Exemption For Customs Service Charges

9/13/2021

WHO?

The exemption applies to customs declarations for import and export of goods under the following:

  1. GCC / rest of the world ("ROW") to local
  2. Free zones ("FZ") customs warehouses to local
  3. GCC / ROW to FZ / customs warehouses
  4. Local to GCC / ROW
  5. Local to FZ / customs warehouses
  6. FZ / customs warehouses to GCC / ROW 
  7. Temporary admission from GCC / ROW / FZ / customs warehouses to local
  8. Transfer within the FZ
  9. Transit between FZs in Dubai
  10. Transfer between customs warehouses in Dubai
  11. Customs warehouses to FZ
  12. FZ to customs warehouses

WHEN?

  • Customs Notice No. 13/2021 is effective from 14 November 2021.

GCC Tax Update

HIGHLIGHTS

  • Goods with value below AED 30,000 are eligible for the exemption from customs service charges.
  • Companies trading via e-commerce channels must register with Dubai Customs’ customer registration system (CRM).
  • Logistics companies must register their clients under the Dubai Customs’ CRM.

KEY TAKEAWAYS

  • Companies purchasing or selling e-commerce goods in the UAE should determine if they are eligible for the exemption on customs service charges.

Contact Us

Markus Susilo
Markus Susilo
Partner, Tax Advisory
Michel-Ruitenberg
Michel Ruitenberg
Director – Tax Advisory