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Doing Business in UAE - Morison Menon

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In the case of vehicle re-export, export permit<br />

from the Traffic Department is required.<br />

(b) Goods imported for re-export are subject<br />

to Customs <strong>in</strong>spection before they are reexported<br />

<strong>in</strong> order to get the deposit refunded or<br />

guarantee released<br />

(c) The re-export is cleared on an Export<br />

Bill. While re-export<strong>in</strong>g goods on which is the<br />

importer <strong>in</strong>tends to claim the deposit paid on<br />

importation, the follow<strong>in</strong>g documentation should<br />

be completed.<br />

Re-Export by:<br />

(a) Road:<br />

• An Exit/Entry Certificate duly certified by the<br />

customs <strong>in</strong>spector evidenc<strong>in</strong>g the stuff<strong>in</strong>g or<br />

pack<strong>in</strong>g etc. and by the customs authorities at<br />

the po<strong>in</strong>t of exit<br />

• Road Manifest.<br />

(b) Sea:<br />

• An Exit/Entry Certificate<br />

duly certified by the customs<br />

<strong>in</strong>spector evidenc<strong>in</strong>g<br />

the stuff<strong>in</strong>g or pack<strong>in</strong>g<br />

etc. and by the customs<br />

authorities at the po<strong>in</strong>t of<br />

exit; and<br />

• Clear the export Bill.<br />

(c) Air:<br />

• An Exit/Entry Certificate duly certified by the<br />

customs <strong>in</strong>spector evidenc<strong>in</strong>g the stuff<strong>in</strong>g or<br />

pack<strong>in</strong>g etc. and by the customs authorities at<br />

the po<strong>in</strong>t of exit<br />

• Airway bill<br />

• Export Bill.<br />

(d) Exports by launches or other country<br />

crafts:<br />

• An Exit/Entry Certificate duly certified by the<br />

customs <strong>in</strong>spector evidenc<strong>in</strong>g the stuff<strong>in</strong>g or<br />

pack<strong>in</strong>g etc. and by the customs authorities at<br />

the po<strong>in</strong>t of exit.<br />

• Export Manifest.<br />

Export Procedure for Goods of <strong>UAE</strong> Orig<strong>in</strong>:<br />

There is no duty on exports, but shippers are<br />

required to provide Customs with the follow<strong>in</strong>g<br />

<strong>in</strong>formation:<br />

• Orig<strong>in</strong>al Invoice<br />

• Export Declaration duly completed<br />

<strong>Do<strong>in</strong>g</strong> <strong>Bus<strong>in</strong>ess</strong> <strong>in</strong> <strong>UAE</strong> and <strong>UAE</strong> Free Trade Zones 4th Edition 2006<br />

• In the case of vehicle export, export permit<br />

from the Traffic Department is required. Export<br />

Declaration must not be raised for export covered<br />

by Free Zone, DFSA, Transit Bills.<br />

• The export is cleared on an Export Bill<br />

Customs Procedures <strong>in</strong> Jebel Ali<br />

Free Zone<br />

The Jebel Ali Customs Centers (JACC) clears altogether<br />

six types of bills depend<strong>in</strong>g on the movement<br />

of the consignments be<strong>in</strong>g cleared<br />

(a) Free Zone Bills of Entry (BOE):<br />

The required documents for clearance: The<br />

Delivery Order (DO) issued by the shipp<strong>in</strong>g<br />

agent, orig<strong>in</strong>al <strong>in</strong>voice issued by the supplier,<br />

pack<strong>in</strong>g list (P/L), Bill of Lad<strong>in</strong>g (B/L), certificate<br />

of orig<strong>in</strong> (COG). If the client possibly lacks any<br />

of the above documents,<br />

refundable amount of<br />

AED.500 should be paid,<br />

claim of which should be<br />

forwarded to the Jebel<br />

Ali Customs Centers<br />

with<strong>in</strong> 60 days from the<br />

bill date. The <strong>in</strong>com<strong>in</strong>g<br />

FZ consignments must be<br />

sealed while deliver<strong>in</strong>g at<br />

the free zone.<br />

(b) Ex-FTZ Export Bill: These types of bills<br />

are cleared on a deposit payment ( usually<br />

cash/cheque/guarantee) and usual registration<br />

charges (deposit is not applicable for the clearance<br />

of bill for ship-shore-ship forward<strong>in</strong>g).<br />

The required documents for clearance: orig<strong>in</strong>al<br />

<strong>in</strong>voice prepared by the licensee, P/L, Delivery<br />

Advice by licensee and exit/entry certificate. The<br />

refund claim should be submitted with<strong>in</strong> 60 days<br />

from the bill date though the export<strong>in</strong>g time limit<br />

is only 30 days. In addition to the deposit, 10%<br />

of the FOB price would be collected as penalty if<br />

the client has failed to submit claim together with<br />

the attested copies of the exit/entry certificate<br />

with<strong>in</strong> the stipulated time. The Jebel Ali Customs<br />

Centers issues Road Transport and GCC Transit<br />

Manifests towards this. And if it is forwarded<br />

by country crafts the Transit and Export (sea<br />

freight) Manifests would be issued while proce-<br />

<strong>Morison</strong> <strong>Menon</strong><br />

43<br />

General<br />

Information

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