Free Zones are part of the country’s territories but considered to be outside the customs territory and subject to customs control other than normal customs procedures. This is applicable to Jebel Ali Free Zone, Airport Free Zone, Airport Free Zone, DUCAMZ and unfenced Free Zones including TECOM
Import into Free Zone
Free zone licensees are allowed to import goods or equipments into the free zone from a foreign country without payment of customs duties. Such goods may be stored for an unlimited period of time depending upon the type of goods and the validity of the Free Zone Licence.
Import Goods Declaration Form
The above documents can be presented to any of Customs Centers under the control Dubai Customs at Jebel Ali, Port Rashid, Aweer Terminal, Airport Free Zone or Cargo Village and based on submitting above documents; Free Zone Transit Inn (Free Zone Bills of Entry) shall be issued for the clearance goods into Free Zones.
In the event of failure to submit the original Bill of Lading/Airway Bill, Invoice or the Certificate of Origin at the time of passing the FZ Transit In (FZ Bill of Entry), a deposit of Dhs.500/= to be paid and a proof of the value of goods is to be presented in the absence of invoices. The claim for refund should be made within 59 days from the bill date.
When the goods are cleared through Customs, the consignee can collect the goods on payment of storage, handling and any other port charges at Port Documentation Offices - DNATA at the Airport. All consignments cleared on Free Zone Transit In (Free Zone Bills of Entry) should be brought into their Free Zone Areas.
All goods destined for the Free Zone must be inspected upon their entry into the Free Zone except those from the local market since they must have been cleared by Customs elsewhere in UAE. The seals of incoming consignments should be intact and to be broken only in the presence of a Customs Inspector. Any infringement of this rule may attract penal action.
Import from Free Zone into UAE/GCC
This type of bills is processed for allowing Free Zone Licensee to sell their commodities to the Local Companies in UAE or in GCC Countries operating under valid Commercial/Industrial Licenses from the concerned regulatory authorities within UAE or in GCC. Based on submission of following documents received from the Free Zone Companies to Customs by the local or GCC Importer or their appointed Clearing Agents, FZ Transit Out (Ex-FZ Import Bill) shall be issued upon payment of applicable Customs Duty as per the customs tariff & the processing charge of AED 60/-. Free Zone Licensee has to deliver the goods only upon receiving the copies of the Ex-FZ Import Bill from the importer.
Import for Re-export from Free Zone Free Zone (FZ Transit Out)
This type of bills is processed for allowing Free Zone Licensees to sell their commodities to the Local Companies in UAE operating under valid Commercial Licenses from the concerned regulatory authorities within UAE on Import for Re-Export basis. This facility will grant the UAE Importer a grace period to export the goods purchased from the Free Zone Licensees within 180 days from the bill date. A Customs Deposit equivalent to the duty tariff of the invoice value is collected from the UAE Registered Company against these transactions. Refund the deposit fully or partially if the proof of export is submitted within the time frame allocated for this type of bills.
Deposit Refund & Guarantee Release
Ex-FZ Export Bill (FZ Transit Out)
This type of bill allows the FZ Licensee to export goods out of GCC by sea, land and air. The processing charge for this type of bill is normally AED 50/- being the registration charge plus AED 10/- being the Knowledge Dirham Fee provided the cargo is being exported other than from Dubai Airport. The registration charge for processing an Ex-FZ Export Bill for the cargo dispatching through Dubai Airport will be only AED 20/-
The Customs bills are cleared against payment of deposit equivalent to the 5% of CIF value of the consignment and the refund claim should be submitted within 59 days from the bill date, but the cargo must be exported within 30 days from the bill date. If the client has failed to submit the claim within the prescribed period, the deposit will be forfeited along with an additional 10% of the consignment CIF value would be collected as penalty.
Upon presenting the documents listed above at the Customs Centers, an Ex Free Zone Export Bills (FZ Transit Out) shall be issued. If the consignment is in FCL status, the container shall be loaded in the presence of the Customs Inspectors and required sealing by them.
For all exports, the Customs department at the destination will require certificate of origin issued by Dubai Chamber of Commerce and Industry.
Free Zone Temporary Admission
This type of Customs bills are prepared in the event of facilitating the entry of goods through customs zones into the country on temporary basis for the purposes of exhibition or repairs and maintenance of equipment and machineries. A deposit equivalent to customs tariff on total value of goods shall be collected against such type of transactions:
Deposit Refund & Guarantee Release:
Free Zone Internal Transfer
This type of Customs bills prepares in the event of sale of goods internally by a free zone licensee to another free zone licensee having same type of activity upon approval and consent of the seller and buyer.
Export of Goods from Local Market through Free Zone (FZ Transit In)
This type of facility shall allow a Free Zone Licensees to buy goods from UAE Local Market for Export purposes. In order to validate the entry of goods into the Free Zone, the local exporter have to file a local export declaration and subsequently, the Free Zone Licensee have to file a Free Zone Bills of Entry (FZ Transit Bill).
All types of bills are subject to customs inspection before release & permitted to import/export subject to its activity clause appearing on the JAFZ licenses.
All free zone companies have to maintain a fully computerized, thoroughly auditable and accountable inventory control system based on free zone or internal transfer Customs approved bills of entries against the goods imported from overseas or purchased from Free Zone clients and the subsequent deliveries to their clients on ex-FZ bills (FZ Transit Out) by referring those free zone/transfer bills of entries. These inventories should be produced to customs on request for inventory reconciliation with customs records.
JAFZ CLIENTS should not import/export fake products and goods stated in Section VII, Chapter IV, Article 80 of "Common Customs Law of the GCC States" into or out of JAFZ and should not sell branded products into UAE or GCC for which, the brand name is already registered with "Ministry of Trade, Economy & Commerce" having an authorized local agent in UAE or GCC countries.
Customs reserves the right to CONDUCT INSPECTION ON FREE ZONE CLIENTS PREMISES & HOLD THEIR CODES at any time without prior notice in the event of failure to comply with the above procedures or misuse of the system.
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