To export anything to Dubai (UAE) from Pakistan or any other country, you have to understand the UAE import procedures:
Customs Procedures in Dubai
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:
- Original Invoice
- Original Certificate of Origin
- Packing List
- Duplicate bill of lading (B/L)
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
- The original of the delivery order
- 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.
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. Claim the 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.
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.
Licensing Information: The Department of Economic Development, with the institutional support from the Dubai Chamber of Commerce & Industry, is the statutory body that regulates and controls the licensing procedures for an entity in Dubai. It was formed to organized and activate industry as well as internal and external trade in the Emirate and prepare studies relating to industrial and commercial activities.