UAE: Exemption from service fee, customs deposit refund claims (Dubai)

Service fee exemption for customs deposit refund claims by companies in free zones

Service fee exemption for customs deposit refund claims by companies in free zones

Dubai Customs issued guidance regarding a service fee exemption for customs deposit refund claims by companies in free zones.

The guidance—Notice no. 06/2021 [PDF 750 KB]—has an effective date of 1 April 2021.

Before 1 April 2021, Dubai free zone companies were required to pay service fees to claim a refund of a customs deposit when their goods transited out of free zones to any destination (including other Dubai free zones). The guidance in Notice no. 06/2021 exempts free zone companies from having to pay the service fee for claims of the customs deposit refund for goods valued at less than AED 3,000 for the following declarations:

  • Free zone transit-out declarations
  • Transit between Dubai-based free zones declaration

For goods with a value exceeding AED 3,000, regular service fees for customs deposit refund claims are to apply.

Regardless of the value of goods exported, all free zone companies must follow the regular procedure to submit the customs deposit refund claims through the electronic channel.

Read an April 2021 report prepared by the KPMG member firm in the United Arab Emirates



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