Doing Business in UAE - Morison Menon
Doing Business in UAE - Morison Menon
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