Permitted Goods

 

Diplomatic Exemptions

Imports of the diplomatic corps, consulates, international organizations and the members of the diplomatic and consular corps accredited to the United Arab Emirates are exempted from customs duties on condition of reciprocity according to the international agreements , laws and orders in force. To qualify for duty exemption, please refer to the conditions laid down in Dubai Customs Policy No.16.

Military Exemptions

Imports for all sectors of the military forces and internal security forces, such as ammunitions, arms, equipment, military means of transport and parts thereof and any other materials are exempted from customs duties provided that an exemption request letter for each individual case is issued to the Customs by the competent authority.

Imports for Philanthropic Societies

Non-profit philanthropic societies and charities may claim duty exemption on their imports related to their services in humanitarian, social, educational, scientific or religious areas or any other purposes not intended for making profit. The nature of imports must be in accordance with the society’s authorised activity and the volume and quantity of imports must be proportionate to the actual needs of its charitable activities. All imports should be in the name of the society directly. The competent government authority should address a request letter to Customs in respect for exemption of imports of the society from duty on a case-by-case basis.

Returned Goods

Returned goods or part thereof that have been previously exported or re-exported shall be exempted from customs duty according to the following conditions:

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 an export declaration with the proof of their origin, specifications, and distinctive marks.
  • The goods must be returned in the same condition that they were exported.
  • The imported goods must be easily identifiable against the goods exported and conform to the export declaration and its reference number.

Returned Foreign Goods:

  • The goods must be returned within one year from the date of re-exportation
  • The re- exported goods should have been paid duty when first imported.
  • The goods should not have been refunded duty at the time of re-exportation.
  • The goods must have been re-exported under a cleared re-export declaration, and required documents proving their origin, specification and distinctive marks should have been provided.
  • The goods must be returned in the same condition that they were exported.
  • The imported goods must be easily identifiable against the exported goods and conform to the export declaration and its reference number.

Temporarily Exported Goods:

The goods that have been temporarily exported for processing or repair shall be subject to customs duty in an amount equivalent to the addition resulting from such processing or repair. However, the following requirements shall be met to avoid full duty payment on the entire goods:

  • The goods must be re-imported within one year from the date of re-exportation.
  • The temporarily exported goods must have been paid applicable duty when originally imported.
  • The goods must not have been refunded duty or deposit at the time of temporary exportation.
  • The goods must have been examined prior to exporting under a cleared Temporary Export from Local to ROW declaration with the proof of their origin, specification and distinctive marks and Nos.
  • The purpose of temporary exportation must be specified on the respective customs declaration.
  • The imported goods must be easily identifiable against the exported goods and conform to the temporary export declaration and its reference number.

For more details, refer to Dubai customs policy No 1 of 2005.

Exemption of National Industrial Establishments

National industrial establishments shall be granted, throughout their existence, customs exemption on industrial inputs that include machinery, equipment, spare parts, raw materials, semi-manufactured materials and packing materials. The exemption shall be granted subject to a request approved by the Ministry of Economy. If the industrial license is issued elsewhere in the GCC countries, the declaration should be accompanied with Customs Duty Exemption Certificate for Industrial Imports “Form B” approved by the competent authority of the country where the industrial license is issued.

 
​​​​​​​​​