UAE: Update on the submission of customs declarations and supporting documents

In detail

The Notice covers some important updates such as:

Submission of customs declarations and the supporting documents: 

• Customs declarations and the supporting documents must be submitted to Dubai Customs within a maximum period of thirty (30) days from the date of filling the customs declaration. 

• Supporting documents include any transport documents (e.g. bill of lading, airway bill), commercial invoices, packing lists, certificate of origin, exit certificate (exports) and any import/export permits, if required.

Fees for late submission of documents: 

• Fees of AED 5 will be imposed for each day of delay after the above grace period, up to a maximum of AED 300 (equal to sixty (60) days) from the date of filling the customs declaration. 

• The revoked maximum period according to the Notice No. 1 of 2018 was ninety (90) days. 

• Customs declarations cleared during the period of 29 March 2020 to 29 September 2022 that have not yet been submitted to Dubai Customs will be excluded from the above grace period, and should be submitted within ninety (90) days from the date of the Notice enters into force (e.g. 24 April 2023)

Exemptions from the extended grace period:

• Transit declarations including trans-shipment; 

• Customs declarations cleared by companies that have an approved document e-archiving system;

• Direct import and export by entities exempted from customs duties in accordance with the GCC Common Customs Law*; and

• Import and export declarations made in a personal name.

Recordkeeping:

• All customs declarations and the supporting documents should be kept for five (5) years from the date of filling the customs declaration. 

• Dubai Customs may request any records (e.g. customs declarations and/or supporting documents) at any stage of the customs clearance process, or during the above prescribed-period of 5 years. 

The takeaway

Dubai Customs has extended the grace period concerning the submission of customs declarations and the supporting documents to 30 days after the submission of the customs declaration. 

We recommend importers and exporters to review their import and export processes and those of their customs brokers to ensure adherence to the new guidelines, especially the grace period to submit declarations and supporting documents. It is of critical importance that importers and exporters abide by the recordkeeping rules and are in a position to access complete customs records in case of an audit. Customs documents are not only crucial to address customs audits but also FTA audits.