Permitted Goods

 

According to Articles 98-106 of Common Customs Law of the GCC states the following goods fall under exempted categories from Customs Duty and Taxes. In addition to those items specified below, there are commodity based tariff exemption.

 

Diplomatic Goods

The goods imported by International Organisations, Diplomatic Corps and Consulates or their members whom the UAE government has accredited are exempted from payment of Duty. To qualify for duty exemption, please follow the conditions laid down in Dubai Customs Policy No.16. www.dubaicustoms.gov.ae

 

Philanthropic and Charitable Goods

Charity and Philanthropic organizations can claim for Duty exemption on their Imports related to their services in the fields of humane, social, educational, scientific or religious fields or any other charitable purposes without an intention of making profit out of them. The nature of imports of charities must be in accordance with their permitted activities and the volume & quantity of imports must be proportional to the actual needs of their activities. A request approved by the competent authority must be produced to Customs. All Imports should be in the name of the Charity.

 

Returned Goods

Duty exemption can be claimed on returned goods where previously exported goods to ROW are returning backend they meet the following criteria.

For Returned goods of National Origin:

  • The goods must be returned within 3 years from the date of exportation.
  • The returned goods must be the same goods which have been exported under a cleared.
  • Export declaration with the proof of their origin, specifications and distinguished Marks & Nos.
  • Goods must be returned in the same state in which they have been exported.
  • The imported goods must be identifiable against the goods exported and Export Declaration bearing a reference number.

For Returned Foreign Goods:

  • The goods must be returned within one year from the date of Re-Exportation.
  • Applicable Customs Duty on the re- exported goods must have been paid when goods were originally imported.
  • The Duty or Deposit on the goods must not have been refunded at the time of re-exportation.
  • The goods must have been re-exported under a cleared Re- Export Declaration with the proof of their origin, specification and distinguished Marks and Nos.
  • The goods must be returned in the same statement in which they have been re-exported.
  • The imported goods must be Identifiable against the exported goods and Export Declaration bearing a reference number.

For Returned Foreign Goods:

  • The goods must be returned within one year from the date of Re-Exportation.
  • Applicable Customs Duty on the re- exported goods must have been paid when goods were originally imported.
  • The Duty or Deposit on the goods must not have been refunded at the time of re-exportation.
  • The goods must have been re-exported under a cleared Re- Export Declaration with the proof of their origin, specification and distinguished Marks and Nos.
  • The goods must be returned in the same statement in which they have been re-exported.
  • The imported goods must be Identifiable against the exported goods and Export Declaration bearing a reference number.
For Temporarily Exported Goods:

The Goods that have been temporarily exported for finishing or repair shall be subject to customs duty only on an amount that was added with the goods value as a result of such finishing or repair. However, the following requirements shall be met to avoid full duty payment on whole goods:

  • The goods must be returned within one year from the date of Re-Exportation.
  • Applicable Customs Duty on the temporarily exported goods must have been paid when goods were originally imported.
  • The Duty or Deposit on the goods must not have been refunded at the time of temporarily exporting the goods.
  • Goods must have been examined prior to exporting under a cleared Declaration Type of Temporary Export from Local to ROW with the proof of their origin, specification and distinguished Marks and Nos.
  • The purpose of Temporary exportation must be specified on the respective customs declaration.
  • The imported goods must be Identifiable against the exported goods and Temporary Export Declaration bearing a reference number.

For more details, refer to Dubai customs policy 1.

 

Industrial Exemption

The National Industrial License holders can claim Duty exemptions for their machineries and raw material imported for manufacturing purposes. The exemption shall be granted subject to approval from Ministry of Economy. If the Industrial license is issued elsewhere in GCC, the declaration should be accompanied with “Form B” approved by the competent authority of the country where the industrial license is issued.

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