Dubai Customs Alerts

Dubai Customs has introduced temporary facilitation measures to safeguard the continuity of regional trade flows during the current exceptional circumstances. This facilitation measure allows containers arriving at Khorfakkan and Fujairah port to be transported directly by road to Jabel Ali port and Dubai Free Zones without undergoing standard Customs clearance procedures at the port of arrival. This new temporary initiative by Dubai Customs aims to ensure continuity in cargo movement and maintain the smooth flow of regional trade during the current operational disruptions.

From a UAE VAT perspective, the temporary customs facilitation does not alter the VAT treatment of import transactions, provided the goods remain under bonded transit or suspension regimes and the final import clearance continues to occur at Jebel Ali Port or within the relevant Designated Zones. In such cases, the VAT liability arises only at the point of final customs clearance, in line with existing rules.

However, businesses should carefully review the end‑to‑end transaction flow and ensure that comprehensive supporting documentation including transit records, customs entries, and transport evidence is maintained. This will be essential to demonstrate accurate VAT reporting and to support compliance during any future audit or review.

Key Highlights - Customs Notice 03/2026

1. Direct bonded transfer from Khorfakkan & Fujairah to Jebel Ali

Containers arriving at Khorfakkan or Fujairah ports may be moved directly by road under bonded transport to Jebel Ali Port and Dubai Free Zones, without completing customs clearance at the arrival port. Upon arrival, containers are placed in designated yards until standard customs procedures are finalized.

Key roles & responsibilities:

• DP World will coordinate bonded trucking, ensuring smooth delivery to Jabel Ali/Dubai Free Zones and also integrate manifest data with Dubai Customs systems. At Jabel Ali, containers are placed in a Designated holding yard.
• Shipping line/agent will submit cargo manifest, issue Delivery Orders (DO) via Dubai Trade platform.
• Consignee/importer will submit customs declarations, complete all customs clearance procedures prior to cargo release.
• Please note, this arrangement is effective from 08 March 2026, and it is valid only during the exceptional circumstances and subject to amendment or withdrawal.

Key Highlights - Customs Notice 04/2026

2. Activation of the Dubai–Oman Green Corridor

Dubai Customs has issued Customs Notice No. (04/2026) announcing the activation of a Green Corridor between the Emirate of Dubai and the seaports of the Sultanate of Oman for shipments transported via land routes. This initiative represents a proactive response to evolving regional logistics challenges and introduces temporary facilitation measures aimed at ensuring continuity of trade, strengthening supply chain resilience, and enabling the uninterrupted movement of cargo across the region.

Green Corridor Activation

A dedicated facilitation corridor has been introduced to streamline cargo movement between Oman seaports and Dubai via land transport routes, ensuring uninterrupted flow of goods across the region.

Import Scope

The Green Corridor applies to goods arriving through seaports in Oman and destined for Dubai’s local market or Free Zones, enabling faster processing and enhanced logistics continuity.

Export Scope

The mechanism also supports outbound cargo, allowing goods originating from Dubai’s local market or Free Zones to be exported efficiently through Oman seaports.

Operational Movement

Cargo discharged at Oman ports will undergo Oman customs clearance before being transported by road through the Al-Wajajah border crossing, where it will subsequently be processed by Dubai Customs at the Hatta border.

Documentation Requirements

All standard documentation continues to apply, including:

• Bill of Lading
• Cargo Manifest
• Any additional documents required by the relevant customs authorities

Excluded Goods

• Specific commodities listed in the official annex to Customs Notice No. (04/2026) are excluded from this facilitation and must follow standard customs procedures.
• Please note, this arrangement is effective from 14 March 2026, and it is valid only during the exceptional circumstances and subject to amendment or withdrawal.
• This temporary arrangement marks an important advancement in strengthening UAE–Oman trade connectivity, while providing greater operational flexibility and resilience for supply chains operating across the corridor.

Recommended action for businesses:

1. Coordinate closely with shipping lines, freight forwarders, and customs brokers to ensure all movements align with the updated routing and documentation requirements.
2. Prepare for bonded road transit procedures in place of standard port‑based customs clearance, including the necessary seals, transit documents, and compliance steps.
3. Monitor operational updates from Dubai Customs and DP World to stay informed of any changes to procedures, requirements, or facilitation measures that may impact shipment planning.

Contact us to schedule a consultation and explore how your organization can enhance compliance and streamline operations under this temporary facilitation framework.