Doing Business in UAE - Morison Menon

dure remain the same including deposit payment
and registration charges. In all cases the licensee
should produce the copy of the license together
with other documents.
(c) Ex-FTZ Import Bill: This is cleared on duty
payment (if dutiable) plus registration charges.
Document: original invoice and DA by licensee,
copies of licenses of seller and buyer. The Free
Zone Bills Of Entry, if any, should be referred to
separately.
(d) FTZ Internal Transfer Bill: This is cleared
on payment of only the registration charges.
Required documents: invoice by the seller showing
items sold to the buyer (both will be FZ licensees),
DA by seller, supplier’s original invoice,
letter showing transfer of ownership signed by
both the seller and buyer and licenses of both
seller and buyer.
(e) Ex-FTZ Import Bill for Re-Export: This is
cleared on payment of deposit (cash/bank guarantee)
and registration charges. This is a beneficial
facility the DP & C have extended to the sole
authorized agents representing multinationals in
the UAE markets to import goods into the local
market from them instead of importing it from
overseas. To qualify to do this business transaction,
the local agent should produce to the JACC
an ‘Agency Registration Certificate’ issued by the
Ministry of Economy in UAE along with the FZ
licensee’s letter confirming the respective agent’s
representation in UAE market for their products.
Required documents: DA, seller’s original
invoice, copies of the licenses of both parties.
It must be re-exported within six months. Additional
60 days has been given for the claim settlement.
5% duty will be collected for the items
44
that have not been re-exported.
(f) Ex-FTZ Temporary Exit Bill: This is cleared
on payment of deposit and registration charges.
The goods being taken out of JAFZ temporarily
for overhauling/repair/exhibition/etc. are cleared
on this bill. Documents: DA, invoice and copy
of license. When the item/s is brought back or
taken out of JAFZ it is checked together with the
bill copy and the deposit will be refunded as per
the finding of the Customs Inspector. The goods
temporarily taken out of the Free Zone on this
bill should be brought back within 90 days and
the claim for refund of deposit should be submitted
to the JACC within 30 days of the expiry time
of bringing the goods back to the FZ. In other
words, within three months from the bill date,
claim for refund to deposit must be made.
Export Through Jebel Ali Free Zone (JAFZ)
Goods purchased in local market could be forwarded
to destinations through the JAFZ port.
It could be sea-freighted by both the individuals
and organizations. The prescribed ‘Declaration
Form’ is to be filled up and produced to the JACC
along with the respective invoice at the time of
exportation. The ‘Vehicle Clearance Certificate’
issued by the Dubai Traffic Department of the
Dubai Police is to be submitted, in addition, if the
consignment forwarded is of vehicles. Dhs.10 is
collected on Miscellaneous Receipt (MR) towards
this by the JACC.
Miscellaneous
The record of the spares used for repair/overhaul
of machinery within the FZ should be maintained
by the concerned licensee for JACC verification.
The JACC reserves the right to verify stock
records of the licensees in the FZ. Corrections on
documents prepared by the JACC are made on
payment of AED 10.
For all Free Zone Export Bills, whether deposit
paid or not or, otherwise, exported on ‘shipshore-ship’
basis, the key document of exit/entry
certificate with full endorsement by the exit point
Customs authorities should be submitted to the
JACC within the stipulated time.
Customs Deposits
In order to speed up clearance procedures in
cases such as Imports, Import for re-export and
overland transits, consignee or agent can pay