The lifespan of customs in the UAE dates back to more than a hundred years ago. Throughout its history, customs went through several stages until it reached the beginnings of institutionalization during the reign of both Sheikh Zayed Bin Sultan (may Allah be merciful to him) and Sheikh Rashid Bin Said Al Maktoum, Ruler of Dubai (may Allah be merciful to him), who officially used the first floor of the customs building as an office for him manage the affairs of Dubai; the matter that reflects the importance of customs and its position in the emirate known and famous for its trade and traders.

The Dubai customs, one of the oldest government departments in Dubai, was formerly known as "levying" meaning collection of taxes and duties imposed and collected on imported goods. Given the long history of customs, it is called by some people as "Mother of Departments", especially that some current government departments had offices in the old customs building and it was funded through customs revenues, though such departments evolved and had their special buildings later on.

Several year before officially announcing establishment of the FCA, loud calls were raised claiming the inevitability of having a unified customs law and a federal entity that ensures the implementation of that law so as to achieve greater economic integration the State's emirates, enhance federal public finance, and implement regional and international obligations in the field of customs. Yet, 2003 was the year of actual operational steps in the march of the FCA.

In the first half of that year, His Excellency Dr. Muhammad Khalfan Bin Kharbash, Minister of State for Finance and Industry. Announced the Cabinet's approval - through resolutions No. 617/7 of the year 2001 A.C. and 157/12 of the year 2002 A.C., of mandating the Ministry of Finance and Industry to contract with Maxwell Stamp Office to prepare the consultative study on establishment of the FCA, and authorizing the Ministry of Finance to follow up implementation of procedures and measures necessary for that. This put an end to rumors and controversy over affiliation of the new authority, and whether it would be subordinate to the Ministry of Finance and Industry or to the (then) Ministry of Economy and Planning!

And in March of the same year, His Excellency Dr. Muhammad Khalfan Bin Kharbash announced in a press conference, following a meeting with local customs managers, that the meeting reviewed the study of Maxwell Stamp consultant office about establishing the FCA and the necessary steps for implementation of the State's obligations under the GCC Customs Union. In light of the study proposed by the consultant office, the meeting recommended hastening to prepare a federal draft law on establishment of the authority and activating its work so that it undertakes implementation of the State's obligations towards the GCC Customs Union, not to mention ensuring uniform implementation of customs procedures, standardizing regulations, forms and software in the customs area at the State level, and training customs staff to upgrade the efficiency of workers in the sector.

Afterwards, steps were accelerated in the course of bringing the authority to light. Thus, in 28 May, 2008, the Ministerial Committee of the Gulf Co-Operation Council, chaired by H.H. Sheikh Hamdan bin Rashid Al Maktoum, Vice President and Prime Minister and the Ruler of Dubai, approved a resolution mandating the Ministry of Finance and Industry to commence preparation procedures of a draft law on establishment of the authority and prepare the Common Customs Law of the State. The committee then accentuated the necessity of hastening to implement such procedures so that the new authority can perform the duties required from it in due time.

The Ministry of Finance and Industry, "then", exercised their ceaseless efforts, as mandated by the Ministerial Committee, to finalize the draft law for the Federal Customs Authority as soon as possible. These efforts bore fruit through the Authority Draft Law No. 1 of the year 2003, which was submitted to the competent Ministerial Committee, then to the Cabinet and then to the Supreme Council of the Federation of the UAE. Such efforts eventually culminated in the issuance of the Federal Decree in Law No. (1) for the year 2003 A.C. by H.H. Sheikh Zayed Bin Sultan Al Nahyan, President of the State at that time, regarding establishment of the Federal Customs Authority.