Custom Clearance Services
Customs clearance is a critical process in international trade, ensuring that goods being imported or exported comply with all relevant regulations and laws. This process involves various steps and documentation to guarantee that shipments are legal and taxed correctly. Below is a comprehensive guide on customs clearance
IMPORT
A 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 to Local from the Rest of the World (ROW): This declaration type deals with the goods imported directly by an importer (commercial, personal, or courier) from the UAE or GCC states from the ROW. A declaration can be submitted through online services by a registered Mirsal user or by availing of the services of an authorized customs broker. Non-commercial customers can use the Bureau Services for declaration submission from the designated customs offices.
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. A declaration must be submitted by a registered importer or an authorized customs broker.
Import to Local from GCC (statistical import): Goods can be moved intra-GCC Customs Offices, allowing passage of 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 the 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 a transaction.
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 20,000, except in the case of vehicles. Refer to Customs Policy Nos. 34 and 37 issued in 2010 for the rules and regulations of the above procedure.
Import for re-export to local from FZ: Importers in the U.A.E. and GCC can import goods from FZ to local for the purpose of re-exporting them to the rest of the world (ROW) other than GCC States. The customs duties levied on goods being imported under such procedure shall be secured by a standing bank guarantee or deposit. The declaration type for such transactions is “Import for Re-Export from the FZ.” A declaration must be submitted by a registered local importer or an authorized customs broker. Refer to Customs Policy Nos. 34 and 37 issued in 2010 for the rules and regulations of the above procedure.
EXPORT
While exporting, the exporters of the goods or their agents must declare them in detail. Refer to the Exportation Part in Chapter II of the GCC Customs Law for more details. In the case of exporting any restricted goods, the exporter must obtain the required approval from the competent authority and submit it to Customs.
Export from Local to ROW: For exportation of local goods to a country in ROW other than a GCC state, the above declaration type is required to be cleared.
Export from Local to Dubai FZ: This declaration is for exporting goods from the U.A.E. local market to a free zone in Dubai. The exporter or his broker can submit this declaration. However, the receiving Free Zone client must acknowledge the declaration through the acknowledgement service available on Dubai Trade.
Re-export to ROW (after import for re-export): The foreign goods previously imported under the declaration type Import for Re-export can be re-exported to ROWs other than GCC states by clearing this declaration. Customs inspection and exit certification shall be required to claim the refund of the security deposit or guarantee paid against the Import for Re-Export Declaration. The guarantee or deposit can be claimed back only if the imported goods have been exported within six months from the date of the Import for Re-Export Declaration.
Re-export to FZ (after import for re-export): The foreign goods previously imported under the declaration type Import for Re-export can be re-exported to FZ by clearing this declaration. Customs inspection and exit certification shall be required to claim the refund of the security deposit or guarantee paid against the Import for Re-Export Declaration. The guarantee or deposit can be claimed back only if the imported goods have been re-exported within six months from the date of the Import for Re-Export Declaration.