Import Declaration is processed in the event of goods being imported to the local market from other countries against the payment of Customs duty or duty exempted whichever is applicable.
import regime
Following Declaration Types are associated with Import Regime:
• Import to Local from Rest Of World (ROW)
• Import to Local from FZ (Free Zone)
• Import to Local from CW(Customs Warehouse)
• Import to Local from GCC (Statistical Import)
• Import for Re Export to Local from ROW
• Import for Re Export to Local from FZ
• Import for Re Export to Local from CW
• Import to CW from ROW
• Import to CW from FZ
• Import to CW from Local (after Temporary Admission)
import to Local from rest of world (ROW):
This Declaration type deals with the goods imported directly by an Importer (commercial, Personal or Courier) of UAE or GCC states from the ROW. Declaration can be submitted through online services by a registered Mirsal User or by availing the service of an authorized Customs Broker. Non-Commercial Customers can use the Bureau Services for Declaration submission from the designated Customs Offices.
Required Documents
• Master Airway Bill/House Airway Bill for Air channel
• Master Bill Of Lading/House Bill Of Lading for Sea Channel
• Commercial Invoice
• Certificate of Origin
• Packing List
• Delivery Order
• Permits wherever applicable.
import to Local from FZ:
When the goods are imported to local and GCC from FZ, the Declaration type of “Import to Local from Free Zone” needs to be cleared on payment of applicable duty. Declaration must be submitted by a registered Importer or an authorized Customs Broker.
Required Documents
• Delivery Advice
• Invoice
• Packing List
• Permit for Restricted Goods (If any) from competent authority.
import to Local from CW:
The goods deposited in a Customs warehouse can be taken out to local market on payment of applicable Customs Duty and taxes. Declaration can be submitted by the Customs Warehouse Licensee or a registered Importer being the Owner of goods.
Required Documents
• Invoice
• Packing list
import to Local from GCC (statistical import):
Goods can be moved intra-GCC Customs Offices allowing passage of the foreign goods from one member state to another Member State. A Statistical Export Declaration must have been cleared from the exporting GCC country for inward movements of such goods and a copy of the same must be submitted to the Customs Office of importing country carrying the “Makasa Stamp” (set-off mechanism) on the Declaration in order to avoid the repeated payment of Customs Duty at the destination Country. The Declaration type “Import to Local from GCC” needs to be cleared for such transaction.
Required Documents
• Delivery Order (for Sea and Air)
• Master Airway Bill/House Airway Bill for Air channel
• Master Bill Of Lading/House Bill Of Lading for Sea Channel
• Land Manifest/Truck way bill for Land Channel
• Commercial Invoice
• Packing List
• Statistical Export Bill cleared from an exporting country of GCC with
the endorsement of “Makasa” Stamp
import for re-export to Local from ROW:
Goods can be imported with the intention of re-exporting them as a whole or partially to another country. A Deposit or Guarantee equivalent to the applicable tariff amount on the goods shall be secured in lieu of Customs Duty. For this procedure, the Declaration Type “Import for Re Export to Local from ROW” needs to be cleared. Currently this declaration is limited to those with a value higher than AED 20000 except in case of vehicles. Refer the Customs Policy nos. 34 and 37 issued in 2010 for rules and regulation of above procedure.
Required Documents
• Master Airway Bill/House Airway Bill for Air Channel
• Master Bill Of Lading/House Bill Of Lading for Sea Channel
• Commercial Invoice
• Certificate of Origin
• Packing List
• Delivery Order
import for re-export to Local from FZ:
Importers in U.A.E and GCC can import goods from FZ to Local for the purpose of Re-Exporting them to Rest of the World (ROW) other than GCC States. The customs duties levied on goods being imported under such procedure shall be secured by Standing Bank Guarantee or deposit. The Declaration type for such transactions is “Import for Re-Export from the FZ”. Declaration must be submitted by a registered local Importer or an authorized Customs Broker. Refer the Customs Policy nos. 34 and 37 issued in 2010 for rules and regulation of above procedure
Required Documents
• Delivery Advice
• Invoice
• Packing List
• Permit for Restricted Goods (If any) from competent authority.
import for re-export to Local from CW:
The goods admitted into a Customs Warehouse may be imported to Local for the purpose of Re-Exporting them to Rest of the World (ROW) other than GCC States.
The customs Duties levied on goods being imported under such procedure shall
be secured by Standing Bank Guarantee or Deposit. The Declaration type for
such transaction is “Import for Re-Export to Local from CW”. Declaration can be
submitted by the Customs Warehouse Licensee or a registered local Importer
being the owner of the goods. . Refer the Customs Policy nos. 34 and 37of 2010
for rules and regulation of above procedure.
Required Documents
• Invoice
• Packing List
import to CW from ROW:
A licensed customs warehouse owner can import goods into the warehouse on
deferred payment of duty until the goods are taken out for local consumption.
For such procedure, the Declaration type “Import to CW from ROW” must be
cleared. There are two types of Customs Warehouses, namely Private Customs
Warehouse and Public Customs Warehouse.
Private Customs warehouse
Private Warehouse is a place or a building managed by licensed operator where only the goods owned by him can be deposited under the Customs Administration Control against a prescribed Customs Fees. The Customs Duties on such goods are suspended in accordance with the provisions of Customs Policies 24 and 27 of 2009. Refer the Policy for more details with regard to the nature and kind of goods to be admitted, goods under prohibition and the time period for storage of goods.
Public Customs warehouse
This facility allows the importers who do not own licensed Customs Warehouse to import and store the goods into a licensed Public Customs Warehouse with deferred payment of duty until the goods are taken out for local consumption. Please refer to Dubai Customs Policy no. 29 for more details.
Required Documents
• Master Airway Bill/House Airway Bill for Air channel
• Master Bill Of Lading/House Bill Of Lading for Sea Channel
• Commercial Invoice
• Certificate of Origin
• Packing List
• Delivery Order
import to CW from FZ:
Goods can be imported into a Customs Warehouse from a Free Zone located in
Dubai by clearing this Declaration. Declaration must be submitted by a Customs
Warehouse Licensee being the Importer of the goods.
import to CW from Local (after temporary Admission):
The goods admitted temporarily into local from CW for certain purposes such as exhibition repair and return projects etc. for a specific period of time can be re-imported to CW within the permitted period.
Required Documents
• Copy of Temporary Admission Bill
• Invoice
• Packing List
Public Customs warehouse
This facility allows the importers who do not own licensed Customs Warehouse to import and store the goods into a licensed Public Customs Warehouse with deferred payment of duty until the goods are taken out for local consumption. Please refer to Dubai Customs Policy no. 29 for more details.
