Terms & Definitions:

 
Terms Definitions
Importer Code
A code issued by the customs administration to the company for their customs transactional clearing. This is an ID issued by Dubai Customs to importers whose trade licence permits them to import and export goods.
Customs Inspection Authority conferred to customs officers to inspect goods, means of transport and persons including their baggage within a customs territory and when entering and exiting customs’ zones.
Harmonized System A system set out in a systemized form coding, designations and description of goods including their payable customs duties. It is a universally accepted classification system for trade goods, used to classify products and their corresponding tariff.
Representative Card A card issued by the customs administration authorizing a person to clear customs transactions. An official Customs ID issued to the representative of an organization/business that authorises him/her to represent his organization in respect of Customs documentation and clearance and allow access to certain Customs controlled areas.
Certificate of Origin A specific document identifying the goods, in which the authority or body empowered to issue it, certifies that the goods to which the certificate relates originate in a specific country. A certificate issued and attested by a local Chamber of Commerce stating the country in which a commodity has been grown, milled, produced, manufactured or assembled used in foreign commerce.
Customs Exit/Entry Certificate A certificate confirming exit of goods from the country or proving their entry to the country of destination enabling the exporter to recover deposits paid against payable customs duties.
Debit Statement A notification showing client’s debits.
Delivery Order A permit from the agent, shipper or port authority for the release of goods. A document issued by or on behalf of the carrier authorizing the release of import cargo identified theron and manifested under a single Bill of Lading.
Certificate of Exportation A certificate issued by the Road and Transport Authority for vehicles intended to be exported.
Departure Permit A permit issued by the Documentation Section at the Port Management to the Migration Section, under which the maritime conveyance shall be allowed to depart.
Packing List A detailed list showing description, quantity and weight of goods preferably with Harmonized System code.
Carrier The owner of the means of transport or legally the like.
Goods Owner Any natural or legal person whose name is contained in the delivery order issued by the carrier.
Goods Owner Representative Is the agent of the goods owner or their representative registered with the customs administration.
Goods Any natural material or agricultural, animal, industrial or intellectual produce mentioned in the tariff nomenclature or may be classified under a tariff heading thereof.
Prohibited Goods Any goods that import, export or movement of which is prohibited under the provisions of any law, notice, order or system issued by a legally authorized agency.
Restricted Goods Those goods the import, export or movement of which is restricted under a system issued by a legally authorized agency.
Customs Declaration The declaration being submitted electronically or manually according to the customs approved form wherein the importer indicates the customs procedures applicable to the goods and describes the details, which the customs require to be declared for the purposes of applying such procedures.
Customs Value The actual value of goods based on the principal basis for valuating the goods for customs purposes provided for in the law.
Customs Duties The duties laid down in the customs tariff to which goods are liable on entry or leaving the customs territory. The amount or the percentage of the amount levied on the goods as per the Common Customs law of GCC states.
Manifest The document containing a full description of the goods carried on the various means of transport.
Customs Union A union comprising the six GCC States having entered into force since 2003 with objective of removing inter-border points to achieve a common market
Customs Union Bases Customs union is based on a common customs law and a unified customs tariff applicable towards outside world and approving the first entry point for collecting customs duties.
Final Destination Mechanism The customs union approved the mechanism of collecting customs duties at the first entry point for the benefit of country of final destination during the interim period 2003 – 2007.
Customs Transactions within Customs Union Consignments of goods within the customs union are divided into two types:
(1) Forwarded consignments.
(2) Consignments originating from the local market.
Customs Duties Set Off The country of first entry point shall collect the customs duties on consignments of goods and deposit them in the customs union accounts for the purposes of setoff for the benefit of the country of final destination within the GCC states upon presenting a proof of arrival of such consignments in that country.