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Importers should have an
Importer Code allotted by the Customs Department
which is given on submitting the application
in the prescribed form together with the copy
of Trade License. Importers are allowed only
to import goods which are related to the activities
permitted by the license.
Following are the procedures
for clearance of respective Custom Bills to clear
goods arrived via Sea Ports in Dubai.
Import
Bills
The consignee/Agent should
obtain a Delivery Order from the Shipping Agent
and present to Customs the original and the
copy supported by (1) Original Invoice (2)
Original Certificate of Origin (3) Packing
List (4) Bill of Lading Second original.
Payment of Duty
In accordance with Customs Ordinance, Customs duty is calculated on CIF value at the rate of 5%. Imports of all intoxicating liquors will be subjected to a 50% customs duty on their CIF value. Import of Tobacco Products is 100% of the CIF Value. CIF value will normally be calculated by reference to the commercial invoices covering the relative shipment, but Customs is not bound to accept the figures shown therein and may set an estimated value on the goods, which shall be final, as far as duty is concerned. Deduction on invoices for agency commissions and internal settlements between suppliers and importer/agent are dutiable and will be added back for calculation of duty.
Method of Duty payment
The
import duty may be paid in the form of cash
or cheque, customs duty guarantee issued
by the bank, bank receipt if duty has been
paid through a bank, customs duty credit
facility against guarantee or deposit against
customs duty. If some original documents
like,. Invoice/Certificate of Origin, are
not available a deposit of Dhs. 500 in cash
or
by cheque needs to be made.
The official will calculate and collect the duty and return to the consignee/agent
a) The original of the delivery order
b) The original and two copies of the Custom Bills.
The Custom Bill will authorize
the release of goods to the consignee/agent
by the Ports Authority, which will retain the
original delivery order and original custom
bill after completing the delivery of goods.
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 a deposit to Customs as a security against duty liability.
Types of Deposit:
Duty Deposit: Paid in lieu of duty. Especially useful if there is doubt whether duty is actually payable - or if there is a delay in producing the right documents. Claim the refund within 60 days.
Deposits against original documents:
Allows goods to be cleared pending receipt of the original invoice or certificate of origin. Claim the refund within 60 days.
Import for Re-export Deposit: Allows to import goods with an option to re-export within 180 days. Claim the refund within 240 days.
Transit
deposits: Allows to send
goods overland to its final destination
outside the UAE, from one Customs area
to another. Goods must leave the country
within 30 days. Claim the refund within
45 days.
Free Zone Overland Export deposit: Allows goods to be moved between free zones and port areas in UAE. Goods must refund within 45 days.
Customs assess the amount
to be deposited in each case. Missing documents
are usually assessed at Dh.500 each. Transit
Deposit are usually equal to the duty value
of the consignment. But Customs determine what
is to be paid in individual cases. Decision
of customs whether to accept an application
and how much is to be paid is final.
Refund of deposit
To claim refund within the prescribed period, pink copy of the Customs Bill together with supporting documents such as Customs duty receipt, the original document, or proof of export for overland movements should be produced to the Customs Department. Claims for refunds must be submitted to the Customs Office where payment was made. Claims for refund of deposits are subject to time limits. In summary they are as follows: Customs duty & missing documents - claim within 60 days.
Import for Re-export claim within 210 days, but re-export of the goods must be within 180 days of the bill date.
Transit Deposits - claim within 45 days but goods must leave the country within 30 days. JAFZ, AIRPORT FZ, DFSA - claim within 45 days but goods must leave the country within 30 days of bill date.
Any number of separate shipments may be made against one bill, but only one claim may be lodged. Certification of overland transit and export movements should be obtained by the shipper on "Customs Exit/Entry Certificate".
Signatory authorities acceptable to Customs are:
Customs Officers at any Port or Airport in the UAE.
Customs Authorities in a foreign country Customs certification from border post in USA.
Master of the Vessel in case of ship's spares. Customs verify claims by reference back to the original copy of the bill. It is important, therefore, that the export certification is for precisely the same goods as described in the original bill.
Payment of Deposit Refunds:
Provided that the claim is in order and no queries arise, refund cheques will usually be available within two weeks of submission of the claim. Claims, which are not accepted, are returned with a Rejection Notice explaining the reason for refusal of the claim and decision of customs is final in this regard.
Imports 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 six months are liable for duty payment. In such case documentation is the same as for imports, except (1) declaration as Import for Re-exoprt (2) deposit or submit bank guarantee in lieu of Customs duty. (3) re-exporting of such goods is subject to Customs inspection before they are re-exported.
Note:
For both Import and import,
and for re-export, where required, written
approval from either Ministry of Defence (for
arms and
ammunitions), Ministry of Information (for
mass media materials), Ministry of Health (for
drugs) or Ministry of Agriculture (for pesticides,
fertilizers, seeds etc) must also be provided.
Temporary Admission
Goods imported for 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. The goods must be inspected
prior to packing them for re-export. Customs
will arrange sealing consignments, stuffed
in container at the exhibition site on request.
Equipment imported for temporary use in construction,
scientific research, and development projects,
for repair or maintenance are given sufficient
time to re export considering the period
of contract or other documentary evidence to
justify
the period required. In both the cases documentation
is the same as for Import for Re-export except
declared as for "Temporary Admission".
Transit
Consignments received on a through bill of lading, consigned to destination outside the UAE, and dispatched overland are cleared on a "Transit Bill". The agent should submit to Customs
1. |
Delivery Order by the Shipping Agent |
2. |
Copy of Bill of Lading or Manifest |
3. |
Evidence of value (if available or else Customs will estimate.). |
Deposit or Guarantee amounting to the potential duty liability will 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 on a through Bill of lading 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. No payment required for Transshipment.
Re-export procedure for goods of foreign origin: The documents required to re-export of goods of foreign origin are
1. |
Original Invoice |
2. |
Re-export Declaration duly completed. In the case of vehicle re-export, re-export permit from the Police Department is required. Goods imported for re-export are subject to Customs inspection before they are re-exported in order to get the deposit refunded or guarantee released. |
Export procedure for goods of UAE origin
There is no duty on exports, but shippers are required to provide Customs with the following information for the Government's statistical records
1) Original Invoice
2) Export Declaration duly completed.
In the case of vehicle export, exoprt permit from the police Department required. Export Declaration must not be raised for export covered by Free Zone, DFSA, and Transit Bills.
Prohibited Items
The following items are prohibited:
1. |
All kind of drugs (Hashish, Cocaine, Heroin, etc.) |
2. |
Forged and duplicate currency. |
3. |
Publications, photographs, oil painting cards, books, magazines and sculptures that do not adhere to religion, morals or aim at causing corruption and disorder. |
Restricted Goods
The following goods are not allowed to be imported without previous permission from the concerned government bodies:
1. |
All kind of weapons and ammunition |
2. |
Alcohol and liquor. |
3. |
Pharmaceuticals used for medicinal purposes. |
4. |
Chemical, organic fertilizers, agricultural fixers and lethal plant epidemics. |
5. |
Seeds and agricultural arboretums. |
6. |
Medicines and medical drugs. |
7. |
Publications, visual and audio tapes |
8. |
Telecommunication equipment |
9. |
All foodstuff |
10. |
Living bees and bee queens |
11. |
Fireworks and explosives |
12. |
All kinds of camels |
13. |
"Habara" Falcons |
14. |
Equine breed (horses, mules, donkey, ponies and zebras) |
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