UAE: Customs guidance on imports of goods via e-commerce (Dubai)

Guidance concerning the import of goods between companies via e-commerce channels

Guidance concerning the import of goods between companies via e-commerce channels

Dubai Customs released guidance (Customs Notice no. 13/2021) concerning the import of goods between companies via e-commerce channels. The notice applies to commercial companies—including free zone companies and customs warehouses—and has an effective date of 14 November 2021.

According to the guidance:

  • Companies seeking to enroll in e-commerce activity must register with Dubai Customs customer registration system without needing to add the activity to their trade license.
  • Logistics companies may clear goods on behalf of companies registered under the Dubai Customs customer registration system.
  • The import/export of goods for e-commerce purposes must be processed as a customs declaration through the Dubai Trade portal in accordance with regular procedures.
  • Customs declarations for goods having a value not exceeding AED 30,000 will be exempt from relevant customs service charges.
  • Companies are required to obtain necessary approvals from competent authorities for importing restricted goods or goods subject to special procedures.
  • Electronic documents and invoices are acceptable for customs clearance and the records must be retained and provided to Dubai Customs upon request.

Customs declarations covered by the system

The guidance applies with regard to the following customs declarations for the import/export of goods:

  • Gulf Cooperative Council (GCC) countries/rest of the world to local
  • Free zones/customs warehouses to local
  • GCC countries/rest of the world to free zones/customs warehouses
  • Local to GCC countries/rest of the world
  • Local to free zones/customs warehouses
  • Free zones/customs warehouses to GCC countries/rest of the world
  • Temporary admission from rest of the world/free zones/customs warehouses to local
  • Temporary admission from GCC countries to local
  • Transfer within the same free zones
  • Transit between Dubai free zones
  • Transfer between customs warehouses in Dubai
  • Customs warehouses to free zones
  • Free zones to customs warehouses

KPMG observation

Free zones, local companies and customs warehouses involved in e-commerce activities may take advantage of registering with the Dubai Customs customer registration system and avail the benefits stipulated in Customs Notice no. 13/2021.

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

 

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