency (Traffic Department) in the country where the vehicle is registered, or a quittance document along with a valid vehicle ownership document issued by the competent authorities in the exporting country of the vehicle, if it is second-hand.
   
2. Customs declaration of the customs administration in the country of exportation.
   
3. If the vehicle is not in the name of the importer, it is required to submit a legal power of attorney issued not more than one year ago that gives the agent the right to dispose of the vehicle and finalize payment of customs duty due on it.
   
   1. For clearance purposes among the GCC States:
      
   • If the vehicle is imported through any of the GCC States' ports after 1/1/2003 A.C. and its final destination is the UAE, the following document shall be submitted: -
     The original copy of the "import declaration" of the first entry port in the exporting country or a legalized copy of it sealed with the clearance seal of the exporting country including all required information and the amount of the customs duty subject to the clearance.
     
   • If the vehicle is imported to any of the GCC States after 1/1/ 2003 A.C., and the importer bought it from any of the GCC States' markets and he wants to transport it to the UAE, the following documents shall be submitted:
   1. The original copy of the "statistical customs declaration" sealed with the clearance seal of the exporting country including all required information and the amount of the customs duty subject to the clearance.
      
   2. The original copy of the import declaration of the first entry port in the exporting country or an attested copy of it.

Second: Vehicles imported from other countries:

1. Submitting a legal document indicating the importer's ownership of the vehicle. This document shall be attested by the State's commercial attaché or his duly authorized representative in the country where the vehicle is purchased, or by the chamber of commerce in the exporting country.
   
2. Export declaration of the customs administration in the country from which the vehicle is exported. The invoice and the certificate of origin shall be attached to the export declaration.
   
3. A document issued by the competent security authorities in the shipping country indicating that the vehicle is not wanted.
   Second-hand vehicle appraisal mechanism:
   1. The value for customs purposes is calculated according to the price lists issued by the manufacturers. Vehicles manufactured for special purposes and antique cars are excluded.
      
   2. The depreciation rate is deducted according to the model year, and the value of freight and insurance is added.
      
   3. The method of deduction is on monthly basis according to the age of the vehicle.
      
   4. Importation date shall be taken into account to determine the age of the vehicle in years and months. The model year starts at the beginning of January and expires at the end of December.
      
   5. The vehicle imported during the first six months of the model year is considered new and there is no deduction.
      
   6. For the vehicle imported during the last six months of the model year there will be a deduction at a rate of 2 % per month or parts of it.
      
   7. For the vehicle imported during the second year until the fifth year of the model year, there will be a deduction at a rate of 1 % per month or parts of it.
      
   8. The maximum deduction rate is 60 % of the price of the vehicle imported after more than five years from the beginning of the model year.
      
   9. The customs duty rate is (5 % for motor cars, 12 % for trucks).