Dubai Customs released guidance (Notice no. 1/2021 (14 January 2021)) concerning the submission of customs declarations and required documents.
The guidance reinstates the process initiated by Notice 1/2018, requiring the submission of customs declarations. Notice 1/2018 was suspended, as part of the government’s response to the coronavirus (COVID-19) pandemic by Notice 2/2020 which paused the requirements to submit customs declarations.
Notice no. 1/2021 revokes the suspension allowed under Notice 2/2020, and reinstates the customs declaration requirements beginning 31 January 2021. As of that date, businesses will have to submit customs declarations and other required documents to Dubai Customs within 14 days of processing of the customs declaration on the Mirsal2 portal. Once the 14-day period lapses, a daily late charge will be applied.
Special rules apply for customs declarations completed between 29 March 2020 and 31 January 2021.
Read a January 2021 report prepared by the KPMG member firm in the United Arab Emirates
The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.