How do license holders clear goods for sale locally?
A license holder should obtain a Customs Business Code. An appropriate declaration should be submitted using the business code for customs clearance. In the case of Free Zone company, an appropriate customs declaration should be processed for sale of goods to mainland. Some goods require special approval from restricted authorities, so these approvals must be issued for the goods to be released, and the approvals must be submitted along with the other required documents to the customs authorities to complete the customs clearance.
Who may clear cargo through Customs Centers?
Any company having a Customs business code can submit the Customs declaration for clearance Agents holding a Dubai Economic Department Clearing and Forwarding (C&F) license may also clear cargo on behalf of consignees provided they have obtained Customs business code and have authorization from the owner of the goods to submit Customs declaration
I would like to Import goods to UAE temporarily for exhibition or as sample. What is the procedure for Temporary Admission?
The entity bringing goods for Temporary purpose should have obtained a Customs business code based on their license issued by the concerned mainland entity.Customs declaration for Temporary admission should be submitted with the reason for temporary admission of the goods. A deposit equivalent to Customs duty will be applicable according to the Customs tariff on the item which will be refunded upon re-exportation of the goods within the timelines allotted for Temporary admission (Refer relevant Customs Policy on Temporary admission for details) In case the goods are covered under ATA carnet, then no deposit is applicable. The timeline of temporary admission for ATA carnet will be 6 months or until the validity of the ATA carnet whichever is lesser. For more details on ATA carnet contact 800-CHAMBER
I am interested in Dubai's Diamond Import/Export statistics with breakdown per country, per year and per month. Please advise me how can I access them?
Though business statistics are available on our website www.dpworld.com and www.dubaicustoms.gov.ae, but any specific report can be requested by using our service “Request Trade Statistics Report”
What are the Duty Free allowances allowed to carry with me as a passenger?
Gifts whose value does not exceed AED3,000.The Number of cigarettes should not exceed (400) cigarettes, (50) cigars, (500) grams of tobacco (minced or pressed for pipes), minced or pressed tobacco for smoking, tobacco or mild-tasting tobacco. Exceeding the above will be dutiable.
The amount of alcoholic beverages and beers should not exceed 4 liters of alcohol beverages, or 2 cartons of beer (each consisting of 24 cans, not exceeding 355 ml for each can or its equivalent).
What is the rate of Customs duty in Dubai?
5% of the value CIF (Cost Freight Insurance) value except for alcohol and cigarettes. 50% Duty payable for alcohol while 100% for cigarettes.
What are the Import regulations for Books, Music CDs, Cassettes Audio/Video?
Ministry of Information/Department of Information controls the import of print and visual media articles Like books, CDS, VCDs. The articles/items will be released ONLY after inspecting/censuring it to the importer. Normally anything which contradict with the values, tradition and morality of the land will be banned
What is the procedure for bringing in Uncut Diamonds for sale, Also what documentation needed at the airport by the seller on Arrival?
Rough diamond industrial or non-industrial are duty exempted but the company is required to provide the K.P Certificate (Kimberly Process). Note that the shipment should have the K.P Certificate if not then the shipment will be impounded. Loose diamond is duty free Loose color gems stones diamond is dutiable 5% on the CIF value.
I will be travelling to Kenya via Dubai and carrying medicines for my use. What are the Rules & Regulations for carrying medicines?
Passenger cannot carry medicines even if it is for personal use in bulk quantity. It may be impounded and can be a criminal case.Prescription from the doctor to bring the drugs with you only for the period you are going to stay at Dubai.It may require a special permission from the Ministry of health to carry more than convincible quantity of medicines.As per customs rule all type of medicines subject to approve by Ministry of Health and Medical Services, for this reason if any medicines are hand carried customs refer to Ministry of Health if ministry disapprove then such medicines are detained. For all detained items customs issue detain slips. You can also take approval from Ministry of Health with doctor’s prescription and take stamp of ministry on the detain slip for release of items
What are the regulations involved in regards to the import of Jewelry/Diamonds to Dubai?
Documents required importing shipments:
Export Company's origin Invoices with their stamp and signature.Packing list (quantity & packing).A list of studding details of jewelry.
I would like to know certain details about bringing Pets into Dubai. Is there any restrictions in place and what is the procedure?
To import your pets into U.A.E. you will be asked for the following documents in the airport when arriving:
An original import permit from our main office in Ministry of Water & Environment vet Quarantine section.
To get this permit you have to apply personally or through an agent, the following documents are required:
Vaccination records copies (rabies vacc. is the most important)
Owner passport copy holding his residence visa
AED200 fees by e-dirhams
A governmental health certificate from the country of origin.
Do all businesses need to register with Dubai Customs?
Any business that uses Dubai customs services need to register their business with Dubai Customs.
Do I have to come to the customs office in order to submit the registration request?
No need, just fill the application on the website www.dubaitrade.ae
As a passenger, What kind of goods do I have to declare?
Passengers must declare all kinds of goods when the value exceed AED3,000 and the declaration for personal belonging less than AED3,000 is not required.
What is Customs Value?
The value of goods for the purposes of imposing import duties.
Is it necessary to declare the value of imported goods to customs?
Yes, an importer/owner or their representatives needs to declare the value of the imported goods as part of customs declaration at the customs entry point along with the supported invoice.
What are the different methods of customs valuation allowed under the Agreement on customs valuation (ACV)?
Imported goods are valued according to the following basis which must be applied in order:
The transaction value of imported goods method. The transaction value of Identical goods. The transaction value of similar goods. Deductive value, based on subsequent sale price in the importing country. Computed value, based on cost of materials, manufacturing, cost, overheads, handling charges and profit in the country of production. The fallback method, where the previous methods (1-5) are used in greater flexibility but in the same order.
Can the order of the customs valuation methods be changed?
Article 4 of the Agreement on customs valuation (ACV) allows an importer to request reversal of the order of application between the Deductive Value Method and the Computed Value Method, which will be require Dubai Customs approval.
What is the principal method of valuation under the Agreement on customs valuation (ACV)?
The principal method of valuation under the Agreement on customs valuation (ACV) is the transaction value method.
What is transaction value?
Transaction value is the price actually paid or to be paid against the sale of the goods for export to the country of importation in GCC states. for the goods when sold for export to the country of importation.
What does the “price actually paid or to be paid” mean?
The “price actually paid or to be paid” represents the total payment made or to be made by the buyer. The payment may be made not only in the form of transfer of money, but also by letters of credit or negotiable instruments. Payment may also be made directly or indirectly.
What procedure should be followed if the customs officials has reasons to doubt the truth or accuracy of the declared value?
When a declaration is made and the customs officer has reason to doubt the truth or accuracy of the declared information or submitted documents as part of declaration process, the customs officer may ask the importer to provide further clarification, including documents or other evidences, proofing that the declared value represents the total amount actually paid or to be paid for the imported goods, adjusted by the valuation factors. If after receiving further information.
Should the customs value include charges towards freight, insurance, loading, unloading and delivery?
The customs value for goods imported to Dubai is based on CIF (Cost, Insurance, Freight) according to Common Customs Law of GCC States and its rule of implementation and explanatory notes thereof value of the exported goods is that indicated in the customs declaration plus the cost until arrival of the goods to port of destination in GCC States. The CIF includes the cost of transport, insurance and relevant charges up to the place of importation.
How is the customs value calculated when the currency of the importing country differs from the currency used to pay against the purchased goods from overseas?
The exchange rate of the foreign currency at the time of Customs declaration submission will be considered for calculation of Customs charges.
Who are related persons?
Article 15 of the Agreement on customs valuation (ACV) defines related persons.
Persons are deemed to be related only if: They are officers or directors of one another’s business; They are legally recognized partners in business; They are employer and employee; Any person directly or indirectly owns, controls or holds 5% or more of the outstanding voting stock or shares of both of them. One of them directly or indirectly controls the other. Both of them are directly or indirectly controlled by a third person. Together they directly or indirectly control a third person. They are members of the same family:
The term “persons” includes the legal persons.The person is deemed to be controlling another person if he assumes a legal or workable position through which he can impose his conditions and directives over the other person.
Who can be considered as members of the same family?
The following persons are considered as members of the same family:
Husband and wife Brother and sisterBrothersSistersGrandfather and grandmother, granddaughter and grandson. CousinsNieces.Nephews.Brothers-in-lawSisters-in-lawHusband of the wife’s sister or husband’s sister.Wife of wife’s brother.Parent and childUncle
What does transfer prices mean?
Recent trends in world trade show increasing international transfer of goods between trans-national companies (TNCs) and their overseas affiliates and branches. Prices indicated for such transfer of goods are known as transfer prices. Transfer prices should be determined using any of the recognized methods in such way that is acceptable to customs and tax authorities in both the importing and the exporting countries. However since no taxation system applies in GCC states, transfer prices is not a concern.
What are the entitled actions for customs authority when doubting the accuracy of the declared value?
In reference to the WTO Committee on Customs Valuation (Appendix III), the customs authorities are allowed in such cases to make further enquiry with the importer and to reject the declared value if there are still reasonable doubts about the truth and accuracy of the declared value. And in the event of failure to present the required evidences the customs administration may refuse the transaction value method and apply another method.
Some situations may take longer time for customs administration to determine the goods value which many be time and cost consuming. Does the importer have a right to clear his goods before taking the final decision?
Yes. Article 13 of the Agreement on customs valuation (ACV) allows an importer to request release of his goods from customs control prior to completing some customs procedures or before payment of their customs duties, described further in customs policy (DCP 18).
Does the importer have a right to appeal against taken decision of customs value by the customs authorities?
Yes. Article 11 of the Agreement on customs valuation (ACV) lays down that: the legislation of each Member country should provide rights of appeal without penalty against the determined customs value.The appeal can be submitted to the Committee of Valuation, Tariff and Origin
How are goods exported for repairs to be valued when imported after repairs?
Good that have been temporarily exported for finishing or repair shall be subject to the customs taxes “duties” in an amount equivalent to the addition resulting from such finishing or repair.
How are additional goods packed free of charge valued?
In some cases additional pack of goods are shipped along with the consignment as samples or replacements of goods maybe damaged while shipping. In such cases, the sale price should be considered to cover the total quantity shipped.
How are replacement goods to be valued?
The replacement goods maybe invoiced free of charge or invoiced at the original price with an arrangement between the buyer and seller for giving credit for the original goods. But in any situation, the replacement goods will be valued at the original price. The first shipment has to be considered separately.
How is used machinery to be valued?
The transaction value method can be applied. However, the machinery may have been further used after the last purchase or the declared value may be doubtful. It may be possible to apply other valuation methods but usually the value is determined in by allowing depreciation from the prices of new machinery for the period of use. At the same time, appropriate additions are also made for any repairing done and additions made in between.
How is carrier media bearing software for data processing equipment valued?
Valuation of carrier media such as tapes and discs for data processing equipment (computers) is applied through customs notice DCP (10).
How are royalties and license fees to be treated for valuation purposes?
When the buyer pays a royalty or license fees related to the imported goods as a condition of sale, the amount has to be added to the price actually paid or to be paid, which may be paid either directly or indirectly.
How are discounts treated for valuation purpose?
Discounts type varies like (cash discounts, quantity discounts, discounts in kind and special introductory discounts), and they are allowed according to the provisions stated in customs policy DCP (9).
Are there any provisions applied on issuing invoices from Free zones in UAE on behalf of the mother company?
Yes there are provisions applied which are described in customs notice (05/2010)
What is the required evidence to verify price?
The evidence required bank transfer and remittances and exchange of correspondence between the seller and buyer sheets if necessary.
If the shipment was from the mother company (Exporter) and delivered directly to our customer, however the invoice is issued by the local company in the free zone, Do we need an authorization letter?
The local company doesn’t need an authorization letter as the company is issuing their own Dubai invoice while the authorization letter is for authorizing free zone companies to issue invoices on behalf of the exporter.
How are jewelry evaluated ?
The value of jewelry is based on the carat type and weight, while the price of each gram is as per the international gold burse prices at the time of declaration clearance.