Doing Business in UAE - Morison Menon

General
Information
Customs Procedures
(Dubai)
Importer Code
An importer code is a pre-requisite for importers.
This is issued to traders who hold valid
trade license issued by the economic or municipal
departments in the UAE. Importers are allowed
to import only goods in the category specified in
the license.
Import Bills
The normal imports for local or any other
AGCC country consumption is cleared on Import
Bills. The documents required are:1. A delivery
order from the Shipping Agent in duplicate.
2. Original Invoice 3. Original Certificate
of Origin 4. Packing List 5. Bill of Lading
Second original. On presenting the above documents,
customs will collect customs duty,
if applicable, and clear the import bill.
Import for Re-export
Consignees, with Customs approval, may import
goods with the intention of re-exporting them
within 180 days, on payment of a deposit or
submission of a bank guarantee in lieu of duty.
In these cases the deposit or bank guarantee is
refunded/released on proof of re-export. Goods
remaining in the UAE after 180 days are liable
for duty payment.
Temporary Admission
In both the cases documentation is the same as
for Import for Re-export except declared as for
“Temporary Admission”. Goods imported for
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exhibitions must be re-exported within 90 days
of import. Permits to such exhibitions which
are issued by the concerned authorities must
be presented at the time of import. Equipment
imported for temporary use in construction, scientific
research, development projects, for repair
or maintenance are given sufficient time to reexport
considering the period of contract or
other documentary evidence to justify the period
required.
Transit
Consignments received through bill of lading and
consigned to a destination outside the UAE, and
dispatched overland are cleared on a “Transit
Bill”. The agent should submit to Customs (a)
Delivery Order by the Shipping Agent (b) Copy of
Bill of Lading or Manifest (c) Evidence of value
(if available or else Customs will estimate.) (d)
Deposit or Guarantee amounting to the potential
duty liability shall be required which will be
refunded or released on production of proof of
exit of the goods out of the UAE within 30 days
of the Transit Bill date.
Transshipment
Consignments received through Bill of lading and
consigned to a destination outside the UAE and
dispatched by sea direct from the port (SHIP-
SHORE-SHIP or SHIP-TO-SHIP) are cleared on
Transshipment Bill. The ship’s Agent should
submit to Customs a Delivery Order.
Re-Export Procedure for goods of foreign
origin:
(a)Documentation Requirement:
• Original Invoice
• Re-export Declaration duly completed
• Copy of the import bill for re-export