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2011Customs procedures manual
In the name of allah,
the most compassionate,
The most merciful
His Highness SheikhKhalifa Bin Zayed Al Nahyan
President of United Arab Emirates
His Highness General SheikhMohammad Bin Zayed Al Nahyan
Crown Prince of Abu Dhabi and Deputy Supreme Commander
of U.A.E Armed Forces.
8
Part One: Contents
Page NoTopic
10 Speech of H.E. Chairman of DOF
12 Speech of H.E. Director General of Abu Dhabi Customs
14 Vision, Mission, Values & Strategic Objectives
Chapter One18 Introduction
19 Brief of AD-Customs History
21 A map of the locations of Customs Houses in Abu Dhabi
22 AD-Customs Administration & its affiliated Customs Houses
25 Customs Union of the Gulf Cooperation Council
Chapter Two28First: Customs Declarations
28 Customs Declaration (Import)
29 Customs Declaration (Export)
30 Customs Declaration (Re-export)
31 Customs Declaration (Temporary Admission)
32 Customs Declaration (Transit)
34 Customs Declaration (Statistics/ Clearing)
35 Customs Declaration (Free zones)
36Second: Checking & Inspection / Terms and Conditions
38Third: Classification & Customs Tariff
40Fourth: Valuation for Customs Puposes
42Fifth: Origin
42Sixth: Prohibited & Restricted Items
Chapter Three46 Customs duties & service fees
46 Discounts
47 Exemptions
48 Deposits & guarantees
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Page NoTopic
Chapter Four52 Trade Agencies / Dealers
53 Smuggling & Customs Offences
54 Customs Fines
56 Anti-fraud Activities
57 Preparation of Seizures Reports
Chapter Five60 Customs Gold Card
Chapter Six64 Facilitation & Development of Trade Between Arab Countries
66 Vienna Protocol for Diplomatic Relations 1961
68 Kyoto Convention for Simplification and Harmonization of Customs Procedures
Chapter Seven72 Cash Amounts Disclosure at Entry
73 Declaration Procedures of Postal Parcels
74 Transfer of National Products Between GCC Countries
Chapter Eight (Appendices)78Unified Customs Declaration – GCC
79Entry / Exit Certificate for Goods in Transit
80List of Prohibited & Restricted Items
97Certificate of Origin Adopted by the Arab League
98Minimum Amount of Collection on Tobacco Products
99Cash Amounts Disclosure Form
102Clearing Stamp Form on the Back of the Customs Declaration
103Exemption Controls of Industrial Entries of Excise (Duties) in GCC
109Customs Services
110Terms of Delivery in International Trade
His Excellency, Hamad Al-Hurr Al-SuwaidiChairman of the Department of Finance
Heading towards the achievement of Abu Dhabi Economic vision 2030, and in order to enable Abu Dhabi Government to be among the best five governments in the world, we should mobilize all our powers & capabilities and develop them under a relentless guidance of His Highness Sheikh Khalifa Bin Zayed Al Nahyan, president of The United Arab Emirates and the pursuit of His Highness General Sheikh Mohammad Bin Zayed Al-Nahyan, Crown Prince of Abu Dhabi and deputy supreme commander of the U.A.E armed forces.Believing in the vital and important role entitled to Abu Dhabi Customs, we support their intention to produce this Customs Procedures Manual that will be an example of the Customs manuals to be produced later on and which will contribute to the facilitation of trade exchange and to reduce the average time of release of goods leading to positive results on the local economy.
God bless your efforts.
In Harmony with the directions of the His Excellency, Hamad Al-Hurr Al-Suwaidi Chairman of the Department of Finance, towards more facilitation and simplification of the Customs procedures for the clients and stakeholders, Abu Dhabi Customs Administration is producing a number of technical and Customs manuals describing the required implementation steps and procedures to execute transactions in a unified and harmonious way between Customs locations. The production of this manual by Abu Dhabi Customs expresses its intentions towards more transparency in meeting its role to simplify and facilitate Customs procedures. This will ensure the achievement of strategic objectives completely, i.e.; Enchance security and protect the Emirate’s society and environment, Improve clearance procedure of goods and facilitation of trade, Collection of revenue and preparation and publication of foreign trade statistics.We hope that publication of this manual will be followed by other manuals covering all other important aspects of Customs operations.
Saeed Ahmad Abdullah Al-MuhairiDirector General of Abu Dhabi Customs Administration
Our Vision:
A Safe Country and a Prosperous Economy
Our Mission:
“Keeping The Country safe, facilitating trade
through an excellent Customs service and
bolstering the Country’s economy by collecting
Customs revenue”.
Our Values:
Integrity.
Professionalism.
Inventiveness.
Excellence.
Partnership and Communication with the private
sector.
Our Strategic Objectives:
Enhance security and protect the Emirate’s
society and environment.
Increase Abu Dhabi’s competitiveness in
international trade.
Improve clearance procedures of goods and
facilitation of trade.
Monitoring the movement of passengers, goods,
and means of transport through borders.
Preparation and dissemination of Abu Dhabi’s
external trade statistics.
Chapter One:
A brief history of Abu Dhabi Customs.
Map showing locations of Customs posts in
the Emirate of Abu Dhabi
General Administration of Customs and
Customs posts affiliated thereto
Gulf Cooperation Council Customs Union
18
Part One: Introduction:
Introduction:
This manual aims at introducing Customs officers and clearance agents to key procedures followed
by AD General Administration of Customs (ADGAC) within the framework of the GCC Common
Customs Law. The Manual has been prepared in a simple form to communicate Customs information
to internal and external stakeholders in line with international best practices.
This manual is a reference book for both Customs staffs and clients in applying Customs procedures
in Customs posts and administrations. It has been made available in hard and soft copies on ADGAC
website (http://www.auhcustoms.gov.ae) and on the Customs intranet, subject to regulations, bylaws
and policies to be issued by ADGAC.
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A brief history of Abu Dhabi Customs:
Since its inception in the beginnings of the last century, Customs has been keen on playing a vital role
in protecting the nation and nationals through safeguarding the borders and combating smuggling
activities of all types, while adopting international best practices of business promotion and facilitation
of trade aimed at economic prosperity.
In general, Abu Dhabi Customs has gone through three key stages: Foundation Stage (1966 – 1969), Building-
up Stage (1970 – 2002) and the Stage of joining the GCC Customs Union starting from 2003 onwards.
I- Foundation Stage (1966- 1969):Abu Dhabi Customs is one of the oldest governmental departments in the Emirate. After His Highness
Sheikh Zayed bin Sultan Al Nahyan {May the Mercy of Allah be upon him} took office in the Emirate
of Abu Dhabi on 6/8/1966, he issued Emiri Decree No. (2) of 1966 (A.D) incorporating a number of
governmental departments and appointing heads therefore from Sheikhs and experts to participate
in shouldering the responsibility of the country and citizens, and among these departments were
“Department of Finance, Customs and Ports”.
II- Building-up Stage (1970 – 2002):This period witnessed a noticeable growth in Customs activities. The number of employees increased,
and the administration moved to its own dedicated premises in 1984. In terms of legislation and
regulation, Law No. (3) Of 1982 regulating Customs Clearance profession was issued and was
followed by Law No.(3) of 1991 establishing the Department of Customs and the Department of
Economy, to make Customs independent from the Department of Finance.
On the technical and professional levels, Customs systems were computerized and highly experienced
and competent staff members were recruited. Modern scanning devices were also used in Abu Dhabi
International Airport in 1990 for inspecting baggage. In 1993 a device for scanning big parcels was
installed in the shipping section of Abu Dhabi International Airport. In 1994, a Customs post was
inaugurated in Al Ain international Airport.
20
Part One: A brief history of Abu Dhabi Customs:
III- Joining GCC Customs Union (2003 – 2008):Abu Dhabi Customs started common Customs activities at GCC level following the 22nd session
of GCC Supreme Council in 2001 when a resolution was issued for establishing the GCC Customs
Union by January 1st, 2003, and starting the implementation of the GCC Common Customs Law.
At this stage, customs activity evolved from a narrow national perspective to a regional and
international one that necessitated reconsideration of Customs functional structure and administrative
dependency. Customs Administration was again incorporated into the Department of Finance under
the chairmanship of H.E. Hamad Al-Hurr Al-Suwaidi.
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Figure (1): Map showing locations of Customs posts in the Emirate of Abu Dhabi.
22
Part One: Abu Dhabi Customs Administration and the Customs Post affiliated thereto:
Abu Dhabi Customs Administration and the Customs Post affiliated thereto:
Nam
e
Lo
cati
on
Address
Working Days Working Hours
Ad
m.
Op
erat
ion
s
Ad
m.
Op
erat
ion
s
AD
-Cus
tom
s
Adm
inis
trat
ion
Abu
Dha
bi o
ppos
ite
Zay
ed P
ort
P.O. Box: 255
Sun
. - T
hurs
.
-
7:30
- 15
:30
-
Oper.: 02-6730700
Fax.: 02-6736643
Email:
Cus
tom
s O
pera
tions
Al-A
in
Al-A
in, F
alaj
Haz
aa -
Al-M
uroo
r P.O. Box: 18035
Oper.: 03-7828223
Fax.: 03-7828786
Email:
Sun
. - T
hurs
.
-
7:00
- 16
:00
(Fle
xtim
e)
-
Abu
Dha
bi A
irpor
t
Abu
Dha
bi
P.O. Box: 255
Sun
. - T
hurs
.
Sun
. - S
at.
8 :00
– 1
6:00
24 H
oursOper.: 02-5054535
Fax.: 02-5757199
Email:
Al-B
atee
n A
irpor
t
Abu
Dha
bi
P.O. Box: 255
Sun
. - T
hurs
.
Sun
. - S
at.
7 :00
– 1
6:00
24 H
ours
Oper.: 02-4056328
Fax.: 02-4499065
Email:
Pos
t Offi
ce
AD
- A
l-Mur
oor
Str.
Mad
inat
Zay
ed
P.O. Box: 255
Sun
. - T
hurs
.
Sun
. - S
at.
7 :30
– 1
5:30
8:00
– 2
1:00
Oper.: 02-6334832
Fax.: 02-6343232
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Nam
e
Lo
cati
on
Address
Working Days Working Hours
Ad
m.
Op
erat
ion
s
Ad
m.
Op
erat
ion
s
Zay
ed P
ort
Abu
Dha
bi
Zay
ed P
ort
P.O. Box: 255
Sun
. - T
hurs
.
Sun
. - S
at.
7 :30
– 1
5:30
7:30
– 1
9:30
.
Ves
sels
24
hrs.Oper.: 02-6975286
Fax.: 02-6736909
Email:
Al-M
usaf
fah
Por
t
Al-M
usaf
fah
P.O. Box: 255
Sun
. - T
hurs
.
Sun
. - S
at.
7 :30
– 1
5:30
7:30
– 1
9:30
7:30
- 19
:30Oper.: 02-5543969
Fax.: 02-5541106
Email:
Al-A
in In
t. A
irpor
t Cus
tom
s
Al-A
in C
ity
P.O. Box: 1617
Sun
. - T
hurs
.
Sun
. - S
at.
7 :00
– 1
6:00
24 H
ours
Oper.: 03-7855555
Fax Adm..: 03-7855060
Fax Shipping.: 03-785565
Oper Shipping.:
03-7092636
037092367 / 03-7092378
Email:
Al-A
in P
ost O
ffice
Al-A
in D
ownt
own
P.O. Box: 18035
Sun
. - T
hurs
.
Sun
. - S
at.
7 :00
- 16
:00
(Fle
xtim
e)
20:0
0 -
8:0
0
21:0
0 - 17
:00Oper.:03-7218777
Fax.: 03-7551144
Email:
habi.ae
Al-A
in P
ost O
ffice
(Ind
ustr
ial A
rea)
Al-A
in In
dust
rial A
rea
P.O. Box: 18035
Sun
. - T
hurs
.
Sun
. - S
at.
7 :00
- 16
:00
(Fle
xtim
e)
7:30
– 2
1:30
Oper.: 03-7218777
Fax.: 03-7222106
Email:
habi.ae
24
Part One: GCC Customs Union:
Nam
e
Lo
cati
on
Address
Working Days Working Hours
Ad
m.
Op
erat
ion
s
Ad
m.
Op
erat
ion
s
Mur
oor A
l-Ain
Offi
ce
(Veh
icle
s)
Al-A
in F
alaj
Haz
aaP.O. Box: 18035
Sun
. - T
hurs
.
Sun
. - S
at.
7:00
- 16
:00
(Fle
xtim
e)
7 :30
- 21
:00
2 :30
- 6:
30Oper.:
Fax.: 03-7828991
Email:
habi.ae
Kha
tm A
l-Sha
klah
Cus
tom
s P
ost
Land
boa
rder
,
Om
an -
UA
E
P.O. Box: 66615 Al-Ain
Sun
. - T
hurs
.
Sun
. - S
at.
7:00
- 16
:00
(Fle
xtim
e)
24 H
oursOper.: 03-7686864
Fax.: 03-7688782
Email:
Hili
Cus
tom
s P
ost
Land
boa
rder
,
Om
an -
UA
E
P.O. Box: 66615S
un. -
Thu
rs.
Sun
. - S
at.
7 :00
- 16
:00
(Fle
xtim
e)
24 H
oursOper.: 03-7637175
Fax.: 03-7633401
Email:
Ow
d A
l-Tou
bah
(Al-M
adhe
ef)
Cus
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s P
ost
Land
boa
rder
, Om
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UA
E
P.O. Box: 66615 Al-Ain
Sun
. - T
hurs
.
Sun
. - S
at.
7 :00
-
16:0
0 (F
lext
ime)
24 H
ours
Oper.: 03-7511144
Fax.: 7513341
Email:
Mez
yad
Cus
tom
s
Pos
t
Land
boa
rder
,
Om
an -
UA
E
P.O. Box: 1335 Al-Ain
Sun
. - T
hurs
.
Sun
. - S
at.
7 :00
- 16
:00
(Fle
xtim
e)
24 H
oursOper.: 03-7822678
Fax.: 03-7822789
Email:
Al-G
huw
aifa
t
Cus
tom
s P
ost
Land
boa
rder
, KS
A
- U
AE
P.O. Box: 25
Sun
. - S
at.
Sun
. - S
at.
7 :00
- 16
:00
(Fle
xtim
e)
24 H
oursOper.: 02-8723100
Fax.: 03-873203
Email:
Table 1:
General Administration of Customs and posts thereof, with addresses, locations and working hours
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GCC Customs Union
Union Formation:
The Common Economic Agreement signed in 1981 by GCC states provided for establishing a free
trade Area with a view to having a GCC Common Market to promote coordination, integration and
interrelation among such states on the way towards their ultimate objective of unity.
GCC Customs Union was established on January 1st, 2003 under a resolution of GCC Higher
Council in its 22nd Session in December, 2001.
Union Fundamentals:
Unified Customs tariff in dealing with other parts of the world.1.
Unified Customs regulations and procedures.2.
Collecting Customs duties at one point of entry where the first Customs post to receive goods 3.
shall complete all Customs procedures thereof.
Movement of goods among GCC member states without Customs or non-Customs restrictions, 4.
while complying with veterinary and agricultural quarantine as well as prohibited & restricted
goods regulations.
Goods produced in any GCC member state shall be treated as national goods in all GCC 5.
states.
Benefits:
Increasing trade between GCC Customs Union states.1.
Reducing obstacles and restrictions of national goods movement in between Union states (with 2.
respect to Customs affairs).
The Customs Union is a cornerstone for establishing the GCC Common Market which would 3.
positively impact all economic sectors.
Enhancing specialization, making use of economies of scale, and promoting competition.4.
Efficient production & optimal utilization of available resources.5.
Higher production rates as a result of streamlined and increased flow of intra-trade.6.
Enhancing benefits of the GCC Free Trade Area.7.
Reducing foreign goods cost through charging Customs duties only once in GCC member 8.
states.
Reinforcing negotiating power of GCC member states collectively and having better conditions 9.
in relation with their commercial partners in fields of trade and investment.
Maintaining Union benefits through joining WTO as one economic bloc.10.
Chapter Two:
Customs Clearance Stages:
First: Customs Declarations.
Import Declaration
Export Declaration
Re-Export Declaration
Temporary Admission Declaration
Transit Declaration
Statistical Declaration (Clearance)
Free Zone Declaration
Second: Checking and Inspection.
Third: Classfication and Customs Tariff
(hamonized System).
Fourth: Valuation for Customs purposes.
Fifth: Origin.
Sixth: Prohibited and Restricted goods.
28
Part Two: First: Customs Declarations:
First: Customs Declarations:
Terms & Conditions: Upon clearance of any good, even those exempted from Customs duties, a detailed Customs
declaration must be submitted as per forms approved by GCC states (Forms shown in Appendix
No (A), attached), containing all information required for implementing Customs regulations and
collecting Customs duties, and for purposes of statistics.
The Director General, or the person authorized thereby, shall specify documents to be attached
to Customs declarations, and shall permit the completion of clearance procedures in the case of not
submitting any required document, under a bank or cash guarantee or a written pledge to provide
the documents.
Customs declaration data may not be modified after entering them into the Dhabi System. The
Applicant may apply to the DG for modifying and correcting data prior to referring the Customs
declaration to examination.
Goods owner, or representative thereof, may have access to their goods prior to submitting the
customs declaration.
Goods owner, or representative thereof, may, when necessary, take samples upon approval of the
Customs DG, provided that such samples shall be subject to Customs duties.
No one other than the goods owner or representative thereof may have access to Customs
declarations, with the exception of competent judicial or official bodies.
Customs Declarations Types:Import1.
Export2.
Re-export3.
Temporary Admission4.
Transit5.
Free Zones6.
Statistics (Clearance)7.
Normally required documents (Land, sea, air): Delivery order (for Import and temporary admission)
Bill of Lading
Original invoice
Original Certificate of Origin
Packing List
Manifest
Import Permit
Customs Declaration: (Import)
Uses:Used for goods imported for local consumption
Documents Required: Delivery order
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Bill of Lading
Packing List
Original Invoice
Certificate of origin
Import permit from competent authorities (for prohibited & restricted goods).
Letter of Exemption from competent authority (to have exemption)
Customs Procedure Steps:Applicant (Clearing agent, concerned or authorized person) will receive the bill of lading from the 1.
transportation agent or service company when importing by air or sea.
Applicant will sort out required documents as per the order set forth in the opposite column of “Documents 2.
Required”;
Applicant will submit the required documents to the clearance officer in the relevant Customs post for the 3.
purpose of issuing a Customer Code if one does not already exist.
Applicant will have data entered into the Dhabi System through the clearing agent. If the Applicant is not 4.
authorized to have access to the Dhabi System, he may refer to one of the service companies operating in
the relevant Customs post;
A Job Number will be produced through the Dhabi System by the Data Processor based on Item (4) 5.
above;
Applicant will submit the transaction to the Clearance Section officer who will:6.
a- Verify all required documents are attached;
b- Verify that there is no local agent for the relevant goods;
c- Attach necessary approvals if there is a local agent, or permission for release of restricted goods;
d- Enter the Job Number into the Dhabi System.
Customs officer will verify the validity of information entered by Applicant (Importer’s name, value and 7.
weight of goods, No’s of bills of lading, classification, origin… etc.)
Customs officer will determine next step for the transaction – release, inspection & examination.8.
In the case of release, due Customs duties will be collected, Customs Declaration printed and goods 9.
received from the Customs post.
In the case of referring goods for inspection and examination, there are two alternatives:10.
a- Transfer to controlling authorities such as: AD Food Control Authority, Environment Authority, Ministry of
Environment & Water, Ministry of Interior, Ministry of Health…
b- Obtaining approval from the relevant controlling authority and coming back to Clearance Section and having
the goods released
If violations are detected in the Customs declaration (classification, value of goods, country of origin, weight, 11.
number of packages …etc.), the transaction will be returned to the clearance department for revision on
Dhabi System.
Customs officer will collect due Customs duties and print out the Customs declaration.12.
The Customs Declaration will be given to the Applicant.13.
Applicant will go to the Delivery Section to receive goods.14.
Customs Declaration: (Export)
Uses:National goods
Documents Required: Invoice (copy)
30
Part Two: First: Customs Declarations:
Certificate of origin (copy)
Bill of Lading
Packing List
Export permit from competent authorities (for restricted goods).
Manifest (Land Import)
Customs Procedure Steps:Applicant (Clearing agent, concerned or authorized person) will receive the bill of lading from the 1.
transportation agent or service company.
Applicant will deliver goods to Transport Agent or Service Company for producing the bill of 2.
lading and submitting the same to the Applicant for airborne or seaborne shipments; as for road
shipments, a Manifest will be produced.
Applicant will sort out required documents as per the order set forth in the opposite column of 3.
“Documents Required”;
Applicant will submit the required documents to the export officer in the relevant Customs post 4.
for the purpose of issuing a Customer Code if one does not already exist.
Applicant will have data entered into the Dhabi System through the clearing agent. If the 5.
Applicant is not authorized to have access to the Dhabi System, he may refer to one of the
service companies operating in the relevant Customs post;
A Job Number will be produced through the Dhabi System by the Data Processor based on Item 6.
(5) above;
Transaction will be submitted to the Export Section officer who will:7.
a- Verify all required documents are attached;
b- Verify the validity of information lodged by Applicant (Exporter’s name, value and weight of goods,
No’s of bills of lading, classification, origin No. of packages, destination… etc.)
c- Attach necessary approvals for export-restricted or -prohibited goods;
d- Determine next step for the transaction – export, inspection or examination. Then:
1- Permitting export: service fees for producing the export declaration will be collected and the export
declaration printed out, and exportation of goods will be overseen.
2- Transfer to inspection and examination: transfer will be made to competent controlling authorities
for authorizing the declaration. If any violations are detected in the declaration, the transaction will be
returned to the Export Section for fulfilling procedures.
Customs Declaration: (Re-export)
Uses: Foreign goods
Express couriers
Documents Required: Bill of Lading
Invoices (copy)
Packing List
Certificate of Origin (copy)
Manifest
Copy of temporary admission declaration for goods exported after having been temporarily
admitted, with copies of invoices under which goods entered into the country.
Certificate of Travel for vehicles.
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Customs Procedure Steps:Applicant will deliver goods to Transport Agent or Service Company for producing the bill of 1.
lading and submitting the same to the Applicant for airborne or seaborne shipments; as for road
shipments, a Manifest will be produced.
Applicant (Clearing agent, concerned or authorized person) will receive the bill of lading from the 2.
transportation agent or service company.
Applicant will sort out the required documents as per the order set forth in the opposite column 3.
of “Documents Required”;
Applicant will submit the required documents to the export officer in the relevant Customs post 4.
for the purpose of issuing a Customer Code if one does not already exist.
Applicant will have data entered into the Dhabi System through the clearing agent. If the 5.
Applicant is not authorized to have access to the Dhabi System, he may refer to one of the
service companies operating in the relevant Customs post;
A Job Number will be produced through the Dhabi System by the Data Processor based on Item 6.
(5) above;
Transaction will be submitted to the Export Section officer who will:7.
a- Verify that all required documents are attached;
b- Verify the validity of information entered by Applicant (Exporter’s name, value and weight of goods,
No’s of bills of lading, classification, origin, destination… etc.)
c- Attach necessary approvals for export-restricted or -prohibited goods;
d- Determine next step for the transaction:
1- Transfer to inspection and examination: transfer will be made to competent controlling authorities
for authorizing the declaration. If any violations are detected in the declaration, the transaction will be
returned to the Export Section for fulfilling procedures.
2- Permitting export: service fees for producing the export declaration will be collected and the
declaration of export printed out, and exportation of goods will be overseen.
In the event of re-exporting goods of temporary-import origin, the export officer will verify re-8.
exported goods against the goods that entered into the country under the temporary-import bill
and documents attached thereto to refund (deposit).
The officer will record his “conforms” or “does not conform” notes on the copies of temporary 9.
admission invoices attached to the declaration.
Customs Declaration: (Temporary Admission)
Uses: Display & Return (6 months, extendable)
Completion of manufacturing and re-export (6 months extendable for only another 6-month period)
Repair and return (6 months extendable for only another 6-month period)
Equipment and machinery for projects (6 months extendable for a maximum of 3 years) (depending
on the type of the project).
For foreign cars guaranteed under international passbook (trip ticket) (only 6 months)
For foreign cars not guaranteed under international passbook (only 3 months renewable for a
similar period under bank guarantee equivalent to Customs duties)
Documents Required: Delivery order
Original Invoice (containing serial number of items)
Original Certificate of Origin
32
Original Bill of Lading
Original Packing list
Manifest
Letter from Exhibition Organizer
Customs Procedure Steps:Applicant (Clearing agent, concerned or authorized person) will receive the bill of lading from the 1.
transportation agent or service company.
Applicant will sort out required documents as per the order set forth in the section of “Documents 2.
Required”;
Applicant will go to the clearance section of the relevant Customs post for the purpose of issuing 3.
a Customer Code if one does not already exist.
If the Applicant is not authorized to have access to the Dhabi System, information will be entered 4.
into Dhabi System by the clearing agent or service companies operating in the post against
service fees
A Job Number will be produced through the Dhabi System by the Data Processor based on Item 5.
(4) above;
Transaction will be submitted to the clearance section officer who will:6.
a- Verify all required documents are attached;
b- Verify that there is no local agent for the relevant goods;
c- Send the transaction for inspection and examination
d- Inspection Officer will match contents to invoices and record on documents (contents match to be
re-exported, on two copies, one to be given to the customer for him to produce for exportation and
the other to be attached to the transaction)
e- Upon completion of matching task, the Applicant will go to the Clearance department to finalize
the transaction.
Job Number will be entered into Dhabi System7.
Verify the validity of information entered by Applicant (Consignor & Consignee’s names, value 8.
and weight of goods, No’s of bills of lading, classification, origin, … etc.)
Customer will pay deposit for shipment (equivalent to Customs duties).9.
Clearance officer will print out the declaration and submit the same to the Applicant.10.
Applicant will go to Delivery Section to receive goods and take them out of the warehouse.11.
*Temporary Admission is not permissible for (spare parts, tyres, batteries, project consumable
materials).
Customs Declaration: (Transit)
Uses:* Transit of goods (Inbound / outbound)
* Goods are permitted to transit GCC territories under provisions of applicable international regulations
and conventions. Customs authorities in any GCC member state may prohibit the transit of prohibited
and restricted goods via territories thereof.
* Procedures for importation of goods into GCC countries will be terminated at the first GCC
point of entry and then goods move under statistical declarations without organizing transit
declarations.
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Documents Required: Delivery order (sea/ air)
Bill of lading
Manifest
Copy of the invoice
Certificate of Origin
Certificate of Exit/ Entry
Customs Prededure Steps:Applicant (Clearing agent, concerned or authorized person) will receive the bill of lading from the 1.
transportation agent or service company (sea, air) or manifest (land).
Applicant will sort out required documents as per the order set forth in the section of “Documents 2.
Required”;
Applicant will go to the clearance department of the relevant Customs post for the purpose of 3.
issuing a Customer Code if one does not already exist.
If the Applicant is not authorized to have access to the Dhabi System, information will be lodged 4.
into Dhabi System by the clearing agent or service companies operating in the post against
service fees.
A Job Number will be produced through the Dhabi System by the Data Processor based on Item 5.
(4) above;
Transaction will be submitted to the clearance section officer who will:6.
a- Verify all required documents are attached;
b- Verify the validity of information lodged by Applicant (exporter, value and weight of goods, No’s of
bills of lading, classification, origin, no of packages… etc);
c- Attach necessary approvals for transit of prohibited or restricted goods via the country;
d- Determine next step for the transaction, to inspection and examination or permission of transit
(outward/ inward) after affixing Customs seals:
1- Transfer to inspection and examination for:
a- Ensure there are no materials restricted or prohibited from transit via the country;
b- Transfer to competent controlling authorities for permitting declarations of goods under restriction
and prohibition rules;
c- Check rings, ropes, Customs seals and truck specifications
d- Movement of goods that cannot be sealed under oversight of Customs.
e- If any violations are detected in the declaration, the transaction will be returned to the Clearance
Section for fulfilling procedures.
2- Permitting transit (inbound / outbound):
a- Payment of deposit (for inbound transit declaration equivalent to customs duties).
b- Sealing the (road) shipment.
c- Checking certificate (inbound).
d- Printing out the Transit Declaration.
e- Handing the Transit declaration to the applicant.
f- Overseeing movement of goods out of the post for checking Customs seal numbers, destination,
ring security, truck specifications.
g- Redeposit of Customs declaration (inbound / outbound).
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Customs Declaration: (Statistics / Clearing)
Uses:Movement of goods among GCC countries
Documents Required: Delivery Order (in case of sea or air cargo)
Bill of Lading (in case of sea or air cargo)
Manifest (in case of land transport)
Original Invoice
Packing List
Original Certificate of Origin
* Statistical form
* Vehicle travel certificate (if the consignment is vehicles)
Customs Procedure Steps:Applicant (Clearing agent, concerned or authorized person) will receive the bill of lading from the 1.
transportation agent or service company.
Applicant will sort out required documents as per the order set forth in the section of “Documents 2.
Required”;
Applicant will go to the clearance section of the relevant Customs post for the purpose of issuing 3.
a Customer Code if one does not already exist.
If the Applicant is not authorized to have access to the Dhabi System, information will be entered into 4.
Dhabi System by the clearing agent or service companies operating in the post against service fees
A Job Number will be produced through the Dhabi System by the Data Processor based on Item (4) above;5.
The Applicant will present the transaction to the Clearance Section and advises the officer of his 6.
wish to transport the goods in whole or consolidated to a GCC country.
Clearance section officer will:7.
a- Verify all required documents are attached;
b- Verify that there is no local agent for the relevant goods in the case of goods entering the country
prior to being transported under a statistical declaration;
c- Verify the validity of information entered by Applicant (Exporter’s name, value and weight of goods,
No’s of bills of lading, classification, origin, No’s of packages, destination… etc.)
d- Attach necessary approvals for restricted or prohibited goods;
In the case of (full consignments), the steps below are to be followed:8.
a- Procedures stated in the declaration of import shall be applied until Customs duties have been paid.
b- Clearance officer shall print the Customs declaration, affix clearing stamp to it and deliver it to the customer.
c- The officer will record value of duties collected, receipt No, destination, Declaration of Import No
in the clearing stamp cells.
d- Goods shall be transported under the oversight of Customs in the case of air/ sea transport. In the
case of road transport, goods shall be sealed, with the number of seal and goods final destination
being recorded on the declaration.
In the case of partitioned consignments, steps set forth in Item (8) above shall be followed in 9.
addition to the following:
a. The Applicant receives the Customs declaration under which the whole consignment has been admitted.
b. The Applicant completes an original statistical form used for movement of goods between GCC countries.
c. The clearing stamp is affixed to the form, and the value of Customs duties collected against the portion
to be transported is recorded; such duties to be transferred to the country of final destination.
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Note (1):
If the Applicant wishes to bring the goods into the country for a while and then send the same
to another GCC country, he shall have to advise Customs of the same so as for them to verify
goods at re-export.
Note (2):
When goods cross a GCC-border Customs post, a Customs officer shall retain a copy of
the clearing declaration while the Applicant retains the original stamped declaration form
to present the same to the Customs post in the country of final destination as an official
document under which Customs duties are claimed.
Note (3):
Modes of transport for which fees were paid after 1.1.2003, a clearing form may be obtained
from the vehicle exporting country for a period of maximum two years from the date of
collecting Customs declaration duties thereof.
Customs Declaration: (Free Zones)
Uses: Delivering foreign goods into free zones and duty-free stores.
Taking foreign goods out of free zones and duty-free stores to other countries
Taking foreign goods to other free zones and duty-free stores inside the country.
Documents Required: Delivery Order
Bill of Lading
Manifest
Original Invoice
Packing List
Original Certificate of Origin
Customs Procedure Steps:Applicant shall apply to the Customs post director for obtaining approval of transporting goods to 1.
the Free Zone or duty free market.
Upon obtaining the approval, the applicant shall prepare a “Permission for Local Transportation” 2.
of goods to the free zone or duty free market.
The applicant shall submit a copy of the local transportation form to the clearance section in the 3.
Customs post.
Goods shall be transported to the destined free zone or a duty free market against a cash, 4.
documentary or bank guarantee or under Customs escort.
The applicant has to redeposit the local transportation permission from Customs authority 5.
supervising the destined free zone or duty free market.
Procedures for overseeing goods entry into/ exit out of free zones and markets:
Foreign goods may be entered into free zones and duty free markets for whatever period and 1.
may be taken out of free zones and duty free markets abroad or to other free zones and duty free
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Part Two: Second: Inspection and Examination:
markets free of Custom duties under a Free Zone Declaration.
Upon request, free zone or duty free market management shall provide Customs with a schedule 2.
of inward and outward goods movement in the free zone or market.
Goods may be moved from free zones to other warehouses under guarantees and undertakings 3.
to be specified by Customs DG.
Goods subject to the provisions of the Customs zone shall be accompanied with a free-zone 4.
form issued by the Customs office, stating all required details.
Goods entered from free zones and duty free markets for the purpose of consumption in the local 5.
market shall be treated as foreign goods.
Free zone and duty free market managements shall be responsible for all violations committed 6.
by staff members thereof and for illegal escape of goods. All regulations and instructions related
to security, public safety and to combating smuggling and fraud shall remain in effect in such
zones.
If smuggling activities are suspected, Customs may conduct inspection in free zones and duty 7.
free markets for the purpose of:
a. Checking documents
b. Examining goods
c. Seizing goods not admitted for entry or smuggled.
Goods that may not be admitted into free zones and markets:Flammable goods, excluding the fuels necessary for the operation allowed by the authority supervising 1.
free zones and duty-free stores under the conditions prescribed by the competent authority.
Radioactive materials2.
Arms, ammunition and explosives, of any kind, except those licensed by the competent authorities.3.
Goods infringing the laws relating to commercial and industrial property rights and copyright 4.
protection in respect of which resolutions have been issued by the competent authorities.
All kinds of narcotic drugs and derivatives thereof.5.
Goods originated in an economically boycotted country.6.
Goods prohibited from entering the country; a list of such goods shall be made by each State.7.
8.
Second: Inspection and Examination:
Terms and Conditions:In general, goods shall be inspected and examined for verifying:1.
a- Security of ropes, rings and Customs seals in cases of transit under bond.
b- Serial numbers, addresses and package markings.
c- Origin of goods
d- Items
e- Quantities
f- Weights
g- Numbers
h- Sizes
i- Compliance with restriction and prohibition requirements.
j- Value
k- Classification
Goods shall be inspected or examined only after lodging the Customs declaration into Dhabi 2.
System and generating a Job Number.
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Examination shall take place at the Customs office; however in certain cases such examination 3.
may be conducted outside the Customs office according to the terms and conditions
Transferring the goods to the place of examination shall be at the expense and responsibility of 4.
the owner of the goods.
Goods placed in the Customs warehouses may not be moved to the place of examination without 5.
approval of the Customs.
Customs officer shall ensure individuals carrying the goods and presenting them for examination 6.
are approved by the Customs.
Access to the warehouses or the places allocated for examination may not be authorized to any 7.
person without approval of the Customs.
Examination shall be conducted only in the presence of the owner of the goods or his 8.
representative.
If the Customs officer suspects the presence of prohibited or restricted goods or goods in 9.
contradiction with the contents of documents submitted along with the Customs transaction,
Customs shall have the right to open the packages for inspection in the presence of the owner
of the goods or his representative.
Such opening of packages may be authorized in the absence of the owner of the goods or his 10.
representative, if he fails to attend the inspection at the specified time notified to him.
When necessary, the Customs may inspect the goods before notifying the owner of the goods or 11.
his representative. Such inspection may be conducted by a committee formed for this purpose by
a decision of the Customs Post Director and a report of the findings of inspection shall be made.
Customs may have the goods analyzed by specialized agencies to verify the kind and 12.
specifications of the goods or their conformity to the regulations and laws
The Director General may order that the goods, proved through inspection or analysis to be 13.
harmful or not conforming to the approved specifications, be destroyed at the expense and in
presence of their owners or their representatives. When necessary, such goods shall be re-
exported to the source country in which case a report of the same shall be made.
The Director General may release goods for purposes of analysis against an appropriate 14.
undertaking ensuring that they are not to be disposed of until the analysis result has come out.
Should physical inspection result in a difference (discrepancy) between the goods and what is 15.
stated in the Customs declaration submitted to the Customs officer, the following is to be taken:
a- Customs duties shall be collected on the basis of this finding.
b- Customs fines shall be collected as per fine levying rules of the GCC Common Customs Law and
as per the case in point.
Customs Procedure Steps:After completing registration process and generating the Job Number, the clearance officer shall 1.
refer the transaction to the inspection section.
The Applicant shall refer to the service company to move the goods to the inspection area.2.
After the goods have been taken out from the warehouse to the inspection area, the concerned 3.
person shall refer to the inspector at the inspection section .
The inspector shall view documents attached to the transaction.4.
In the presence of the owner of the goods or his representative, the inspector shall oversee the 5.
opening of the transaction contents.
The inspector shall verify the goods against documents submitted along with the Customs 6.
transaction, subject to above-mentioned conditions and terms of inspection and examination.
The inspector shall complete the electronic examination form on the Dhabi System and note 7.
down his remarks, and then return the transaction to the clearance section for completing the
procedures.
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Part Two: Third: Classification & Customs Tariff:
Third: Classification & Customs Tariff:
Definitions and other provisions:
The Tariff or Harmonized System: (Harmonized System)
Harmonized System:
Harmonized System (HS) is an internationally standardized system for classifying traded products
developed and maintained by World Customs Organization. The HS is organized according to
scientific and technical principles, containing primary and secondary clauses distributed across
sections and chapters governed by general provisions and notes. It is an international communication
nomenclature giving each commodity a specific code, called a harmonized system code.
Customs Tariff:
It is the tables containing names of goods and categories of Customs duties levied thereon, with
notes on types and items of goods.
Note:
Goods not mentioned in the Customs tariff (Harmonized System) and the explanatory notes
are to be classified according to the classification decisions approved by the World Customs
Organization Competent Committee. Goods that fall under national subheadings in the
Customs tariff are to be classified within the context of the Unified Customs Tariff of the GCC
member States.
Harmonized System Objectives:
I: Trade Statistics:
Statistics marks one of the key objectives of the HS. Accurate statistical reports have several benefits,
such as providing a reference for feasibility studies of any manufacturing or production project. In
addition, they are highly significant for examining dumping cases encounter certain local industries.
II: Facilitating Trade Negotiations among Countries:
As an international communication language, the HS ensures specific identification of items
for negotiation among countries for the purpose of signing any bilateral, regional or international
agreement, and prevents discrepancies that might occur in terms of agreed items of goods.
III: Facilitating Customs Procedures:
Compared with other classification systems, the HS is remarkable for meeting Customs requirements
due to its accuracy and clarity in terms of analyzing goods and ensuring their conformity to standardized
specifications and other procedural regulations related to release of goods, application of exemptions
or collection of Customs duties on goods.
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IV: Using HS for Cargo and Postal Tariffs:
The HS nomenclature of goods can be used for the purpose of cargo and postal tariffs so that the HS
tables can be applied for specifying cost of transporting postal parcels of each item both within the
country and abroad.
V: Simplifying Trade Documents and Exchange of Information:
The HS aims at simplifying trade documents and information exchange, especially upon providing
sale or purchase offers between exporters and importers irrespective of languages and concepts of
different peoples and nations.
VI: Using HS for Production Statistics:
A country’s competent authorities can use the HS codes for reckoning production volumes and
names, ingredients, preparation and use of goods produced, thus providing a positive environment
for economic and investment studies.
HS Structure:The Harmonized System contains 21 sections, 97 chapters (some chapters are subdivided
into sub-chapters), 2500 main headings divided into 6600 sub-headings (as per 2007
amendments).
Classification Structure:
Sections (21 sections)
Chapters (97 chapters)
Main Headings (2500 heading)
Sub-Headings (6600 sub-heading)
Order of goods in the HS:
Raw materials, ore substances, transformative manufacturing, precise products.
Quarter 1: Animal and Plant kindom’s products
Quarter 2: Natural and Mineral resources
Quarter 3: Transformative products of animal, plant and natural/mineral origin
Quarter 4: Precise products.
HS Codes:
HS Code consists of eight digits as follows:
1st & 2nd digits indicate Chapter Number
3rd & 4th digits indicate main tariff heading
5th digit indicates sub-heading (level one) (-)
6th digit indicates sub-heading (level two) (- -)
7th digit indicates sub-heading (level three) (- - -)
8th digit indicates sub-heading (level four) (- - - -)
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Part Two: Fourth: Valuation of Goods for Customs Purposes:
Finding out Correct Classification:
First:
The following must be checked:
What are the goods?1.
What substance are they made of?2.
Area or purpose of use?3.
In what form have they been imported?4.
Can they be classified into various codes?5.
Second:
Refer to the index of the HS and choose the relevant section.1.
Identify the relevant chapter number.2.
Review relevant notes:3.
a- section notes
b- chapter notes
c- sub-heading notes.
Fourth: Valuation of Goods for Customs Purposes:
Requirements for Acceptance of Value as a Distinguishing Element of Goods:
For the purpose of registering a Customs declaration, it is essential to declare the value of goods in
the space dedicated for this. In order to consider such value a distinguishing element of goods, the
following must be met:
The detail original invoice under which the goods have been purchased shall be attached. 1.
The director of the Customs post or his representative may allow finalization of the clearance
procedures without presentation of the authenticated original invoices and the required
documents against an undertaking to produce them within a period not to exceed 90 days from
the date of undertaking.
The value of the goods shall be proved by producing all documents according to the provisions 2.
and rules of the Regulations.
The Customs may require all documents, contracts, correspondence and other relevant 3.
documents without having to accept all that is stated therein or in the invoices themselves.
The Customs Administration may request Arabic translation of the invoices as well as the other 4.
documents in accordance with the Customs Tariff.
Bases of Customs Valuation Determination:
The first base in determining the value for Customs purposes is the imported goods transaction 1.
value as per the Executive Regulations of the GCC Common Customs Law.
If it becomes impossible to determine the Customs value according to the first base then the 2.
determination thereof shall be by the consecutive application of the following a alternative methods:
a- The transaction value for identical goods
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b- The transactions value for similar goods
c- The inferential value (the deductive method)
d- Computed Value
e- The fall back method
When the determination of the Customs value for the imported goods becomes impossible 3.
according to the methods mentioned in the previous bases then the value shall be determined
by using logical means consisting of the general principles and provisions of the WTO value
Agreement by using again the previous bases but with more flexibility in application.
The importer shall have the right to request the reversal of the application of the fourth basis (the 4.
deductive value) and the fifth basis (the computed value).
Imported goods may not be valued on the basis of the following:5.
a- The selling price in the GCC States of goods produced in the GCC States;
b- higher value of alternative values.
c- The selling price of the goods in the local market of the country of exportation;
d- Minimum, arbitrary or fictitious values;
e- Production costs different from the computed value defined in (d) method in the previous list.
f- The price of goods for export to a country other than the GCC States;
g- Random or Fictitions Values.
h- Minimum Customs value.
Goods value shall be assessed in UAE Dhs for Customs purposes on CIF basis (Cost, Insurance, 6.
Frieght).
Procedure to Assess Customs Value:
Clearance Section sends the declaration and attached documents to the valuation Section.1.
The applicant shall refer to the service company to bring the goods to the examination area.2.
After that, the applicant goes to the value assessor.3.
The value assessor shall examine documents submitted along with the declaration.4.
The value assessor shall oversee the opening of parcels in the presence of the goods owner or 5.
representative thereof.
The value assessor shall check actual goods against documents submitted with the transaction.6.
If the actual goods match the said documents, the assessor shall fill in the electronic examination 7.
form on the Dhabi System and record his observations, and then refer the transaction to the
Clearance Section.
If the goods are inconsistent with the documents, the value assessor shall determine the Customs 8.
value of goods based on Customs valuation methods mentioned above.
All expenses up to the arrival of goods to the Customs office shall be added, subject to 9.
INCOTERMS and the provisions of the Executive Regulations of the GCC law.
Procedure to follow when disagreeing on Customs value:
If the Applicant does not accept the value given by the 1. Value assessor, he goes to the
Assessment Department Executive. If this Executive validated the assessor’s evaluation, and
the Applicant does not accept the same, the issue is referred to the Customs Post Director.
A committee is formed by the Customs Post Director, including the 2. value assessor in its
membership, to consider the applicant’s challenge (appeal).
If the Applicant is not satisfied with the said committee’s decision, he may, within 15 days 3.
from the date of being notified of the said decision, appeal to the Committee for Settlement of
Disputed Value to be formed by the Customs Administration DG.
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Part Two: Fifth: Origin - Sixth: Prohibited & Restricted Goods:
Having been made in majority voting, the decision of the Committee for Settlement of Disputed 4.
Value shall be effective after being approved by the DG.
The Customs Post Director may allow the release of the goods in dispute, after collecting a 5.
deposit in an amount equivalent to the sum of the Customs duties determined.
Samples of the goods may be temporarily retained by Customs for reference when necessary 6.
for Customs valuation.
Fifth: Origin:
Definition of origin as per the Common GCC Customs Law:
Origin is the country where the goods had been produced whether this goods were natural
resources, vegetable products, animal products or industrial products.
Rules of Origin:
WTO agreements define rules of origin as:
- The laws, by-laws and administrative decision of general application among member states of
WTO used to determine the country of origin of the goods.
Sixth: Prohibited & Restricted Goods:
Definition of Prohibition & Restriction:
Prohibited goods:
Any goods the import or export of which is prohibited by the U.A.E under the provisions of the GCC
Common Customs Law or any other laws.
Restricted goods:
Those goods, the import or export of which is restricted under the provisions of the GCC Common
Customs Law or any other law.
As, such goods require a prior permission from the competent authorities before importation
thereof, the applicant shall have to apply to such competent governmental authorities to obtain
the necessary permissions for goods to be imported. He may also refer to the lists of prohibited &
restricted goods under Appendix No (e).
General Provisions:A Customs declaration shall be submitted on any imported or exported goods. The goods 1.
shall be presented to the Customs authorities at the nearest Customs Post.
Marine means of transport entering the country, must anchor in ports designated for such 2.
purpose, excluding the circumstances arising out of sea emergency.
Vessels, of loading capacity less than two hundred marine tons loaded with prohibited or 3.
restricted goods or goods subject to high rates of duty, may not enter or pass within the
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marine Customs zone, except in circumstances arising from sea emergency or force majeure,
excluding goods transported within the local seaport of the country whose customs procedures
have been finalized.
Aircraft departing or arriving in the country may not take off or land except at the airports 4.
where the Customs stations exist unless in cases of force majeure.
Land means of transport must enter or leave the country only through the Customs posts.5.
The Customs adminitration may prohibit admission, transit or exit of the prohibited and 6.
the contravening goods, if such goods do not have an approval issued by the competent
authorities.
Chapter Three:
Customs duties and service fees.
Discounts.
Exemptions.
Deposits and Promissory Notes.
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Part Three: Customs Duties: / Service Fees: / Discounts:
Customs Duties:
The amounts levied on goods according to the provisions of the GCC Common Customs Law, as
follows:
a- 5% on all foreign goods imported from abroad, except categories included in the list of
exemptions.
b- 100% on tabacco and derivatives thereof, taking minimum collection limit as per schedule under
Appendix (E).
c- 50% on wines and alcoholic drinks.
Notes: Cutoms duties shall be calculated based on Customs value of goods (CIF), after
adding insurance, freight and any other expenses to the value of goods up to their arrival to
the port of destination.
Service Fees:
Amounts collected by Customs as per by-laws and regulations against services stated in Appendix (p).
Discounts:
Acceptable:
Export Discount1.
Trade Discount2.
Quantity Discount3.
Seasonal Discount4.
End of Line Discount5.
Cash Discount6.
Letter of Credit Discount (L/C Discount)7.
Unacceptable:
Special Discount1.
Ambiguous Discount2.
Related Discount3.
Reparation Discount or Compensate Discount.4.
Procedures undertaken:
When the discounts mentioned above are requested, the officer must observe the valuation bases
stated in the Executive Regulations, taking the following into consideration:
Adding the value of unacceptable discounts mentioned above to the total value of consignment.
Adding the difference in acceptable discounts mentioned above to the total value of consignment
as per established proportions.
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Part Three: Exemptions:
Exemptions:
Exempted Goods:
The following shall be exempted from customs duties:
Goods agreed to be exempted in the schedule of Common Customs Tariff of GCC.1.
Imports for Diplomatic and Consular Corps and Internatonal Organisations, heads and members 2.
of Diplomatic Corps and Consuls accredited to U.A.E.
Imports of the Armed Forces and Internal Security Forces of all Sectors.3.
Personal effects and used houseware belonging to nationals residing abroad or to foreigners 4.
when coming for the first time to reside in the UAE.
Personal effects and gifts brought in by passengers provided that the value of which is no more 5.
than three tousands AED (3000).
Charity societies needs.6.
GCC products.7.
Industrial Production requirements.8.
Returned Goods:
These shall be exempted from Customs duties as follows:
Returned goods of national origin that were previously exported.
Returned foreign goods that are proved to have been previously re-exported outside the state, if
returned within one year from the date of re-exportation.
Note: For goods that have been temporarily re-exported for completion or repair, the
amount equivalent to the addition resulting from such finishing or repair shall be subject to
the Customs duties, subject to the evidence of such re-exportation.
Procedure:
The same procedures for import declarations shall be followed.
For the purpose of exemption, the Customs officer shall verify conditions and rules to be observed as
per each case of importation and in line with provisions stated opposite herein.
The Customs officer shall check:
a- Correct classification of goods and origin thereof.
b- Letter from the competent exempting authority, including an explicit request of exemption.
The exempted party shall not dispose of goods whether in movement, destruction, lending or sale
thereof without prior approval from Customs.
In the case of returned goods, the following shall be checked:
a- Origin of goods
b- Duration of stay abroad.
c- Costs of repair in the event of repair.
d- Customs value of added parts or materials.
e- Evidence of goods repair under warranty.
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Part Three: Deposit:
Deposits:
General Provision:
Deposit:
A cash, banking or documentary guarantee for the purpose of releasing goods prior to payment of
Customs duties thereon or until original documents are submitted.
A deposit shall be used in the following cases:
a- To guarantee Customs duties due on duties-suspended goods which are admitted into, on transit
through, or transported within the State to free zones or bonded warehouses.
b- To ensure original invoices will be submitted.
Procedure:
A - For guaranteeing Customs duties:
The following shall be exempted from Customs duties:
Preparing duties-suspended customs declaration as per clearance steps stated above.1.
The Customs officer shall collect the deposit in an amount equivalent to the value of Customs 2.
duties due on the goods.
Releasing the goods from the Customs Post.3.
Transferring the deposit amount to the General Administration of Customs to be maintained until 4.
the goods are discharged.
After the goods are taken out of the UAE or admitted into a free zone or a bonded warehouse, the 5.
applicant shall provide the General Administration of Customs with a copy of goods discharge
from the relevent Customs Post.
The Deposits Section in GAC shall check the documents against the approved discharge for exit 6.
of goods or entry thereof into free zones or bonded warehouse.
If they are consistent, the Deposits Section shall transfer the deposit amount to the importer’s account.7.
If they are inconsistent, Customs duties shall be collected for the disposed portion of the goods.8.
If any violation is identified, the deposit amount shall be confiscated, or appropriate penalties 9.
shall be imposed in accordance with the type of the violation.
B - For guaranteeing the submission of original documents (invoice and certificate of origin):
The applicant shall present the transaction to the Customs Officer as per clearance steps stated earlier.1.
The Customs Officer shall verify both original invoice and certificate of origin are attached thereto.2.
If they are not submitted, the Customs Officer shall collect a deposit amount on the basis of 1% 3.
of Customs value of goods for invoice and 1% for the certificate of origin.
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The goods are released from the Customs Post.4.
The deposit amount shall be transferred to the General Administration of Customs to be retained 5.
until original documents are submitted.
Upon presenting the original docments, the applicant shall, within the grace period provided, 6.
apply to the deposits section to recover the deposit amounts.
The Deposits Section shall check the validity of documents provided. If they are valid, the deposit 7.
amount shall be transferred to the importer’s account offer deducting 50 AED per deposit.
In the case of transit, the goods must be taken out of the country within three days from the
date of the customs declaration.
Chapter Four:
Commercial Agencies.
Smuggling and Customs Violations.
Customs Fines.
Trade anti-fraud.
Preparation of Seizure Reports.
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Part Four: Commercial Agencies:
Commercial Agencies:
Definition:
Commercial Agency:
An activity undertaken by a producer or manufacturer (principal) in agreement with another party
(local agent) so as for the agent to represent the principal in distributing, selling, offering, exhibiting
or presenting a commodity or service within the State in return for commission.
General Provisions:
under the provisions of Law No. 18 of 1981 Organizing Commercial Agencies as amended, 1.
the Ministry of Economy shall notify the Departments of Municipalities, Customs, Federation
of Chambers of Commerce and Industry and Chambers of Commerce and Industry in the
State of the Agent’s names written down in the Commercial Agencies Register and of whatever
alterations, modifications or cancellations that may occur vis-a-vis registration within a period of
thirty days from the date of such registration modification or cancellation.
Commercial agency regulations shall apply to goods imported both for local consumption and 2.
temporary admission.
Ministries, governmental bodies, private concession companies and semi-govenmental 3.
institutions may import goods subject to an exclusive commercial agency through ways other
than the local agent under the conditions below:
a- Importation must be to the benefit, and for the exclusive use, of the relevant body.
b- In the case of indirect importation, a no-objection letter from the agent or a declaration from the
exempt bodies mention above must be submitted.
c- Food stuffs, other than saffron, shall be excluded from the provisions of the Commercial Agencies Law.
Customs Procedures:
After receiving the Customs declaration from the applicant, the Customs Clearance Officer in 1.
the relevant Customs Post shall look up the name of the producer or manufacturer or the brand
name or trademark in the documents attached to identify the local agent of the imported goods.
If the name of the producer or manufacturer or the brand name or trademark cannot be identified 2.
in the documents attached to the Customs transaction, the declaration shall be referred for
inspection and examination.
Upon identification of the name of the producer or manufacturer or the brand name or trademark, 3.
the clearance officer shall enter data into the Dhabi System to search for the local agent, if any,
through the List of Commercial Agents approved by the Ministry of Economy.
If there is a local agent for the imported goods, the admission of the imported shipment shall be 4.
suspended by Customs even if the country of origin, name of producer or name of manufacturer
is different, until a no-objection letter is obtained from the local agent.
The applicant shall obtain a no-objection letter from the approved local agent, stating the details 5.
of the goods.
The Customs Officer shall release goods and write down the number of the no-objection letter in 6.
the space dedicated for notes on the customs declaration.
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Part Four: Smuggling and Customs Violations:
Note:
If the Ministry of Economy’s List of Agents sates that the agent’s area of activity covers all
UAE Emirates or only the Emirate of Abu Dhabi, clearance of goods shall be suspended until
a no-objection letter is obtained from the local agent. However, if the agency turns out to be
confined to Emirates other than Abu Dhabi, goods shall be released without submission of a
letter from the local agent.
Smuggling and Customs Violations:
Definition:
Smuggling means entry or exit, or attempted entry or exit, of goods into or out of the country in a
manner violating the legislations applicable without paying Customs duties in part or in whole, or in
contradiction with the provisions of restriction or prohibition under the GCC Common Customs Law
and other laws and regulations.
There are several cases subject to the provisions of smuggling, stated in Article 143 of the GCC Common Customs Law, namely:
Not proceeding with the goods to the first port of entry (Customs Office).1.
Not following the routes specified for getting the goods into or out of the country.2.
Unloading or loading the ships contrary to the regulations applicable at the Customs Office or 3.
unloading or loading the ships beyond the marine Customs zone.
Illegal unloading or loading of aircraft cargo outside official airports or dropping goods during 4.
flight, subject to the provisions of Article (40) of this Law.
Not declaring at Customs Office the inbound or outbound goods without a manifest including the 5.
goods accompanied by passengers, which have a commercial character.
When the goods go beyond the Customs Office at entry or exit without being declared.6.
Discovering goods, not declared to a Customs Office, concealed in places or cavities not usually 7.
designed for containing such goods.
Increase, shortage or alteration in the number of the packages or the contents thereof in a 8.
situation suspending the duties provided for in Chapter VII of this Law discovered after the goods
have left the Customs Office. This provision applies to the goods that have illegally transited the
country or without finalization of their Customs procedures in which case the carrier shall be held
responsible.
Failure to produce the evidences prescribed by the Administration to justify suspensions of the 9.
Customs taxes “duties” stated in Section VII herein.
Taking the goods out of the free zones and duty-free shops, Customs warehouses, stores or 10.
Customs zones without finalization of their Customs procedures.
Lodging false, fraudulent or fabricated documents or lists or affixing false marks intended to evade the 11.
Customs taxes “duties” in whole or in part, or to avoid the provisions of prohibition and restriction.
Transporting or acquisition of prohibited or restricted goods without submitting evidences 12.
supporting their legal importation.
Transporting or acquisition of goods subject to Customs authority within the Customs zone 13.
without legal douments.
Not re-importation of the goods prohibited from exportation that were temporarily exported for 14.
any purpose whatsoever.
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Part Four: Smuggling and Customs Violations: / Customs Fines:
Smuggling shall be penalized as follows:
If the smuggled goods are subject to high Customs taxes “duties”, the penalty shall be a fine 1.
not less than double the payable Customs taxes “duties” and not more than double the value of
the goods and imprisonment for not less than one month but not to exceed one year or either
of them.
As for the goods, the penalty shall be a fine not less than double the payable Customs taxes 2.
“duties” and not more than the value of the goods and imprisonment for not less than one month
but not to exceed one year or either of them.
If smuggled goods are exempted from Customs taxes “duties”, the penalty shall be a fine of not 3.
less than ten percent of the value of the goods and not more than their value and imprisonment
for not less one month but not to exceed one year or either of them.
If smuggled goods are prohibited ones, the penalty shall be a fine not less than the value of the 4.
goods, but not more than three times the value and an imprisonment for not less than six months,
but not to exceed three years or either of them.
Confiscation of the smuggled goods or imposing a fine equivalent to the value thereof when the 5.
goods are not seized.
Confiscation of the means of transportation and the tools and materials used in smuggling, 6.
excluding public means of transportation such as ships, aircraft, trains and public vehicles,
unless they are intended or hired for smuggling purposes, or imposing a fine equivalent to their
value when goods are not seized.
The penalty may be doubled if the offence is repeated.7.
However, the following violations shall be penalized with financial fines:
Importation or exportation violations.1.
Customs declaration violations.2.
Goods in transit violations.3.
Warehouses violations.4.
Violations of areas regulated by Customs.5.
Temporary admission violations.6.
Re-exportation violations.7.
Any other Customs violations.8.
Customs Fines:
Customs fines shall be imposed as follows:
A fine exceeding twice the amount of the Customs taxes “duties” and not less than thair equivalent amount on the following offences:
The Customs declaration (exportation, re-exportation) that could lead to benefiting from drawback or 1.
finalization of the temporary admission procedure for temporarily admitted goods without a legal ground.
The unjustified increase/decrease of the goods compared to that stated in the manifest.2.
The use of the materials subject to exemption or to reduced Customs tariff for purposes other 3.
than those for which they have been imported or replacing, selling or disposing them without the
approval of the Customs administration and the payment of the Customs taxes “duties” imposed
under Articles 99, 100 and 104 of the Customs Common Law and the provisions of theses Rules.
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Disposing the goods on which the Customs taxes “duties” have been suspended for purposes 4.
other than those for which they have been imported or replacing them without the approval of the
Customs Administration and the payment of the customs taxes “duties”.
Redemption of or the attempt to redeem the Customs taxes “duties” without a legal ground5.
Article (30):
A fine not less than five hundred UAE dirhams (AED 500) and not exceeding five thousands
dirhams (AED 5000) or its equivalent in the other currencies of the GCC Member states on the
following offeces:
Customs declarations that may lead to evading any condition or restriction relating to import or export.1.
Customs declations in respect to value, type, weight, measurement or origin that may lead to 2.
the loss of the Customs taxes “duties” through mis-declaration according to the provisions of the
Article (47) of the Law.
Alteration of the routes specified in the transit declaration without the consent of the Administration 3.
according to the provisions of Article (71) of the Law.
Non-presentation of the manifest of the goods or the availability of more than one manifest for 4.
the goods according to provisions of Articles 30/ (a), 36 (a) and (38) of the Law.
Submission of the required certificates for the discharge and settlement of the transit, temporary 5.
admission or re-export declarations in contravention to the conditions prescribed by the director
general under the provisions of Article (68) of the Law.
Contravention of the rules and conditions prescribed by the director general for depositing the 6.
goods at the warehouses according to the provisions of Articles (74, 75) of the Law.
Anchorage of vessels, landing of aircrafts or stopping of other means of transport at places other 7.
than those prescribed by the Administration according to the provisions of Articles (20, 21, 22,
37) of the regulation “law”.
Departure of vessels, aircraft and other means of transport from the ports or the Customs 8.
boundary without authorization by the Customs Administration according to the provisions of
Article (41) of the Law.
Tansfer of goods from one means of transport to another without the consent of the Administration 9.
according to the provisions of Articles (32, 45) of the Law.
Unloading of goods from vessels and other means of transport or withdrawing the goods without 10.
authorization from the customs Administration or in the absence of the Customs Officers or outside
the office hours prescribed according to provisions of Articles (32, 40, 45) of the regulation “Law”.
Impeding the Customs Officers from carrying out their duties and exercising their right of 11.
inspection, auditing and reviewing according to the provisions of Section XIII of the Law. This
fine shall be imposed on every individual involved in the offence.
Not keeping records, documents and the like for the period prescribed in Articles (115, 127) of the Law.12.
Breaking the sealing or removing the Customs seals from goods.13.
Article (31):
A fine not less than five hundred UAE dirhams (AED 500) and not ecxeeding one thousand
dirhams (AED 1000) or its equivalent in the other currencies of the GCC Member Sates on the
following offences:
Non-submission of the manifest or the other documents at importation or exportation as well as 1.
delaying the submission of the manifest or alternative documents beyond the prescribed time
according to the provisions of Articles (30, 36, 39 and 4) of the Law.
Not having the manifest endorsed by the customs authorities at the port of shipping in the cases 2.
so requiring according to the provisions of Article (31) of the Law.
Declaring several sealed packages combined in any way in the manifest or the like documents as 3.
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Part Four: Customs Fines: / Combating Cemmerial Fraud:
being a single package according to the provisions of Article (44) of the Regulation (Law) subject
to the instructions given by the director general in respect of the containers, pallets and trailers.
Neglecting to mention some necessary information in the manifest or the like documents.4.
The postal import of closed parcels or boxes not bearing the approved labels which is contrary 5.
to the provisions of the Arab and international postal agreements and the national legislations
according to the provisions of Article (43) of the Law.
Any other contravention to the provisions of the ministerial resolutions and the instructions issued 6.
under the Law.
Article (32):
A fine amounting to two hundred UAE dirhams (AED 200) or its equivalent in the currencies of
the other GCC Member States for each day of delay provided that the fine shall not exceed half the
price of the goods; this applies to the offences of delaying the production of the transit goods or re-
exportation to the customs office through which the goods will leave or to the customs office to which
the goods are dispatched after expiry of the period prescribed in the customs declarations.
Article (33):
A fine amounting to two hundred UAE dirhams (AED 200) or its equivalent in the currencies of the
other GCC Member States for each day of delay of the public transport vehicles and taxis entering
the country provided that such fine shall not exceed ten thousand UAE dirhams (AED 10000) or its
equivalent in the currencies of the other GCC Member States.
Article (34):
A fine amounting to one thousand UAE dirhams (AED 1000) or its equivalent in the currencies
of the other GCC Member States for each week of delay or a fraction of the week provided that the
fine shall not exceed twenty percent (20%) of the value of the goods, for the offences of delaying
re-exportation of the temporarily admitted goods beyond the period prescribed in the customs
declarations. In respect of the tourist cars, these shall be subject to a fine of twenty UAE dirhams
(AED 20) or its equivalent in the currencies of the other GCC Member States for each day of delay
provided that the fine shall not exceed ten percent (10%) of the price of the tourist car after expiry of
the period prescribed in the temporary admission license.
Combating Commerial Fraud:
Definition:
Commercial Fraud:
Is an attempt to deceive, mislead or delude consumers in order to get them to purchase goods that
are of poor quality and specifications, but have been promoted in a manner contrary to their true
reality, claiming that they are high quality and specifications.
Manipulation of the following shall be subject to the commercial fraud provisions:
Type, quantity, size, volume, weight, capacity, caliber or other specifications of goods.1.
Entity or country where the goods have been manufactured or produced, or the date of 2.
manufacture or production.
Method of manufacture or production of goods.3.
Composition ingredients of goods.4.
Type, origin or source of goods.5.
Name or characterstics of the producer or manufature.6.
Presence of patents, trademarks or other industrial property rights, or any privileges, awards or 7.
commercial or industrial attributes.
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Customs Procedure:After examination or before release of goods, if they are suspected to be in violation of the 1.
prohibition and restriction regulations as follows:
a- Counterfeit goods.
b- Goods not conforming to specifications and measurements.
c- Goods in violation of intellectual property rights, patents or copyrights and associated rights.
d- Goods in violation of the CITES Agreement.
Clearance of goods shall be suspended, subject to the provisions of inspection procedures set 2.
forth in must indicate for the right page.
Samples of concerned goods shall be sent to the competent controlling authority (e.g. ADFCA, 3.
MEW, ESMA, MoH, ADM, ...) to give their opinion.
After obtaining the controlling authority report, the following actions shall be taken:4.
a- If the goods prove to be in violation, the goods shall be confiscated and/or destroyed, or shall be
returned to the destination of origin as stated in the procedures of inspection.
b- If the goods prove to be in conformity, suspension shall be removed and clearance procedures
shall be completed.
Preparation of the Seizures Report:
Seizure reports in Abu Dhabi Customs are prepared based on articles 129-132 of the GCC common
customs laws, summarized as follows:
When the offences / crime or smuggling is detected, a seizure report shall be promptly made by 1.
at least two Customs Officers and it may be made by one Customs Officer when necessary.
The seizure reports shall contain the following details:2.
a- The place, date and hour (in letters and figures) of report preparation.
b- Names of the Customs Officers who had detected the offence and those who have prepared the seizure
report, their signatures and the nature of their jobs.
c- Names of the offenders or those responsible for smuggling, their nationalities, characteristics, occupations
and detail addresses.
d- Seized goods, kinds and quantities thereof, their value and tariff heading according to the
harmonized system.
e- Detailed facts, statements of the offenders or the individuals responsible for smuggling and statements of
witnesses, if any.
f- An indication in the seizure report that it has been recited to the offenders or those involved in smuggling who
have approved it by signing it or refused to do so.
All the other useful documents and the presence or absence of the offenders or those involved in smuggling 3.
when making inventory of the goods.
Samples of the seized contraband shall be referred to the competent authorities for verification of prohibited/4.
restricted materials.
Identifying the authority to which contraband has been delivered and taking an acknowledgement of 5.
receipt
Identifying the security entity to which the smuggler(s) has been delivered and the hour and date of 6.
delivery
The seizure report prepared according to the articles 130 and 131 herein is a proof of the material
facts that have been seen by the Customs Officers who had prepared it, unless proved otherwise.
The formal deficiency in the seizure report does not cause it to be null and may not be returned to the
Customs Officers who have prepared it unless such deficiency is relating to material facts.
Chapter Five: Gold Card
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Part Seven: Customs Golden Card:
Customs Golden Card:
Abu Dhabi Customs’ main role is to facilitate the movement of trade in the Emirate in a responsible
manner without jeopardizing the security of society or the compliance with local, UAE and GCC laws
and regulation as well as international conventions.
Practical experience shows that certain companies are more legally-compliant in doing business
than others. Such companies are more capable of providing reliable information for collection of due
customs duties. A company with such a record has limited potential risk to our society. Therefore,
the aim of the golden card program is to encourage such companies and reward for their voluntary
compliance.
Therefore, the General Administrations of Customs provide the Golden Card service to reward the
companies that enjoy a sense of commitment and good management in Abu Dhabi through giving
them the privilege of fast, effective and highly efficient Customs clearance procedures. If a company
abides by the main principles of the agreement in this regard, Customs shall provide them with an
automatic pre-clearance service in accordance with the World Customs Organization Standards.
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Part Seven: Abu dhabi customs’ pre-clearance/ “golden card” program:
Abu Dhabi customs ’Pre-clearance’ ‘Golden Card’ Program:
What is the Customs Golden Card Service?
It is a system that enables importers and exporters to provide Customs clearance documents and
finalize Customs procedures prior to the arrival of goods under a pre-clearance system as a reward
by Customs to compliant companies.
Golden card advantages:
Possibility of pre-clearance of inbound or outbound shipments.
Possibility of obtaining paper copies of all clearance documents.
Possibility of maintaining transaction records and archiving the essential documents of the
company for five years.
Electronic payment of Customs duties and other fees.
Possibility of using credit account with Customs for a period of (90) days, renewable.
Online issuance of the numbers of consignment clearance. By using this number, you can
immediately clear your consignment from the Customs Post.
Most consignments belonging to such a company shall pass through Customs Operations with
only a small randomly-selected portion there of being inspected.
The Memorandum of Understanding – The Agreement:
For each business that gains accreditation, an MOU will be established between Customs and the
business Community. If the business Community uses the services of an external Customs agent
to lodge their import/export transaction they will need to nominate such Customs agents within the
MOU. It will be the responsibility of the Golden Card member to ensure that services providers such
as Customs agents are familiar with the contents of the MOU and also able to comply therewith.
Method of Participation in the Golden Card Services:
Policies and Procedures Section in Abu Dhabi administration selects top excellent and efficient
companies and accredit them as Gold Card holders, and will inform them of the same to interact.
Chapter Six: Agreement on Facilitation and
Development of Inter-Arab Trade
Vienna Convention on Diplomatic
Relations, 1961
Convention on Harmonized and
Simplified Customs Procedures (Kyoto
Convention)
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Part Six: Agreement to Facilitate and Develop Inter-Arab Trade:
Agreement to Facilitate and Develop Inter-Arab Trade:
Objectives:
Liberating trade Exchange among Arab Countries from various charges and restrictions imposed 1.
on it, in accordance with the following rules:
a- Full relief for some Arab goods and products traded between Member-States from varied charges
and restrictions imposed on non-national (non-Country) products.
b- Gradual reduction of Various Charges and restrictions imposed on some other traded Arab goods
and products.
c- Provision of gradual protection for Arab goods and products to face competition from similar or
alternative non-Arab goods.
d- Determination of the goods and products referred to in paragraphs (A, B and C) in the light of the
guidelines set forth in Article IV or determined by the Council
Harmonized matching between production of and trade in Arab goods, using various means, 2.
particularly provision of funding facilities required for their production.
Facilitating the funding of inter-Arab trade and settlement of payments resulting from such 3.
trade.
Granting special concessions to services associated with trade among party-states.4.
Adopting the principle of direct exchange in trade among party-states. 5.
Taking into account the development conditions of each of the party- states. 6.
Equitable sharing of the benefits and burdens resulting from the enforcement of the Agreement.7.
Goods exempted from Customs duties and other taxes of similar effect as well as from non-tariff import restrictions:
Agricultural and animal products, whether in their primary form or after changes are introduced 1.
to make them consumable.
Mineral and non-mineral ores, whether in their primary form or in a form suitable for 2.
processing.
Semi-finished goods included in lists approved by the Council if they enter in the production of 3.
industrial goods.
Goods produced by Arab joint ventures established within the framework of the League of Arab 4.
States or Arab organizations operating within its context.
Finished goods to be agreed upon in accordance with lists approved by the Council.5.
Customs Procedures:
The Applicant submits the transaction in line with the Customs declaration procedures.1.
The clearance officer shall send the goods for inspection and examination according to 2.
examination procedures.
Availability of evidence of origin shall be verified.3.
Certificate of origin shall be sufficient for goods of specific nature that makes it difficult to affix 4.
evidence of origin thereto.
Inspection officer shall complete the inspection form and return the transaction to the Clearance 5.
Department.
The officer shall check the attestations affixed to the certificate of origin based on the table shown 6.
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in the following page below (GCC states’ products shall be exempt, for which local invoices shall
be satisfactory).
Goods must be directly imported. In the event that goods have been moved from the markets of 7.
a signatory state to a party-state, the goods shall be subject to Customs duties from which such
goods have already been exempted.
Name of State Issuance Authority Attestation Authority
Hashemite Kingdom of JordanAmman Chamber of Industry, and
Federation of Chambers of CommerceMinistry of Industry & Commerce
United Arab Emirates Ministry of Economy & Commerce Ministry of Economy & Commerce
Republic of Tunisia Chamber of CommerceMinistry of Finance – General
Administration of Customs
Kingdom of Saudi Arabia Ministry of Commerce Ministry of Commerce
Republic of Sudan Sudan Chamber of CommerceMinistry of Commerce and
Cooperation
Syrian Arab RepublicChamber of Commerce, Industry and
AgricultureMinistry of Economy and Foreign
Trade
Iraqi RepublicIraqi Federation of Chambers of
Commerce and Federation of IndustriesMinistry of Commerce
State of Palestine Chamber of Commerce and Industry Ministry of Economy and Commerce
State of QatarQatar Chamber of Commerce and
IndustryMinistry of Finance, Economy and
Commerce
State of Kuwait
Division of Control on Exports, Department of International Relations – Foreign Trade Affairs Department of the
Ministry of Commerce and Industry
Division of Control on Exports, Department of International Relations – Foreign Trade Affairs Department
of the Ministry of Commerce and Industry
The Lebanese RepublicChamber of Commerce, Industry and
AgricultureMinistry of Industry or Ministry of
Agriculture, as per commodity type
Great Socialist People’s Libyan Arab Jamahiriya
Chambers of Commerce, Industry and Agriculture
Arab Republic of EgyptGeneral Authority of Control on Exports
& ImportsGeneral Authority of Control on
Exports & Imports
Kingdom of Morocco Administration of Customs and Indirect
TaxesAdministration of Customs and
Indirect Taxes
Republic of Yemen Chamber of Commerce and Industry Chamber of Commerce and Industry
People’s Democratic Republic of Algeria
Algerian Chamber of Commerce and Industry
Algerian Customs
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Part Six: Vienna Convention on Diplomatic Relations, 1961:
Vienna Convention on Diplomatic Relations, 1961:
Objectives:
This convention regulates the method of treating diplomats and diplomatic missions. It highlights
the objectives and principles of the UN Charter with respect to sovereign equality of states, the
maintenance of international peace and security, and the promotion of friendly relations among
nations. This convention underlines diplomatic intercourse and privileges.
Key Articles Related to Customs Activity:
For Diplomatic Relations:
Article (27):
The diplomatic bag shall not be opened or detained.1.
The packages constituting the diplomatic bag must bear visible external marks of their 2.
character and may contain only diplomatic documents or articles intended for official use
The diplomatic courier, who shall be provided with an official document indicating his status 3.
and the number of packages constituting the diplomatic bag, shall be protected by the
receiving State in the performance of his functions. He shall enjoy person inviolability and
shall not be liable to any form of arrest or detention.
Article (36):
The receiving State shall, in accordance with such laws and regulations as it may adopt, 1.
permit entry of and grant exemption from all customs duties, taxes, and related charges
other than charges for storage, cartage and similar services, on:
a- Articles for the official use of the mission;
b- Articles for the personal use of a diplomatic agent or members of his family forming part of his
household, including articles intended for his establishment.
c- The personal baggage of a diplomatic agent shall be exempt from inspection, unless there are
serious grounds for presuming that it contains articles not covered by the exemptions mentioned
in paragraph 1 of this article, or articles the import or export of which is prohibited by the law
or controlled by the quarantine regulations of the receiving State. Such inspection shall be
conducted only in the presence of the diplomatic agent or of his authorized representative.
Procedures:
When a diplomatic bag or parcel comes through various points of entry into the State, the 1.
steps below shall be followed:
a- Bags and parcels shall be passed through x-ray inspection devices.
b- Such bags and parcels may not be inspected manually.
c- If the concerned diplomat refuses to let his bags or parcels go through inspection devices, his
request shall be accepted and he shall be allowed to go back.
In case of strong suspicion of contrabands, the Customs Officer shall:2.
a- advise the shift executive official or contact the department official
b- Call the representative of the Ministry of Foreign Affairs, competent security authorities and
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the concerned embassy to which the bag or parcel belongs.
c- Inspection procedures may take place only in the presence of all the above-mentioned
parties.
d- Conduct inspection and treat the diplomat tactfully
e- Prepare a seizure report in the event of identifying contrabands.
Reciprocal treatment is a requirement for the implementation of this convention.3.
Embassies may import one or more bags per day, provided that their weight does not exceed 4.
20 kg. If the weight exceeds the said limit, the holder shall have to submit a letter from the
Ministry of Foreign Affairs in order to clear the same.
Parcels constituting a diplomatic bag must bear external visible marks indicating their status. 5.
Such parcels may contain only diplomatic documents or materials for official use.
Diplomatic bags shall be classified under HS Code (98020010).6.
A letter from the Ministry of Foreign Affairs must be submitted for the purpose of clearing 7.
parcels coming in the name of embassies or representatives thereof irrespective of their
weight.
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Part Six: Revised Kyoto Convention on Simplification and Harmonization of Customs Procedures:
Revised Kyoto Convention on Simplification and Harmonization of Customs Procedures:
Definition:
It is the international convention on simplification and harmonization of Customs procedures,
adopted by the WCO Council. The original convention version was finalized in Kyoto, Japan, in
1973. It came into force in September, 1974, and went under a long revision process until it was
amended in 1999. The amendments were comprised in the Amendment Protocol approved on
24th of June, 1999 untill the revised convention came into force on the 3rd of February 2006.
Objectives:
This Convention has been formulated for the purpose of helping contracting parties in:
Acheiving modern Customs administrations.
Realizing simplification and control procedures.
Application of Customs procedures and practices in a predictable, consistent and transparent
manner.
Developing international common Customs procedures.
Upon the application of this convention, the contracting parties will gain techniques to activate
international trade through:
developing international common Customs procedures.
Meeting the requirements of international trade and Customs administrations in simplification
of Customs procedures and practices.
Enabling Customs Administrations to respond to major developments in administrative
methods and techniques and in business management.
Reducing trade costs for both business and governmental sectors.
Key Benefits:
The implementation of programs aimed at continuously modernizing Customs procedures 1.
and practices and thus enhancing efficiency and effectiveness,
The application of Customs procedures and practices in a predictable, consistent and 2.
transparent manner,
The provision to interested parties of all the necessary information regarding Customs laws, 3.
regulations, administrative guidelines, procedures and practices,
The adoption of modern techniques such as risk management and audit-based controls, 4.
and the maximum practicable use of information technology,
Co-operation with other national authorities, other Customs administrations and the trading 5.
communities,
The implementation of relevant international standards, 6.
The provision to affected parties of easily accessible processes of administrative and judicial 7.
review.
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Chapter Seven: Declaration of Cash Funds Brought into the U.A.E
Postal Transport
Movement of National and Foreign Products
among GCC countries
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Part Seven: Declaration of Cash Funds Brought into the UAE:
Declaration of Cash Funds Brought into the UAE:
Definition:
Declaration: is verbal or written information to the Customs Officer of cash funds or checks 1.
held by the passenger or entity through completing the Declaration Form prepared by the
Central Bank for the purpose of declaring money amounts in excess of the ceiling permitted
for entry into the State.
As per the provisions of Article (6) of the Federal Law No (4) of 2002 on Criminalizing Money 2.
Laundering, the Central Bank has decided that the said ceiling shall be AED 40,000 (forty
thousand dirhams) or the equivalent thereof in other currencies, i.e., amounts exceeding the
said ceiling must be declared on the attached form (Annex No ).
General Provisions:
Brining large amounts of cash funds into the UAE is not prohibited. The actual purpose of
this procedure is to identify persons who bring in such amounts in order to make use of such
information in case any claims are reported that such money is acquired from illegal sources or
that the concerned person is involved in acts of money-laundering.
The said ceiling shall apply to persons aged 18 years and above. Cash amounts held by
persons of age not exceeding 18 years shall be added up to the ceiling permitted for their
guardian.
In case no declaration is made and cash amounts exceeding the said ceiling are detected, the
Customs Officer in charge should inquire about the reasons for not declaring. If the said officer
finds the reasons unconvincing, he should seize and transfer the amount to the Attorney General
to initiate legal proceedings against the concerned person.
Procedure:
Customs shall maintain Declaration Forms.1.
Upon arrival of passengers in the State, there are two alternatives for the procedure:2.
a- Requesting Form from Customs Officers for declaration:
1- The passenger shall complete the form
2- Customs Officer shall check information given against the passenger’s details based on his
passport.
3- Sending the Form to competent authorities in coordination with the Central Bank.
b- Detection of cash amounts carried by the passenger exceeding the permissible ceiling but
declared by him:
1- The Customs Officer shall inquire about reasons for non-declaration. If not convinced, the
amount shall be seized and sent to the Attorney General.
2- If the reasons for non-declaration are convincing, the form shall be completed by the passenger
and sent to the competent authorities.
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Part Seven: Customs Clearance Of Postal Parcels:
Companies and Organizations:
a- With respect to cash amounts and travelers’ cheques coming through shipment or postal
parcels, a declaration form shall be completed by the applicant irrespective of the cash amount
imported.
b- The Customs Officer shall follow the same procedure as with passengers.
Customs Clearance of Postal Parcels:
Introduction:
The procedures stated in cohere is the table have been prepared by the Post Steering Committee
in order to coordinate cooperation between Post departments and Customs administrations in
the GCC countries and simplify and harmonize procedures for activities of postal traffic and
express couriers among the GCC countries.
General Provisions:
1) Objectives:
Swift completion of Customs examination procedures for vehicles carrying postal
consignments
Simplification and facilitation of Customs clearance procedures for postal consignments
and parcels to be conducted at postal exchange offices of border points, in line with the GCC
Common Customs Law.
Standardized and harmonized examination, clearance and release procedures for postal
consignment contents incoming through land border ports.
2) Requirements:
Vehicles carrying postal consignments must be fit for affixing Customs seals thereto, and must
be easily distinguished to be given priority to pass through.
Placing postal items and parcels in special bags or containers securely sealed according to
the international standards for sealing and exchanging postal consignments.
Postal consignments must be provided with appropriate forms.
Making sure that postal consignments and parcels do not contain prohibited or restricted
articles.
Customs Procedures:Upon arrival of vehicles at a point of entry (Customs post), the post shall:1.
a- give priority to vehicles carrying postal consignments for examination and passing through.
b- Receive a copy of the Manifest.
c- Examine and inspect the method of transport (driver’s cabin… etc.)
d- Affix Customs seals to the vehicle.
e- Provide the driver with a Consignment Transfer Form, a copy of which is to be sent to the Post
Customs at the Exchange Office for completing Customs procedures at the recipient post Office.
74
Part Seven: Movement of National Products Across GCC Countries:
Upon arrival of the postal consignment at the Post Office, the Customs Officer, in the 2.
presence of the Post Officer, shall:
a- Receive the manifest and a copy of the Transfer Form,
b- Break Customs seals after checking intactness and valid numbers thereof,
c- Make sure the consignments are consistent with the manifest details.
d- Check the postal consignments or containers are securely sealed,
e- The consignment shall be opened in the presence of the Customs Officer and Post Officer,
f- Goods shall be examined immediately by the Customs Officer in the presence of the Post
Officer
g- Release post articles that are not subject to customs duties and are not restricted so as for the
Post Office to deliver the same to the addresses.
h- As for parcels subject to Customs duties, the value of such duties shall be determined, and
parcels shall be sent to the addresses at their nearest postal point after such duties have been
paid.
i- The postal administration shall collect such duties from the addresses and credit the same
to the account of Customs, or make a periodic settlement or take any other arrangement or
procedure as agreed for facilitating delivery of postal articles or parcels to the addresses at their
designated addresses and nearest postal point (at post offices where a Customs Officer is not
available).
Movement of National Products Across GCC Countries:
General Rules:
Goods sourced from local markets and of national origin shall be transported under a local
invoice and a Customs declaration for Customs and statistical purposes, as well as a certificate
of origin if it is impossible to affix the evidence of origin to goods irremovably.
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Mark of Origin on Packing Materials of National Products:
The movement of national products packing materials, which do not directly enter into local 1.
consumption and are circulated on markets (such as empty bottles) without bearing origin
mark, shall be permitted. Local invoices accompanying goods shall be sufficient, provided
that the mark of origin shall be affixed to the outer containers of such goods.
The movement of national products packing container materials bearing the name and brand 2.
of a GCC factory for other national products without writing origin of such containers shall be
allowed provided that such containers are directly imported in the name of the factory (firm)
which uses the same for packing its products, subject to submission of a declaration by the
importing factory.
Procedures:
Same procedures of the importation declaration shall be followed.1.
The collection department officer shall send goods to the inspection area.2.
The inspection officer shall examine goods to ensure the mark of origin is there.3.
The inspection officer shall fill in the inspection and examination form on the Dhabi 4.
System.
Goods shall be exempted if they satisfy the general rules.5.
Chapter Eight: (Appendices)
a- GCC Common Customs Declaration (Bill) Form
b- Certificate of Transit Goods Entry/ Exit
c- List of Prohibited & Restricted Goods
d- Arab League-adopted Certificate of Origin Form
e- Table of Minimum charge on tobacco and
products thereof
f- Cash Funds Declaration Form
g- Statistical Declaration (Set-off) Form
h- Industrial Exemption Form
i- Schedule of Services
j- INCOTERMS
78
Part Eight: Appendix A:
Appendix A:GCC Common Form of Customs Bill (Declaration)
Ωƒ°SôdG ‹ÉªLEG
Total Duty
á«∏ëŸG á∏ª©dÉH
CIF local ValueCurrency
Type
á∏ª©dG OGôj’G ´ƒf
RevenueType
Exemption of DutyWeightClassificationPackagesCustoms Restrictions
Total Duty
Handling
Storage
Exit Por
Date
Licence No.
Clearing AgentValue As Per
Inspection
Not to Release
Other Remarks
Examiner
Head of Examiners
Delevery Date
Reasons Result Other Charges
Payment Type
No.DateBank
Receipt NoDateBank
BeneficiarySourcesCodeGrossNetUnitQtyTypeQty
á«ÑæL’G á∏ª©dÉH ᪫≤dG
CIF ForeignValue
áYÉ°†ÑdG ∞°Uh
Description of Goodsáaô©àdG óæH
H.S. Code
22
1
5 10 17
18
19
20
21
11
12
13
14
15
16
7
8
9
2 3 4
23 28 33
34
37
3536
24
25
26
31
30
29
27
A
B
C
D
E
A
B
C
D
E
CÉ°ûæŸG OÉH
Origin D. Rate ºgQOºgQO
‘É°üdG ¿RƒdG Net Weight
ᣫ°SƒdG ácô°ûdG Intercessor Co
Qó°üŸG/OQƒà°ùŸG Consignee/Exporterº«∏°ùàdG ôeG ºbQ Delivery Order No
≥FÉ°ùdG/¿É£Ñ≤dG/á∏bÉædG Carrier/Captain/Driver
â°ùØ«fÉŸG/á°ü«dƒÑdG ºbQ Bill-AWB No/Manifest
á∏MôdG ºbQ Voyage/Flight No
á∏bÉædG º°SG Carrier's Name …QÉéàdG πé°ùdG ºbQ Commercial Reg No
¬«dG Qó°üŸG / Qó°üŸG Exporter / Export To
øë°ûdG AÉæ«e Port of Loading
≠jôØàdG AÉæ«e Discharge
ó°ü≤ŸG á¡L Destination
ºFÉ≤dG ¿RƒdG Gross Weight
¢SÉ«≤dG Measurement
Ohô£dG OóY No Of Packages
ΩÉbQ’Gh äÉeÓ©dG Marks & Numbers
¿É«ÑdG ïjQÉJ Bill Date ¿É«ÑdG ´ƒf Bill Type òØæŸG Port¿É«ÑdG ºbQ Bill Number
äGAÉØY’G
á«côª÷G Ωƒ°SôdG
ádhÉæŸG Ωƒ°SQá°üNôdG ºbQ
Ö°ùM ᪫≤dG
áæjÉ©ŸG
í°ùØj ’
áé«àædGÜÉÑ°S’G
iôNG äɶMÓe
¢ûàØŸG
áYƒªéŸG ¢ù«FQ
í°ùØdG ïjQÉJ
»côª÷G ¢ü∏îŸG
âjõfGÎdG
Ò°ùdG §N
™aódG á≤jôW
ºbQ
™aódG ∫É°üjG
ïjQÉf
∂æH
ïjQÉJïjQÉJ
êhôÿG ó«b
êhôÿG ∑ôªL
äÉ«°VQ’G
iôNG Ωƒ°SQ
Ωƒ°SôdG ‹ÉªLG
ÚeÉàdG »©£b
¿RƒdG∞æ°üdGOhô£dG
ó«Øà°ùŸGQó°üŸGõeôdGºFÉ≤dG‘É°üdGIóMh᫪µdG´ƒædG᫪µdGí°ùØdG ™Lôeá¡÷G
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Part Eight: Appendix B:
Appendix B:Transit Exit/Entry Certificate Form
∑Qɪ÷G ∫ƒNO / êhôN IOÉ¡°T
CUSTOMS EXIT / ENTRY CERTIFICATE
Country of Export Qó°üŸG ó∏ÑdG
Country of Import OQƒà°ùŸG ó∏ÑdG
Clearing Agents ¢ü«∏îàdG π«ch
Bill No ¿É«ÑdG ºbQ
Exporter Qó°üŸG
Importer OQƒà°ùŸG
ΩÉbQC’Gh äÉeÓ©dG
Marks & Nos.áYÉ°†ÑdG ±É°UhCG
Description of Goods
Tel. : 6730700Fax : 6731150P.O.Box : 255
6730700 :∞JÉg
6731150 :¢ùcÉa
255 :Ü .¢U
:ó¡```````©J
........................................... √ÉfOCG ™bƒŸG ÉfCG
áYÉ°†ÑdG ¢ü∏fl / ÖMÉ°U »àØ°üH
õcôe ¤EG á∏eÉc áYÉ°†ÑdG √òg ¢ü«∏îJ h Ëó≤àH ó¡©JCG
ó°ü≤ŸG ó∏H ∑ôªL õcôe hCG Ohó◊G ∑ôªL
............................................... IÎa ∫ÓN
Commitment:
I, under Signed.............................................................
in my Caoacity as owner / clearing agent, i commit
offering and clearing these good entirely to the
border Customs point or importing Customs
Country within..............................................................
....................................... ïjQÉàH ó°ü≤ŸG ó∏H ∑ôªL õcôe ¤EG ∫ƒNódG / êhôÿÉH ¬«dÉ©H ™FÉ°†ÑdG äógƒ°T
∑Qɪ÷G äɶMÓe
∑Qɪ÷G ºàNh ™«bƒJSignature & Stamp of Customs
Customs notes:
Signature:
Goods are checked on exit / entry to the importing Customs Country ...............................................................
ΩGôLƒ∏«µdÉH ¿RƒdG
Weight in Kgs
Gross Weight Net Weight
Ohô£dG OóY
No. of Pkgs.
‘É°üdG ¿RƒdGºFÉ≤dG ¿RƒdG
............................. ™«bƒàdG
80
Appendix C:List of Prohibited & Restricted Goods
Prohibited Goods - Import
Item HS Code Controlling Entity Entity Website
Hashish, opium, heroin, Morphine,
cocaine
Poppy and husks and seeds thereof,
Qat, cannabis and other seeds
of a similar effect
12079100
12079910
12079920
12113000
12114000
12119020
12119060
13021910
13021100
13021910
28061000
28071000
28416100
28433000
28439000
29131000
Ministry of Interior
+
Ministry of Health
www.moi.uae.gov.ae
www.moh.gov.ae
goods for which a boycott resolution
was issued from Israel Boycott
Office
Not Specified
Ministry of
Economy
and Trade
www.moep.gov.ae
Counterfeit and false money 4907----7118 Central Bank www.centralbank.ae
Gambling tools and machines 95044000Ministry of the
Interiorwww.moi.uae.gov.ae
Retreaded or used pneumatic tyres
of rubber4012
Emirate Authority
for Standards &
Metrology
www.esma.ae
Children sweets imported in form of
cigarettes
Children toys having blasphemic
expressions
Children toys made of lead
1704
7806
Abu Dhabi Food
Control Authority
Emirate Authority
for Standards &
Metrology
www.esma.ae
Hawks shall be banned as from 1-4
till 31 August except: Hawks having
CITES permits,
From HS Heading
01063100
Environment
Research Authoritywww.gdocd.gov.ae
Palm dates in bulkFrom Heading
1106 30301106
Ministry of
Environment &
Water
www.moew.gov.ae
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Prohibited Goods - Import
Item HS Code Controlling Entity Entity Website
Ozone depleting substancesFrom HS Heading 2903
From HS Heading 2824
Ministry of
Environment &
Water
www.moew.gov.ae
Materials contaminated with
radiationMultiple
Environment
Research Authority
Emirate Authority
for Standards &
Metrology
www.gdocd.gov.ae
www.esma.ae
Boards and pipes made of Asbestos 6811
Ministry of
Environment &
Water
www.moew.gov.ae
Prints, photographs, oil paintings,
drawings, cards, books, magazines
and stone sculptures which conflict
with the Islamic religion and rules of
conduct and involve a corruption or
seduction end
From Chapter 49
From Headings 6818- 9703
National Council of
Informationawww.uaeinteract.com
Raw ivory (elephant tusk) and
rhinoceros horn
050710
9601
Environment
Research Authoritywww.gdocd.gov.ae
Fishing nets that is made of three
nylon layersFrom Heading 5608a
Environment
Research Authoritywww.moew.gov.ae
Laser pens which produce red
beams90132000
Ministry of the
Interiorwww.moi.uae.gov.ae
Hazardous waste Multiple HeadingsEnvironment
Research Authoritywww.gdocd.gov.ae
Fish From chapter 03 MOEW www.moew.gov.ae
Sheep From HS Code 0104 MOEW www.moew.gov.ae
Diamond 71023100
Kimberly/ Dubai
Multi Commodities
Center
www.dmcc,ae
82
Restricted Goods - Import
Item HS Code Controlling Entity Entity Website
Predatory animals From Clause 0106Ministry of Environment and
Waterwww.moew.gov.ae
Bustards From Clause 0106.3990Environment Research
Authoritywww.gdocd.gov.ae
Weapons and ammunition
of all kindsChapter 93 wholly Ministry of the Interior www.moi.uae.gov.ae
Alcoholic drinks From Chapter 22 Ministry of the Interior www.moi.uae.gov.ae
Medicament including narcotic
drugs used for medical purposes
From Clauses 3003,
3004Health Authority
www.moh.gov.ae
Organic and
chemical fertilizersChapter 31
Ministry of Environment and
Waterwww.moew.gov.ae
Agricultural reformers
2508
2521
2522
2703
2811
2824
2813
Ministry of Environment and
Water
www.moew.gov.ae
Great Value peanut butter From HS Code 1202Abu Dhabi Food Control
Authoritywww.adfca.ae
Camels 01061910Ministry of Environment and
Waterwww.moew.gov.ae
Insecticides 3808Ministry of Environment and
Waterwww.moew.gov.ae
Agricultural saplings Headings 0602,0601Ministry of Environment and
Waterwww.moew.gov.ae
Agricultural seeds
0909
1204
1205
1206
1207
1209
Ministry of Environment and
Waterwww.moew.gov.ae
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Restricted Goods - Import
Item HS Code Controlling Entity Entity Website
Telecommunication devices,
Repeaters, Jammers, network
detectors and cell phones.
8525
8517
Communication Regulation
Authoritywww.tra.ae
Bees and queen bees 01069010Ministry of Environment and
Waterwww.moew.gov.ae
Animals of the horse family 00110Ministry of Environment and
Waterwww.moew.gov.ae
Gas used in
conditioning, refrigerating and
freezing devices
2903
382471
Environment Research
Authoritywww.gdocd.gov.ae
Fireworks and explosives From Chapter 36 Ministry of the Interior www.moi.uae.gov.ae
Chemical and radioactive
materials of all formsFrom Chapters 28,29
Environment Research
Authoritywww.gdocd.gov.ae
Live animals Chapter 01Ministry of Environment and
Waterwww.moew.gov.ae
Live fish 0301Ministry of Environment and
Waterwww.moew.gov.ae
Incubation eggs 04070011Ministry of Environment and
Waterwww.moew.gov.ae
Animal Semen 051110Ministry of Environment and
Waterwww.moew.gov.ae
Veterinary vaccines and serums
Ministry of Environment and
Water
And Ministry of Health
www.moew.gov.ae
www.moh.gov.ae
Diagnostic materials and
equipment and veterinary
requirement
From Chapter 30
From Chapter 90
Ministry of Environment and
Waterwww.moew.gov.ae
Animal products of all kinds
.((such as leather, wool, etcMultiple Clauses
Ministry of Environment and
Water
www.moew.gov.ae
84
Restricted Goods - Import
Item HS Code Controlling Entity Entity Website
Oil residues, plastic wastes,
pharmaceutical wastes,
chemical industry wastes,
battery leftovers, reserves and
other leftovers which affect the
environment.
271090
3915
300680
3825
8548
and other headings
Environment Research
Authoritywww.gdocd.gov.ae
Water heaters 851610 ,8419 ESMA www.esma.ae
Unfurnished diamond 71023100Kimberly/ Dubai Multi
Commodity Centerwww.dmcc.ae
Blood and blood fractions 3002Blood Transfusion Section,
Ministry of Healthwww.moh.gov.ae
Cigarettes classified as tobacco
and prepared by mechanical
methods
240220 ESMA www.esma.ae
Cigarettes classified as tobacco
substitutes and prepared by
mechanical methods
24029020ESMA
www.esma.ae
Aloeswood pieces and oil,
products containing aloeswood
pieces or oil, or any other
oriental perfumes made thereof
From sub-heading 3301
33013010
12119030
Other from
sub-heading 3301
33013090
Environment Research
Authority www.gdocd.gov.ae
Goods and Commodities Subject to Regulations
Item HS Code Controlling Authority Authority Website
Food stuffs MultipleAbu Dhabi Food Control
Authoritywww.adfca.ae
Copies of the Holy Quran, books,
magazines, printed matter,
publicity pamphlets, programs
and materials, and recorded
materials of all kinds, whether
printed on paper or other
materials, in the form of discs,
tapes or other forms
Chapter 49
8523
National Information
Councilwww.uaeinteract.com
Cars From Chapter 87 ESMA www.esma.ae
New pneumatic tyres 4011 ESMA www.esma.ae
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List of Prohibited and Restricted Goods (EAD):
H.S Code Description
25.03.00 Sulphur of all kinds, other than sublimed sulphur, percipitated sulphur and colloidal sulphur
25.10.10 Natural Calcium Phosphates, natural Aluminium Calcium Phosphates and phosphatic chalk (Unground)
25.10.20 Natural Calcium Phosphates, natural Aluminium Calcium Phosphates and phosphatic chalk (Ground)
25.11.20 Natural Barium Carbonate (Witherite)
25.24.00 Asbestos
25.28.10 Natural Sodium Borates and concentrates therof (whether or not calcined)
25.28.90 Other Natural Sodium Borates and concentrates therof (whether or not calcined)
25.29.00 felspar; Leucite, Nephline and Nephline syenite; fluorspar
26.07.00 Lead Ores and Concentrates
26.08.00 Zinc Ores and concentrates
26.09.00 Tin Ores and concentrates
26.10.00 Chromium Ores and Concentrates
26.12.10 Uranium Ores and Concentrates
26.12.20 Thorium Ores and Concentrates
26.13.10 Molybdenum Ores and Concentrates (Roasted)
26.13.90 Molybdenum Ores and Concentrates (Other than Roasted)
26.14.00 Titanium Ores and Concentrates
26.15.10 Zirconium Ores and Concentrates
Niobium, Tantalum, Vanadium Ores and Concentrates
27.01.11 Anthracite
27.05.00Coal Gas, Water Gas, Producer Gas, Similar Gases, other than Petroleum Gases and other gaseous
hydrocarbons
27.06.00 Tar Distilled from Coal, from Lignite, or from Peat, and other Mineral Tars
27.07.10 Benzole
27.07.20 Toluole
27.07.30 Xylole
27.07.40 Naphthalene
27.07.50 Other Aromatic Hydrocarbon Mixtures
27.07.60 Phenols
27.07.91 Creosote Oils
27.07.99 Other oils and other products of distillation of high temperature coal tar
27.09.00 Petroleum Oils and Oils obtained from Bituminous Minerals (Crude)
86
List of Prohibited and Restricted Goods (EAD):
H.S Code Description
27.10.00 Petroleum Oils, Oils Obtained from Bituminous Minerals (other than crude)
27.11.00 Petroleum gases and other gaseous hydrocarbons
27.12.10 Petroleum Jelly
Micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes
27.13.00 Petroleum coke, petroleum bitumen and other residues of petroleum oils
27.14.00 Bitumen and asphalt, natural; bituminous or oil shale and tar sands
27.15.00 Bituminous Mixtures based on natural asphalt, natural bitumen
28.01.10 Chlorine
28.01.20 Iodine
28.01.30 Fluorine, Bromine
28.02.00 Sulphur, Sublimed or Precipitated; Colloidal Sulphur
28.03.00 Carbon (carbon blacks and other forms of carbon
28.04.00 Hydrogen, rare gases and other non-metals
28.05.00 Alkali or alkaline-earth metals; rare earth metals, scandium, and yttrium, mercury
28.06.00 Hydrogen Chloride (Hydrochloric Acid); chlorosulphuric acid
28.07.00 Sulfuric Acid; Oleum
28.08.00 Nitric Acid, Sulfonitric Acids
28.09.00 Diphosphorus Pentaoxide; Phosphoric Acid and Polyphosphoric Acids
28.10.00 Oxides of Boron, Boric Acids
28.11.11 Hydrogen Fluoride (Hydrofluoric Acid)
28.11.19 Other Inorganic Acids
28.11.21 Carbon Dioxide
28.11.23 Sulphur Dioxide
28.11.29 Other Inorganic Oxygen Compounds of Non-metals
28.12.00 Halides and Halide Oxides of Non-metals
28.13.00 Sulphides of non-metals; commercial phosphorous trisulphide
28.14.00 Ammonia, anhydrous or in aqueous solution
28.15.00Sodium Hydroxide (Caustic Soda); Potassium Hydroxide (Caustic Potash); Peroxides of Sodium or
Potassium
28.16.00 Hydroxide and Peroxide of Magnesium; oxides, hydroxides and peroxides, of Strontium or Barium
28.17.00 Zinc Oxide, Zinc Peroxide
28.18.10 Artificial Corundum, whether or not chemically defined
28.18.20 Other Aluminium Oxide
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List of Prohibited and Restricted Goods (EAD):
H.S Code Description
28.19.00 Chromium oxides and hydroxides
28.20.00 Manganese oxides
28.24.20 Lead oxides; red lead and orange lead
28.25.00Hydrazine, hydroxylamine, their inorganic salts; other inorganic bases; other metal oxides, hydroxides and
peroxides
28.26.11 Fluorides of Ammonium or of Sodium
28.26.19 Other Fluorides
28.26.20 Fluorosilicates of Sodium or of Potassium
28.26.30 Sodium Hexafluoroaluminate (Synthetic Cryolite)
28.26.90 Other Complex Fluorine Salts, Fluorosilicates, Fluoroaluminates
28.27.10 Ammonium Chloride
28.27.31 Chlorides of Magnesium
28.27.32 Chlorides of aluminum
28.27.33 Chlorides of Iron
28.27.34 Chlorides of Cobalt
28.27.35 Chlorides of Nickel
28.27.36 Chlorides of Zinc
28.27.37 Chlorides of Tin
28.27.38 Chlorides of Barium
28.27.39 Other Chlorides
28.27.41 Chloride Oxides and Chloride Hydroxides of Copper
28.27.49 Other Chloride Oxides and Chloride Hydroxides
28.27.51 Bromides of Sodium or of Potassium
28.27.59 Other Bromides and Bromide oxides
28.27.60 Iodides and Iodide Oxides
28.28.00 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites
28.29.00 Chlorates and Perchlorates; bromates and perbromates; iodates and periodates
28.30.10 Sodium Sulfides
28.30.30 Cadmium Sulfide
28.30.90 Other Sulfides, Polysulfides
28.31.00 Dithionites and Sulfoxylates
28.32.00 Sulphites; thiosulphates
28.33.00 Sulphates; alums; peroxosulphates (persulphates)
88
List of Prohibited and Restricted Goods (EAD):
H.S Code Description
28.34.00 Nitrites; nitrates
28.35.10 Phosphinates (Hypophosphites), Phosphonates (Phosphites)
28.35.22 Phosphates of mono- or disodium
28.35.23 Phosphates of Trisodium
28.35.24 Phosphates of Potassium
28.35.25 Calcium Hydrogenorthophosphate (Dicalcium Phosphate)
28.35.26 Other Phosphates of Calcium
28.35.29 Other Phosphates
28.35.39 Other Polyphosphates
28.36.10 Commercial Ammonium Carbonate, Other Ammonium Carbonates
28.36.40 Potassium Carbonates
28.36.60 Barium Carbonate
28.36.70 Lead Carbonate
28.36.91 Lithium Carbonates
28.36.92 Strontium Carbonate
28.36.99 Other Carbonates, Peroxocarbonates (Percarbonates)
28.37.00 Cyanides, cyanide Oxides and complex cynides
28.39.00 Silicates; commercial alkali metal silicates
28.40.00 Borates; peroxoborates (perborates)
28.41.00 Salts of oxometallic or peroxometallic acids
28.42.00 Other salts of inorganic acids or peroxoacids, excluding azides
28.43.00 Colloidal Precious Metals; inorganic or organic compounds of precious metals
28.44.00 Radioactive chemical elements and radioactive isotopes
28.45.00 Isotopes other than those of heading No. 28.44
28.46.00 Compounds, Inorganic or organic, of rare-earth metals, of yttrium or scandium or mixtures of these metals
28.47.00 Hydrogen Peroxide, whether or not solidified with urea
28.48.00 Phosphides, whether or not chemically defined, excluding ferrophosphorus
28.49.00 Carbides, whether or not chemically defined
28.50.00 Hydrides, nitrides, azides, silicides and borides
28.51.00 Other inorganic compounds, liquid air, compressed air, amalgams
29.01.00 Acyclic hydrocarbons
29.02.00 Cyclic hydrocarbons
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List of Prohibited and Restricted Goods (EAD):
H.S Code Description
29.03.00 Halogenated derivatives of hydrocarbons
29.04.00 Sulfonated, nitrated, nitrosated derivatives of hydrocarbons
29.05.11 Methanol (Methyl Alcohol)
29.05.12 Propan-1-ol (Propyl Alcohol) and Propan-2-ol (isopropyl alcohol)
29.05.13 Butan-1-ol (n-butyl alcohol)
29.05.14 Other butanols
29.05.15 Pentanol (amyl alcohol) and isomers thereof
29.05.16 Octanol (Octyl Alcohol) and isomers thereof
29.05.17 Dodecan-1-ol, (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol)
29.05.19 Other saturated monohydric alcohols
29.05.22 Acyclic terpene alcohols
29.05.29 Other unsaturated monohydric alcohols
29.05.39 Other diols
29.05.41 2-ethyl-2- (Hydroxymethyl)propane-1,3-diol (trimethylolpropane)
29.05.49 Other polyhydric alcohols
29.06.12 Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols
29.06.13 Sterols and inositols
29.06.14 Terpineols
29.06.19 Other cyclanic, cyclenic or cycloterpenic alcohol
29.06.21 Benzyl Alcohol
29.06.29 Other aromatic cyclic alcohols and their halogenated, sulphonated, nitrated, or nitrosated derivatives
29.07.00 Phenol; phenol-alcohols
29.08.00 Halogenated, sulfonated, nitrated or nitrsated derivatives of phenols or phenol-alcohols
29.09.00
Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alocohol peroxides, ether peroxides, ketone
peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated, or nitrosated
derivatives
29.10.00Epoxides, epoxylalcohols,epoxyphenols and epoxyethers, with a three-numbered ring, and their
halogenated, sulphonated, nitrated, or nitrosated derivatives
29.11.00Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated,
nitrated, or nitrosated derivatives
29.12.11 Methanal (Formaldehyde)
29.12.12 Ethanal (Acetaldehyde)
29.12.13 Butanal (Butyraldehyde, Normal Isomer)
29.12.19 Other Acyclic Aldehydes without oxygen function
90
List of Prohibited and Restricted Goods (EAD):
H.S Code Description
29.12.21 Benzaldehyde
29.12.29 Other Cyclic Aldehydes without other oxygen function
29.12.30 Aldehyde-alcohols
29.12.49 Other Aldehyde ethers, aldehyde-phenols and aldehydes with other oxygen function
29.12.50 Cyclic Polymers of Aldehydes
29.12.60 Paraformaldehyde
29.13.00 Halogenated, sulfonated, nitrated or nitrosated derivatives of Aldehyde-function Compounds
29.14.11 Acetone
29.14.12 Butanone (Methyl Ethyl Ketone)
29.14.13 4-methyl Pentan-2-one- (Methyl Isobutyl Ketone)
29.14.19 Other Acyclic Ketones without Oxygen function
29.14.21 Camphor
29.14.22 Cyclohexanone and methylcyclohexanones
29.14.23 Ionones, and methylionones
29.14.29 Other Cyclanic, Cyclenic, Cycloterpenic Ketones without other oxygen function
29.14.31 Phenylacetone (phenylpropan-2-one)
29.14.39 Other Aromatic ketones without other Oxygen Function
29.14.40 Ketone-alcohols, and Ketone-aldehydes
29.14.50 Ketone-phenols and Ketones with other Oxygen function
29.14.69 Other Quinones
29.14.70 Halogenated, Sulfonated, Nitrated Derivatives of ketoned and quinones
29.15.11 Formic Acid
29.15.12 Salts of Formic Acid
29.15.13 Esters of Formic Acid
29.15.21 Acetic Acid
29.15.23 Cobalt Acetates
29.15.24 Acetic Anhydride
29.15.29 Other Acetic Acid and its Salts; acetic anhydride
29.15.31 Ethyl Acetate
29.15.32 Vinyl Acetate
29.15.33 N-butyl Acetate
29.15.34 Isobutyl Acetate
29.15.35 2-ethoxyethyl Acetate
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List of Prohibited and Restricted Goods (EAD):
H.S Code Description
29.15.39 Other Esters of Acetic Acid
29.15.40 Mono-, di- or trichloroacetic Acid, their Salts and Esters
29.15.50 Propionic Acid, Its Salts and Esters
29.15.60 Butyric Acid, Valeric Acid, their Salts and Esters
29.15.70 Plamitic Acid, Stearic Acid, Their Salts and Esters
29.15.90Other Saturated Acyclic Monocarboxylic Acids, their Anhydrides, Halides, pertoxides and peroxyacides;
their halogenated, sulphonated, nitrated, or nitrosated derivatives
29.16.00unsaturated acyclic monocarboxylic acid, cyclic monocarboxylic acid, their anhydrides, halides, peroxides
and peroxyacids; their halogenated, sulphonated, nitrated, or nitrosated derivatives
29.17.00Polycarboxylic acids, their anhydrides, halides, peroxides and peroxy acids; their halogenated, sulphonated,
nitrated, or nitrosated derivatives
29.18.11 Lactic Acid, Its Salts and Esters
29.18.13 Salts and Esters of Tartaric Acid
29.18.15 Salts and Esters of Citric Acid
29.18.16 Gluconic Acid, Its Salts and Esters
29.18.17 Phenylglycolic Acid (Mandelic Acid), Its Salts and Esters
29.18.19Other Carboxylic Acids with Alcohol Function but without other oxygen function, their Anhydrides, Halides,
peroxides and peroxyacids and their derivatives
29.18.21 Salicylic Acid, its Salts
29.18.22 O-acetylsalicylic Acid, its Salts and Esters
29.18.23 Other Esters of Salicylic Acid and their Salts
29.18.29Other Carboxylic Acids with Phenol Function but without other oxygen function, their Anhydrides, Halides,
peroxides and peroxyacids and their derivatives
29.18.30Carboxylic Acids with Aldehyde or Ketone Function but without other oxygen Function, their Anhydrides,
Halides, peroxides and peroxyacids and their derivatives
29.18.90Other Carboxylic Acids with additional Oxygen Function and their Anhydrides, Halides, peroxides and
peroxyacids; their halogenated, sulphonated, nitrated, or nitrosated derivatives
29.19.00Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated, or
nitrosated derivatives
29.20.00Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their Halogenated,
Sulfonated, nitrated, nitrosated derivatives
29.21.00 Amine-fuction compounds
29.22.00 Oxygen-function amino-compounds
29.23.00 Quaternary ammonium salts and hydroxides; lecithin and other phosphoaminolipids
29.24.00 Carboxyamide-funstion compounds; amide-function compounds of carbonic acid
29.25.19 Other Imides and their derivatives, salts thereof
29.25.20 Imines and their derivatives, Salts thereof
92
List of Prohibited and Restricted Goods (EAD):
H.S Code Description
29.26.00 Nitrile-function compounds
29.27.00 Diazo-compounds, Azo-compounds, Azoxy-compounds
29.28.00 Organic derivatives of Hydrazine or of Hydroxylamine
29.29.00 Compounds with other nitrogen function
29.30.10 Dithiocarbonates (Xanthates)
29.30.20 Thiocarbamates and dithiocarbamates
29.30.30 Thiuram Mono-, Di-, or Tetrasulphides
29.30.90 Other Organo-sulfur Compounds
29.31.00 Other Organo-inorganic Compounds
29.32.00 Heterocyclic compounds with oxygen hetero-atom(s) only
29.33.00 Heterocyclic compounds with nitrogen hetero-atom(s) only
29.34.00 Nucleic acids and their salts; other Heterocyclic compounds
29.35.00 Sulphonamides
30.06.80 Waste Pharmaceuticals
31.02.29 Double salts and mixtures of Ammonium Sulphate or Ammonium Nitrate
31.02.30 Ammonium Nitrate, whether or not aqueous solution
31.02.40 Mixtures of Ammonium Nitrate
31.02.50 Sodium Nitrate
31.02.60 Double salts and mixtures of Calcium Nitrate and Ammonium Nitrate
31.02.70 Calcium Cyanamide
31.02.80 Mixtures of Urea and Ammonium Nitrate in aqueous or Ammoniacal solution
31.02.90 Other mineral or chemical fertilizers, Nitrogenous
31.03.00 Mineral or chemical fertilizers, phosphatic
31.04.10 Carnallite, Sylvite and other Crude Natural Potassium salts
31.04.90 Other mineral or chemical fertilizers, Potassic
31.05.00Mineral or Chemical Fertilizers containing two ot three of the fertlizing elements Nitrogen, Phosphorus,
Potassium
32.01.10 Quebracho Extract
32.01.30 Oak or Chestnut Extract
32.01.90 Other Tanning Extracts of vegetable extract; Tannins and their salts, Ethers, Esters and other derivatives
32.02.00 Synthetic Organic Tanning Substances; Inorganic Tanning Substances; Tanning Preparations
32.04.00Synthetic Organic Coloring Matter; Synthetic Organic Products of a kind used as Fluorescent Brightening
Agents or as luminophores
32.05.00 Color Lakes
32.06.00 Other Coloring Matter ; inorganic products of a kind used as luminophores
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List of Prohibited and Restricted Goods (EAD):
H.S Code Description
32.07.10Prepared Pigments, Prepared Opacifiers and prepared Colors, vitrifiable enamels and Glazes, engobes
(slips), liquid lusters and similar preparations
32.08.00Paints and varnishes (including enamels lacquers) based on synthetic polymers or chemically modified
natural Polymers dispersed or dissolved in a non-aqueous medium
32.09.10Paints and varnishes (including enamels lacquers) based on synthetic polymers or chemically modified
natural Polymers dispersed or dissolved in a aqueous medium
32.10.00 Other Paints and Varnishes
32.12.90 Other pigments (including metallic powder and flakes) dispersed in non-aqueous media, in liquid paste form
32.13.00 Artist>s, student>s or signboard painter>s colours, modifying tints, amusement colours and the like
32.14.00 Glazier>s putty, grafting putty, resin cements, caulking componds and other mastics; painter>s filling
32.15.00 Printing Ink, writing or drawing ink and other inks
38.01.00 Artificial Graphite; colloidal or semi-colloidal graphite
38.02.00 Activated Carbon; activated natural mineral products
38.03.00 Tall Oil, whether or not refined
38.04.00 Residual lyes from the manufacture of wood pulp
38.05.10 Gum wood or sulphate turpentine oils
38.05.90Other gum, wood or sulphate turpentine and other terpenic oilsTerpenic Oils, Crude Dipentene, Sulphite
Turpentine, Para-cymene
38.06.00 Rosin and Resin Acids, and derivatives thereof; rosin spirit; rosin oil, run gums
38.08.00Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products, plant-growth regulators,
disinfectants and similar products
38.09.00 Finishing agents, dye carriers
38.10.00Pickling Preparations for metal surfaces, fluxes and other auxilliary preparations for soldering, brazing or
welding
38.11.00 Anti-knock Preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations
38.12.00 Prepared rubber accelerators; compound plasticizers for rubber or plastics
38.13.00 Preparations and charges for fire-extinguishers, charged fire-extinguishing grenades
38.14.00 Organic Composite Solvents and Thinners, Prepared Paint, Varnish Remover
38.15.00 Reaction intiators, reaction accelerators, and catalysts preparations
38.17.10 Mixed Alkylbenzenes and mixed alkylnaphthalenes
38.18.00 Chemical elements dope for use in electronics
38.19.00 Hydraulic Brake Fluids, Other Prepared Liquids for Hydraulic Transmission
38.20.00 Anti-freezing preparations and prepared de-icing fluids
38.22.00 Diagnostic or Laboratory Reagents
38.23.13 Tall Oil Fatty Acids
38.23.19 Other Industrial Monocarboxylic Fatty Acids, Acid Oils from Refining Industrial Fatty alcohols
38.23.70 Industrial Fatty alcohols
94
List of Prohibited and Restricted Goods (EAD):
H.S Code Description
39.09.10 Urea Resins, Thiourea Resins
39.09.20 Melamine Resins
39.09.30 Other Amino-resins
39.09.40 Phenolic Resins
39.11.10 Petroleum Resins, Coumarone-indene resins, polyterpenes, polysulphides; polysulphones
39.12.00 Cellulose and its chemical derivaties
39.13.00 Natural polymers (for example alginic Acid) and modified natural polymers
39.14.00 Ion-exchangers based on Polymers
85.06 Primary cells and primary batteries
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The Controlling Authority “Ministry of Electricity and Water: to regulate and control the use
of radioactive sources and the prevention of its danger under the Law No.(1) of 2002.
DescriptionHS CodeItem
Nuclear reactors; fuel elements (cartridges), non-irradiated,for nuclear reactors; machinery and apparatus for
isotopic separation
8401
Nuclear reactors84011000
Machinery and apparatus for isotopic separation84012000
Fuel elements (cartridges), non-irradiated84013000
Parts of nuclear reactors84014000
Pacemakers for stimulating heart muscles, excluding Parts and accessories902150009021
Apparatus based on X-rays/alpha, beta or gamma rad, for medical, surgical,dental or veterinary use or not, incl.
radiography/radiotherapy apparatus, X-ray tube other X-ray generator, high tension generator, control panel
.desk, screen, examination/treatment table, chair and the like
9022
X-ray apparatus for medical or surgical purposes or for the purpose of destistry or veterinary
.medicine, including X-ray imaging or treatment
Computed tomography apparatus90221200
Other, for dental uses90221300
Other, for medical, surgical or Veterinary uses90221400
Other uses
for inspecting luggage90221910
other90221990
Apparatus based on X-rays/alpha,beta or gamma rad,for medical,surgical,dental or veterinary
use or not,incl.radiography/radiotherapy apparatus
for medical, surgical, dental or Veterinary uses90222100
Other uses90222900
X-ray tubes90223000
Other, including Parts and accessories90229000
96
Non-radioactive apparatus and instruments but used only in the field of radiation activities.
DescriptionHS CodeItem
Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic
apparatus, other electro-medical apparatus and sight-testing instruments
9018
Scintigraphic apparatus90181400
apparatus for measuring rapid changes of quantities,; instruments & apparatus for measuring or detecting alpha,
beta, gamma, X-ray, cosmic or other ionizing radiations
9030
instruments and apparatus for measuring or detecting ionizing radiations90301000
The following apparatus and instruments shall be subject to control, if they are believed to be
operated on ionizing radiation sources.
DescriptionHS CodeItem
Electric sound or visual signaling apparatus
8531
Burglar or fire alarms and similar apparatus85311000
Burglar or fire alarms and similar apparatus
8535
Lightning arresters, voltage limiters and surge suppressors85354000
,Hydrometers and similar floating instruments, thermometers
9025
Other apparatus and instruments
Hydrometers90258010
Hygrometers90258020
Other90258090
Parts and accessories90259000
Instruments & apparatus for measuring or checking the flow, level, pressure or other variables of liquids or
gases9026
for measuring or checking the flow or level of liquids90261000
Physical/chemical analysis instruments
9027 Gas or smoke analysis apparatus90271000
Chromatographs and electrophoresis instruments90272000
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Appendix D:Form of the Certificate of Origin approved by the Arab League under the Agreement on
Development and Facilitation of Inter-Arab Trade.
Name of State:Logo of Expor�ng State............
Cer�ficate of Origin
In the light of Agreement on Development and Facilita�on of Inter-Arab
Trade.
:Exporter and his address:manufacturing company
:importer and his nameInvoice number and date:
Numbers, types, quan�ty and marks of pallets
Descrip�on of Goods
WeightQuan�ty
Value in local currency
Gross
Net
Total Value in numbers and le�ers
Descrip�on of produc�on elements
Declara�on by ExporterI declare the authen�city of informa�on
men�oned above and the goods origin is …………………………………………….
and the local value added represents the percentage …………………………………………… .
) (number and le�ers of the local produc�on cost
Signature
I witnessThat goods of which informa�on is specified
above of the origin of………………………………………………and the local
value added represents) ( Number and le�ers of the total produc�on cost
DateThe a�esta�on of Governmental Agency
Signature and stamp of the agency issued the cer�ficate
Foreign elements cost Quan�ty Value
:Revenue for foreign en�ty
: Total
: Final cost of produc�on
º«MôdG ¿ÉªMôdG ˆG º°ùH
ádhódG º°SGIQó°üŸG ádhódG QÉ©°T
CÉ°ûæe IOÉ¡°T
á«Hô©dG ∫hódG ÚH …QÉéàdG ∫OÉÑàdG ᫪æJh Ò°ù«J á«bÉØJG ÖLƒÃ
¬fGƒæYh Qó°üŸG
¬fGƒæYh OQƒà°ùŸG
áYÉ°†ÑdG ´ƒf¿RƒdG
áéàæŸG ácô°ûdG
IQƒJÉØdG ïjQÉJh ºbQ
áHÉàch ɪbQ á«dɪL’G ᪫≤dG
᫪µdG
‘É°üdG ºFÉ≤dG
êÉàf’G ô°UÉæY ¿É«H
á«ÑæL’G áØ∏µàdG ô°UÉæY
á«ÑæLCG á¡÷ äGóFÉY
êÉàfÓd á«FÉ¡ædG áØ∏µàdG
Qó°üŸG íjô°üJ
áÑ°ùf πã“ áaÉ°†ŸG á«∏ëŸG ᪫≤dG áÑ°ùf ¿EGh
πã“ áaÉ°†ŸG á«∏ëŸG ᪫≤dG áÑ°ùf ¿EGh
á«eƒµ◊G á¡÷G ≥jó°üJ Gôjô–
IOÉ¡°ûdG äQó°UCG »àdG á°üàîŸG á¡÷G ºàNh ™«bƒJ
CÉ°ûæe øe »g ™FÉ°†ÑdG ¿CÉHh √ÓYCG IOQGƒdG äÉeƒ∏©ŸG áë°üH ìô°UCG
áHÉàch ɪbQ
áHÉàch ɪbQ
™«bƒàdG
ó¡°ûJCÉ°ûæe øe »g √ÓYCG É¡JÉfÉ«H í°VƒŸG ™∏°ùdG ¿CÉH
á«∏ëŸG êÉàf’G áØ∏c øe
á«∏µdG êÉàf’G áØ∏c øe
´ƒªéŸG
᫪µdG᪫≤dG
á∏ª©dÉH ᪫≤dG
á«∏ëŸG
بسم اهلل الرحمن الرحيم
Part Eight: Appendix D:
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Appendix No. (E):Minimum Charge on Tobacco Products:
24011000 -Tobacco, not stemmed/stripped100% ad-valorem with minimum charge of AED
20 per 1 gross kg
24012000 -Tobacco, partly or wholly stemmed/stripped100% ad-valorem with minimum charge of AED
20 per 1 gross kg
24013010 ---Fit for use as tobacco100% ad-valorem with minimum charge of AED
20 per 1 gross kg
24013090 ---other100% ad-valorem with minimum charge of AED
20 per 1 gross kg
24021000 -Cigars, cheroots and cigarillos, containing tobacco100% ad-valorem with minimum charge of AED
150 per 1 gross kg
24022000 -Cigarettes containing tobacco100% ad-valorem with minimum charge of AED
100 per one thousand cigarettes
24029010 ---Cigars of tobacco substitutes (not containing
nicotine nor tobacco )
100% ad-valorem with minimum charge of AED
150 per 1 gross kg
24029020 ---Cigarettes of tobacco substitutes (not containing
nicotine nor to tobacco )
100% ad-valorem with minimum charge of AED
100 per one thousand cigarettes
24031010 ---Chopped or pressed tobacco for smoking100% ad-valorem with minimum charge of AED
40 per 1 gross kg
24031020 ---Chopped or pressed tobacco for pipes100% ad-valorem with minimum charge of AED
40 per 1 gross kg
24031030 ---Chopped or pressed tunbac for retail sale100% ad-valorem with minimum charge of AED
40 per 1 gross kg
24031090 --- Other100% ad-valorem with minimum charge of AED
40 per 1 gross kg
24039100 - - « Homogenised « or « reconstituted « tobacco100% ad-valorem with minimum charge of 4
per 1 gross kg
24039910 - - - Pressed or liquored tobacco for making snuff100% ad-valorem with minimum charge of AED
40 per 1 gross kg
24039920 - - - Chopped or pressed tobacco for chewing100% ad-valorem with minimum charge of AED
40 per 1 gross kg
24039930 - - - Snuff100% ad-valorem with minimum charge of AED
40 per 1 gross kg
24039940 - - - Jirak100% ad-valorem with minimum charge of AED
6 per 1 kg
24039950 - - - Tobacco extracts and essences 100% ad-valorem
24039960 - - - mu’asel100% ad-valorem with minimum charge of AED
6 per 1 kg
24039990 --- other100% ad-valorem with minimum charge of AED
40 per 1 kg net
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Appendix No. F:
No : :رقم
For Passengers
ملحق رقم (و) للإف�صاح عند �إدخال مبالغ نقدية للم�سافرين
Declaration RegardingImportation of Cash(DRIC)
This declaration is for statistical
هذ� �لإف�صاح لأغر��ض �إح�صائية
يتوجب على جميع امل�سافرين البالغني 18 �صنة فما فوق
القادمني اإىل دولة الإمارات و بحوزتهم مبالغ نقدية و
�سيكات م�سافرين تفوق )100.000( مائة األف درهم اأو ما
يعادلها من عمالت اأجنبية اأن ميلئوا هذا النموذج ، اأما
الأ�سخا�ص الذين تقل اأعمارهم عن )18( �سنة فت�ساف
املبالغ التي بحوزتهم غلى مبالغ اأولياء اأمورهم.
All Passengers, who are 18 years old or above, entering the UAE
and bringing in cash amount and travelers Cheques exceeding
(100.000) one hundred Thousand dirhams or equivalent in foreign
currencies must fill this form, With regard to persons who are below
18 years , the cash amount they are bringing in shall be added to the
amount of their guardians.
/ / :Dateالتاريخ: / /
:Passenger`s full nameال�سم الكامل للم�ساقر:
:Passport No: Nationalityرقم جواز ال�سفر: اجلن�سية
:Arriving from: Flight Noقادم من: رقم الرحلة:
املبلغ امل�سرح عنه بالدرهم:
يف حالة وجود عمالت متنوعة تو�سع تفا�سيلها يف ك�سف
يرفق.
Declared amount in )AED)
In case of several currencies details will be put on a statement to
be attached.
amounts cash the in bringing of Purpose ::الغر�ص من اإدخال املبالغ النقدية:
لالإ�ستثمار
للتعليم
للعالج
لل�سياحة
ل�سراء الب�سائع
لغرا�ص اأخرى : )تذكر(
For Investment
For Education
For medical treatment
For tourism
To purchase goods
For other purposes
العنوان يف دولة الإمارات:
...............................................................................................................................
Address in the UAE :
...............................................................................................................................
العنوان يف بلد الإقامة:
..............................................................................................................................
Address in country of residence:
...............................................................................................................................
:Official Useلال�ستعمال الر�سمي:
Signature & Stamp:التوقيع واخلتم
Inspector Name:.......................................................................... اإ�سم املفت�ص
File No ............................................................................................... رقم امللف
Time Completed .................................................................... وقت التخلي�ص
Part Eight: Appendix F:
100
No : :رقم
For Passengers
للإف�صاح عند �إدخال مبالغ نقديةللم�سافرين
For Shipments & ParcelsImportation of Cash(DRIC)
Declaration Regarding
لل�سحنات والطرود
يتوجب على البنوك و ال�سرافات و املن�ساأت الأخرى
النموذج هذا ملء النقدية الأموال ت�ستورد التي
بغ�ص النظر عن املبلغ النقدي امل�ستورد.
Banks, moneychangers and other institutions, which import
cash money, should fill-in this form irrespective of the imported
cash amount.
/ / :Dateالتاريخ/ / :
:Name of importing entityا�سم املن�ساأة امل�ستوردة:
العنوان يف دولة الإمارات:
........................................................................................................................
Address in the UAE :
........................................................................................................................
الن�ساط التجاري املرخ�ص:
........................................................................................................................
Commercial activity Licensed
........................................................................................................................
املبلغ امل�سرح عنه بالدرهم:
يف حالة وجود عمالت متنوعة تو�سع تفا�سيلها يف ك�سف
يرفق.
Declared amount in (AED)
In case of several currencies details will be put on a statement to
be attached.
عنوان اجلهة ال�ساحنة
..........................................................................................................................
Address of the shipping entity
...............................................................................................................................
توقيع امل�ستلم:
..........................................................................................................................
Signature of the recipient:
...............................................................................................................................
Official Useلال�ستعمال الر�سمي
: Signature & Stamp:التوقيع و اخلتمInspector Name:............................................................................. اإ�سم املفت�ص
File No .................................................................................................. رقم امللف
Time Completed ....................................................................... وقت التخلي�ص
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ك�صف �لعملت �مل�صرح عنها
Statement Declared Currencies
CurrencyAmountاملبلغ بالدرهم
Amount in Dirhamالعملةاملبلغ
Totalاملجموع
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102
منوذج ختم �ملقا�صة خلف �لبيان �جلمركي
The Form of clearing stamp on the back of Customs declaration
______________ Customs Post in the state of ____________ herewith certifies that the goods
incoming under Import Bill No ___________ dated / / 200 to ____________ via __________
post have been transported and Customs duties (fees) applicable thereon have been collected
in line with the clearing regulation, amounting ( ).
Only _________________________________________________
Officer in charge: __________________. Signature:______________. Date: / / 200
GCC Logo State Logo
3 - Statistical Statement Appendix
Statement of Customs duties payable on ____________ for the period from / / to / /
SN
Firs
t Poi
nt o
f Ent
ry
Statistical Statement
S.J
Customs Declaration (Bill)
C.D
Num
ber
Dat
e
Impo
rter
’s N
ame
Goo
ds V
alue
(CIF
)
Num
ber
Dat
e
Type
of G
oods
Qua
ntity
Tra
nspo
rted
Goo
ds V
alue
(CIF
)
Cus
tom
s D
utie
s
(Set
-off)
Total Total
Notes:
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ual
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Appendix No. (D):
Controls on Exemption of Industrial Inputs From Customs Duties in the GCC Countries:
I: Controls on Exemption of Industrial Inputs:
In its 22nd session held in Muscat, Oman, between 30-31 of December 2001, the GCC Supreme
Council approved “to grant industrial facilities in the GCC countries an exemption from Customs
duties on their imports of machinery, equipment, spare parts, raw unprocessed and semi-
processed materials and packing materials which are directly required for industrial production,
subject to the controls below:
The industrial facility must have an industrial license issued by the relevant industry competent
authority in the State.
The facility shall complete both Exemption Application Forms (A) and (B), and answer all 1.
questions stated therein in Arabic, but the lists of imports to be exempted from Customs
duties shall be complete in the same language to be used in the shipment documents
thereof (1).
The Exemption Application shall be accompanied with all required documents, and if such 2.
documents are not enclosed in full, the application shall be incomplete and can not be
processed.
Exemption of machinery, equipment, spare parts and raw materials shall continue as long 3.
as the facility is there. However, semi-processed and packing materials shall be exempted
for a period of five years renewable subject to the approval of the competent ministerial
committee within the framework of the GCC Secretariat General (in view of its evaluation of
industrial production sectors).
As for strategic industries of great significance to the national economy, the State’s competent 4.
authority may recommend otherwise and for periods longer than those aforementioned.
The application for exemption from Customs duties must be submitted on Form (A) after 5.
obtaining the license. Customs Exemption Application Form (B) shall be submitted 15 days
from the date expected for the arrival of the shipment of imports exempted from Customs
duties.
The industrial facility granted the exemption shall comply with:6.
6.1- Maintaining a Common Form Register of machinery, equipment, spare parts and raw
materials.
6.2- Maintaining another Common Form Register of semi-processed materials and packing
materials, provided that the two said registers shall include the following information with respect
to the material or commodity to exempted: name, HS code, unit, quantity, value, exporter’s invoice
with date and value, Customs bill number, country of origin, customs exemption: number, date
and value, materials consumed so far throughout the year, remaining materials, and the space
dedicated for notes. This shall be accompanied with the balance sheet and closing accounts
(trading and profit & loss accounts) of the previous financial year authenticated by an auditor
1 Form (A) titled “Application for Exemption from Customs Duties” includes general information about
the project, such as: the name of the facility owner, license number, industrial registration number, as well
as details related to project products, and machinery , equipment and raw and semi-processed materials
required for the industrial facility, with the quantity there of required per year. This Application for Exemption
shall be approved by the concerned Minister directly after concluding the licensing procedures.
Part Eight: Appendix D:
104
duly registered in the home country of the industrial facility.
The Financial and Economic Cooperation Committee may, in coordination with the Industrial 7.
Cooperation Committee, interpret and amend these controls.
These controls shall be subject to evaluation three years after the commencement of 8.
implementation thereof.
These controls shall come into force three months after the commencement of the application 9.
of the Common Customs Tariff adopted by the GCC Supreme Council (2).
II: Forms and registers required for the application of these controls:
In its 58th meeting held on 12 October in Riyadh, the Financial and Economic Cooperation
Committee resolved to adopt the forms and registers required for the application of controls on
exemption of industrial inputs from Customs duties, as follows:
Application for Exemption from Customs Duties (Attachment 1)
Certificate of Customs Exemption of Industrial Facility Imports (Attachment 2)
Register of Machinery, Equipment, Spare Parts and Raw Materials (Attachment 3)
Register of Semi-processed and Packing Materials (Attachment 4)
The Customs post in any GCC member state through which goods have been imported shall
facilitate the entry of imports for which such a certificate has been issued by the competent
authority in any GCC state.
2 In its 23rd session held in Qatar, the GCC Supreme Council resolved to commence the application
of the GCC Common Tariff as of 1st of January, 2003.
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Attachment No 1(Form A)
Application for Exemption from Customs Duties
I: General Information on the Industrial Project (Facility): ......................................................................................................................
(1) Name of the Industrial Project (Facility): ...............................................................................................................................
(2) Director’s name.............................................................................................. Nationality:..............................................................................................
(3) Legal Form:........................................................................................................................................................................................................................................
(4) Address:.................................................................................................................................................................................................................................................
Management: P.O. Box:...............................................Postal Code:...............................................
Tel:..............................................................................................Fax:..............................................................................................
Factory: ...............................................P.O Box: ............................................... Postal Code...............................................
Tel:..............................................................................................Fax:..............................................................................................
Email:.............................................................................................................................................
(5) Location:.............................................................................................................................................
(6) Industrial License NO: .............................................................................................. Date:........................................................................................
(7) Industrial Registration No.......................................................................................... Date:.........................................................................................
(8) Commercial Registration No:............................................... ..................................Date:...............................................
(9) Actual Production Commencement Date:........................................................................................................................................................
II: Details of Project products:
SN Products HS Code Measurement Unit Production per year
III: Project Machinery, Equipment and Spare Parts to be Exempted from Customs Duties:
SNMachinery,
Equipment and Spare Parts*
HS Code Quantity Design
Capacity Value Exporter
* Additional pages shall be attached for further details, if required.
IV: Project Raw Materials to Be Exempted from Customs Duties:
SN Description (*) HS Code Unit Quantity Per Year Exporter
V: Project Semi-Processed Materials and Packaging Materials To Be Exempted
from Customs Duties:
SN Description (*) HS Code Unit Quantity Per Year Exporter
* Additional pages shall be attached for further details, if required.
Part Eight: Appendix D:
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106
ب�سم اهلل الرحمن الرحيم
GCC
Secretariat
Logo
Attachement No “2” (Form B)
State
Logo
Certificate of Customs Exemption
for Industrial Facility Imports
No:....................
Date:.....................
4- Commercial Registration No:………… Date:…….
5- Exemption Ref. No:
.................................
6- Bill of Lading No: ................................
Name of Facility
................................................
Industrial License No: …………Date:…….
Industrial Registration No:………… Date:…….
Value
in Local
Currency
Value in
Original
Currency
Invoice
No
Country
of OriginQuantity Unit
HS
CodeDescription SN
Official Authority Approval
Attachments: The following shall be attached to the application:
1- Invoice authenticated by the competent authority 2- Bill of Lading 3- Bank Letter of Credit
4- Imports Certificate of Origin 5- Original Documents for matching
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Attachment No (4)
Register of imported semi-processed materials and packing materials exempted from customs
duties
SN: …………………..
Exemption Ref. No: ……………….. Industrial Registration No:
……………
Date: …………………… Industrial License No: ……………….
Commercial Registration No: ………………..
sem
i-pro
cess
ed m
ater
ials
and
pac
king
mat
eria
ls
HS
Cod
e
Uni
t
Qua
ntity
Exporter’s
Invoice
Cus
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ill N
o
Cou
ntry
of O
rigin
Customs
Exemption
Con
sum
ed M
ater
ials
Rem
aini
ng m
ater
ials
Rem
arks
No
Dat
e
Am
ount
No
Dat
e
Am
ount
Balance Sheet shall be attachedAppendix ( ) INCOTERMS
Part Eight: Appendix D:
108
Attachment 3
Register of imported machinery, equipment, spare parts and raw materials
Exempted from Customs duties
SN: …………………..
Exemption Ref. No: ……………….. Industrial Registration No:
……………
Date: …………………… Industrial License No: ……………….
Commercial Registration No: ………………..
mac
hine
ry, e
quip
men
t, sp
are
part
s an
d
raw
mat
eria
ls
HS
Cod
e
Uni
t
Qua
ntity
Exporter’s
Invoice
Cus
tom
s B
ill N
o
Cou
ntry
of O
rigin
Customs
Exemption
Con
sum
ed M
ater
ials
Rem
aini
ng m
ater
ials
Rem
arks
No
Dat
e
Am
ount
No
Dat
e
Am
ount
Balance Sheet shall be attached
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Type of Customs Service SN
Customs card for modes of transportation and machinery 1
Request for amendment to Customs card (by client per error) 2
Replacement of any lost official document issued by Customs 3
Re-export Bill 4
Import Bill of Exempted (duty-free) Goods imported by land or air 5
Import Bill of Dutiable Goods 6
Export and Temporary Export Bill 7
Transit Bill 8
Statistical Declaration 9
Manifest for Small (wood) Loaded Ships 10
Importer’s/ Exporter’s Code (companies) 11
Importer’s Code Renewal Fees 12
HS Code 13
Re-issuance of Manifest for Outward Small Unloaded Ships 14
Import Bill of duty-free shipment imported through express couriers 15
Import Bill of dutiable shipment imported through express couriers 16
Import Bill of duty-free air shipment 17
Import/ Export Bill for postal parcels 18
Customs Exit/ Entry Acquittal Certificate 19
Issuance of Customs Exit/ Entry Certificate 20
Incorporation of a company/ Issuance of commercial license for clearing agents, shippers and suppliers 21
Renewal 22
Opening a new branch 23
Adding a new partner 24
Adding a new activity 25
Issuance of an annual clearing agent card 26
Renewal of representative’s card AED 50 per month (delay penalty) 27
Industrial Product Exemption Fees 28
A True Copy Certificate 29
Fees for matching goods based on client’s written request 30
Customs seals fees 31
Land border customs clearance service fees (non-discriminatory road fees) 32
Deposit refund fees 33
Deposit fees for incomplete original documents 34
Letter of Entry into Other Ports in the State for wood ships 35
Return Cheque Fine 36
Customs Bill Cancellation Fees 37
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110
Terms of Delivery in International Trade (INCOTERMS)
ARABIC MEANING DESCRIPTION ABBREVIATION
الت�سليم ار�ص امل�سنع Ex-ًWork, Ex-Works EXW
الت�سليم على ظهر الباخرة Free On Board FOB
قيمة الب�ساعة وال�سحن والتاأمني Cost , Insurance and Freight CIF
قيمة الب�ساعة وال�سحن Cost and Freight C&F
ال�سحن مدفوع اإىل ...
مكان الو�سول
Carriage paid to ...
Port of destination CPT
ال�سحن والتاأمني مدفوعان Carriage and Insurance Paid CIP
ناقل بدون اأجور Free Carrier FCA
جاهز للت�سدير مبيناء الت�سدير Free Alongside Ship FAS
ت�سليم باحلدود Delivery At Frontiers DAF
ت�سليم الباخرة Delivery Ex-Ship DES
ت�سليم بالر�سيف Delivery Ex-Quay DEQ
ت�سليم غري مدفوع الر�سوم Delivery Duty Unpaid DDU
ت�سليم مدفوع الر�سوم Delivered Duty Paid DDP
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ual
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Advisors
Eng. Marwan Mohammad Gharaibeh
Mohammad Khamis Fhreih
Rashed Hasan al-Hosani
Yousef Hamdi Gharaibeh
Preparation and Editing Team
Hameedah Suleiman al-Jabiri
Abdullah Yousef al-Hamidi
Sayyed Farag Abdulaal
Khaled Mohammad Al-Shareef
Yahya Abbas At-Tahiri
Othman Saeed Al-Husseini
Mohammad Mubarak Omar
Ayman Ibraheem Al-Thaher
Ameerah Mohammad Al-Mohri
Directorand the supervision and follow-up
Hazza’a Jamil Al Zubaidi
Translation Revision and Editting
Mohammad Fayez Obeidat
Amin Khassawneh
Anas Al-Shair
Ayman Shanneak
