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.ae

 

Military Goods

The imports of arms, ammunitions, military equipment, means of transport and their parts for all sectors of Military Forces and Internal Security Forces are exempted from Duty and Taxes provided that a request letter from the competent authority is produced.

 

Personal Effects and Household Items

Individuals can bring their personal effects and used household items into the country on duty exemption. In order to qualify for the duty exemption, they need to meet with the following requirements.

  • In the case of Nationals, Payment of Customs Duty shall be exempted upon their final return to UAE after shifting their residence from abroad.
  • In the case of foreigners, they should be coming to UAE for the first time for residence.
  • Goods must be in used condition.
  • Quantity must be within the limit of furnishing a house.
  • Owner of Declaration and Goods must be the same as given in the documents.
  • A document listing all items must be presented.
  • Proof of Residence abroad must be presented.
  • Foreigners must present the Proof of work and residence permits.
  • New goods shall not be considered for duty exemption and applicable duty shall be collected.

For more details, please refer to Customs Policy No 8.

 

Passenger Goods

The passengers are eligible to get duty exemption on the goods accompanied, provided that they meet the following conditions:

  • The value of gift items must not exceed AED 3000.
  • Number of Cigarettes must not exceed 400.
  • Cigars must not exceed 50.
  • Minced or pressed or mild tasting tobacco not exceeding 500 grams.
  • Alcoholic beverages must not exceed 4 litters.
  • Beers must not exceed 2 cartons of 24 cans with the volume not more than 355 ml each.
  • The goods carried by Passengers must be their own personal belongings.
  • Electronic goods and home appliances are in an agreeable quantity.

Personal Effects accompanying a passenger as specified in the Article-2 of Customs Policy -12 , shall be exempted from Duty provided that;

  • Items carried are not in commercial quantity.
  • Passenger is not a frequent reporter to Customs Office.
  • The age of the passenger who carries cigarettes and alcohol beverages should not be less than 18 years.
  • All items accompanying a passenger shall comply with the prohibition and restriction law and procedures.

Customs tariff shall be applicable to the quantity in commercial nature. In the event of failure to pay the Duty and fees, customs shall impound excess quantity for a period of 30 days which can be extended upon the request of the passenger maximum up to 60 days subject to approval from Head of Customs Office. Impounded items shall be transferred for auction upon the expiry of the impoundment period. Declaration procedure shall be applicable to such goods for Customs clearance.

For more passenger travel information and declaration procedures refer to Customs Policy No 12 and Travelers Guide on www.dubaicustoms.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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