A. The Customs Value of goods being imported through Dubai

A. The Customs Value of goods being imported through Dubaiborders shall be calculated by adding the following costs andexpenses:

1) The transaction value, that is the price actually paid or payablefor the goods when sold to GCC countries.

2) The costs, which must be added if not included in the priceactually paid or payable are as follows:

• Commissions and brokerages, except buying commissions.

• The cost of containers, which are treated as one with goods inquestion.

• The cost of packing whether for labor or materials.

• The value apportioned as appropriate of goods and servicessupplied by the buyer

.• Royalties and license fees related to the goods being valuedthat the buyer must pay.

• The value of any proceeds of any subsequent resale, disposal oruse of the imported goods that accrues directly or indirectly tothe seller.

• The cost of transport of the imported goods to the borders ofThe cost of transport of the imported goods to the borders ofGCC States

.• Loading, unloading, handling and insurance charges to theborders of GCC States

All importers and exporters, or their representative should completeAll importers and exporters, or their representative should completethe Import or Export Goods Declaration from and submit it alongwith the other documents required for customs clearing purposes.Goods, which are in possession of passengers, and goodsimported or exported by individuals through General post andgoods cleared by customs through Electronic Data Interchange(EDI) are excluded from this requirement.

Import and export of goods in accordanceImport and export of goods in accordancewith the Company or agency’s activityPolicy DetailsCompanies and other agencies are to import, export and trade inthe authorized goods in accordance with their licensed commercialactivities only, issued by the competent licensing authority.

Proof of Origin and settlement of DisputesProof of Origin and settlement of DisputesPolicy DetailsPursuant to provisions of Article (48) of the common Customslaw of the GCC states and for the purposes of proof of originand settlement of disputes, the following have been decided:1. Documents to be attached or lodged electronically to CustomsDeclarations for the purposes of proof of origin:a) For the purposes of proofing the origin when non-preferentialtreatment is applicable, original lists (invoices) endorsed by thecompetent agencies or organizations as showing true pricesand containing a proof of origin, shall be accepted. An originalcertificate of origin authenticated by the competent authoritiesmay also be attached providing that the information containedtherein conforms to that set out in the invoice (list).b) For the purposes of applying preferential treatment to Commoditiesoriginating from countries, which have economic agreementswith UAE or other GCC States, a proof of origin must be presentedalong with the declarations as stipulated by such agreements orthe arising protocols thereof.

c) Goods taken out from free Zones into the country should bec) Goods taken out from free Zones into the country should beaccompanied by a certificate of origin issued by the localcompetent authority.2. When no proof of origin is presented, any of the following measuresmay be taken depending on the case being dealt with:a) Where goods are of an origin requiring non-preferential treatment,payment of five hundred (500) dirham shall be made as a depositguarantee until an authenticated proof of origin is presented.b) Where goods are of an origin requiring preferential treatment(duty exemption or reduction), the following are to be taken:• Where the agreement provides for presenting an original certificatewhen goods are cleared, no preferential treatment shall beapplicable full payment of customs duties shall be made anddeposit of five hundred (500) dirham against absence of anyrequired documents shall be paid until such document are submitted.• Where the agreement does not provide for submitting thecertificate when goods are cleared, deposits shall be paidas customs duties and a deposit of five hundred (500) dirhamagainst absence of any required documents until such documentsare submitted.c) Goods taken out from free Zones into the country should bec) Goods taken out from free Zones into the country should beaccompanied by a certificate of origin issued by the localcompetent authority.2. When no proof of origin is presented, any of the following measuresmay be taken depending on the case being dealt with:a) Where goods are of an origin requiring non-preferential treatment,payment of five hundred (500) dirham shall be made as a depositguarantee until an authenticated proof of origin is presented.b) Where goods are of an origin requiring preferential treatment(duty exemption or reduction), the following are to be taken:• Where the agreement provides for presenting an original certificatewhen goods are cleared, no preferential treatment shall beapplicable full payment of customs duties shall be made anddeposit of five hundred (500) dirham against absence of anyrequired documents shall be paid until such document are submitted.• Where the agreement does not provide for submitting thecertificate when goods are cleared, deposits shall be paidas customs duties and a deposit of five hundred (500) dirhamagainst absence of any required documents until such documents are submitted.

Dubai Customs strives to keep clients informed of all customs related laws and regulation, disseminating information about latest developments based on its keenness on facilitating higher service delivery standards in a manner keeping clients abreast with customs requirements that enhancing the rule of partnership and transparency derived from its vision and mission contained in customs business strategy. Dubai Customs sought to produce series of customs polices with the objective of implementing best international customs practices standards and observed to have such polices developed in consistence with world customs standards and agreements. Customs policies are easily applicable transactional processing upon clear rules and regulations. Dubai Customs presents this manual as to be accessible for all to benefit from the latest customs policies contained therein.

CONCEPT • A means aiming at achieving the organizational objective and programmers. • A means of implementing and enforcing rules and regulations. • Based on relevant regional and international laws, systems and agreements. • Developed and produced in consistence with the economic and trade changes and challenges worldwide. GENERAL OBJECTIVES • Deliver clear and understandable laws and legislation that providing rights and obligations for internal and external clients alike. • Observe friendly, simple and clear customs procedures. • Integrate customs systems and procedures at customs centers level. • Transparency in making information available to all customs clients. • Adopt clear, flexible and transparent legal framework. • Comply with international customs standards and norms.

Policy Title: Returned Goods Policy Details The following returned goods or part of it, shall be exempted from customs duty: First Returned goods of national origin, which were previously exported in accordance with the following requirements: a) Must be returned within 3 years from the date of exportation. b) Must be the same goods, which have been exported under an export declaration, which proves their origin, specifications and distinguished marks. c) Must be returned in the same state in which they have been exported. d) Goods, which cannot be distinguished are excluded and shall be subject to Customs duty. Second Returned foreign goods that are proved to have been previously re- exported in accordance with the following requirements:

) Must be returned within one year from the date of re-exportation. b) Due of customs duty have been paid when goods were firstly imported. c) No refunds have been made at the time of re-exportation. d) Must be re-exported under a re-exported declaration, which proves their origin, specifications and distinguished marks. e) Must be the same goods, which have been re-exported and be returned in the same statement at the time of re-exportation. f) Goods, which cannot be distinguished, are excluded and shall be subject to Customs duty. Third Goods that have been temporarily exported for finishing or repair shall be subject to Customs duty in an amount equivalent to the addition resulting from such finishing or repair according to the following requirement: a) Must be returned within one year from the data of re-exportation. b) Due of customs duty have been paid when goods were firstly imported. c) No refunds have been made at the time of re-exportation. d) Must be declared on the respective customs declaration that goods are exported or re-exported with the objective of finishing or repair and shall then be returned. e) Goods, which cannot be distinguished are excluded and shall be subject to customs duty

Definition of Intellectual Property Rights

Protected innovation is the result of the human mind including inventiveness ideas, creations, mechanical models, brand names, tunes, writing, images, names, brands,....etc. Licensed innovation Rights don't vary from other property rights. They permit their proprietor to totally profit by his/her item which was at first a thought that created and solidified. They likewise entitle him/her to keep others from utilizing, managing or altering his/her item without earlier authorization from him/her. He/she can indeed lawfully sue them and power them to stop and make up for any harms.

History of IPR

IPR is certainly not another idea. It is accepted that IPR at first began in North Italy during the Renaissance time. In 1474, Venice gave a law directing licenses assurance that conceded an elite ideal for the proprietor. The copyright goes back to 1440 A.D. at the point when Johannes Gutenberg designed the print machine with replaceable/moveable wooden or metal letters. Late in the nineteenth century, various nations felt the need of setting down laws directing IPR. Universally, two shows comprising the reason for IPR framework worldwide had been marked; Paris Convention for the Protection of Industrial Property (1883) Berne Convention for the Protection of Literary and Artistic Works (1886).

Security of Intellectual Property Rights

Security of IPR permits the pioneer, brand proprietor, patent holder and copyright holder to profit by his/her work, work and venture, which doesn't mean restraining infrastructure of the keenness. Such rights are set out in the International Declaration of Human Rights, which accommodates the option to profit by the security of the good and actual interests coming about because of the correct holder's work; strict or aesthetic item.

What is the Difference Between Forgery and Counterfeiting?

Falsification of a brand name implies a total exchange being indistinguishable from the novel brand or moving the principle parts thereof making the manufactured brand extraordinarily indistinguishable from the first one.

Forging a brand name implies making a brand comparative altogether to the first one of every a way that may delude general society regarding the wellspring of products that are set apart by the brand being referred to.

Protected innovation alludes to manifestations of the brain: developments, abstract and masterful works, images, names, pictures, models and modern plans.

Protected innovation is partitioned into two classes:

Modern Property, which incorporates: innovations (licenses), brand names, mechanical plans and models and geographic signs of source.

Copyright, which incorporates: abstract and aesthetic works, to be specific books, sonnets, plays, films, musicals, kid's shows, artistic creations, photos, sculptures and structural plans.

Related Rights is a term in copyright law, used to remember the privileges of entertainers for their exhibitions, the privileges of makers of phonograms in their chronicles and the privileges of broadcasting associations in the radio and TV programs they air.

What is a Trademark?

A brand name is an indication that individualizes the merchandise or administrations of a given endeavor and recognizes them from those of contenders. To fall under law insurance, a brand name must be particular, and not tricky, illicit or unethical.

What is a Geographical Indication?

A topographical sign is essentially a notification expressing that a given item starts in a given geological zone.

What is an Industrial Design or Model?

It is the feel and ergonomics of an item. It comprises of three-dimensional components, for example, the making of the item's shape, or two-dimensional ones, for example, illustrations, examples and tones.

What is a Patent?

Patent is a selective right conceded by law to a designer or chosen one to keep others from economically profiting by his/her protected creation without authorization, for a restricted timeframe in return for itemized public exposure of licensed development.

What is a Trade Name?

A trademark or business name is a name that remarkably recognizes a business from others.

What is a Trade Secret?

A proprietary innovation is any data of business esteem concerning creation or deals tasks which isn't commonly known. The proprietor of a proprietary innovation must take sensible measures to keep up its secrecy.

What is an Integrated Circuit?

An item, in its last structure or middle structure, wherein the components, or if nothing else one of which is a functioning component, and whereby the interconnections are indispensably shaped in as well as on a bit of material, which is expected to play out an electronic capacity.

What is a Copyright?

Copyright is a type of IPR worried about securing works of human insight. The space of copyright is abstract and aesthetic works, may that be compositions, musicals and works of expressive arts, for example, artworks and figures, just as innovation based works, for example, PC programs and electronic information bases.

What is a Related Right?

Related Rights or Neighboring Rights will be rights that in specific regards take after copyright. The reason for related rights is to secure the legitimate interests of specific people, in particular entertainers, makers and telecasters, and to assist them with conveying their message to the general population.

What is Unfair Competition?

Uncalled for rivalry is any demonstration of rivalry in spite of legitimate practices in modern or business matters.

Why Countries Care for IPR and Seek to Promote and Protect it?

New developments in all IPR areas lead to Human advancement and progression.

Legitimate insurance of new developments supports safe spending on different advancements.

Thinking about and ensuring IPR add to accomplishing financial and social turn of events.

Phony and Counterfeiting Techniques

Procedures of forging and fakeness are variation relying upon the nature and kind of the item, culprit's methods and devices and offices set up. Procedures of duplicating and fakeness are assorted focusing on apparently replicating a unique item.

Innovation has a major function in creation fake items extraordinarily like unique ones, making it harder to recognize them as indicated by the accompanying:

Utilizing the outside structure of real gear and supplanting certain interior parts with fake pieces (PC frameworks – electrical apparatuses).

Fastening sticky tape onto outside pieces of the gear to keep anybody from opening it and recognizing the fake parts in that.

Fastening sticky tape particularly intended for unique items onto fake items to delude and double dealing the shopper.

Duplicating holders or bundling of unique items and setting fake items inside.

Duplicating the first organization's image and trademark, appending them onto the fake item and manufacturing the exchange information.

Gathering and recovering void unique compartments as to have them loaded up with fake items and repackage them utilizing present day machines.

Reusing utilized extra parts by improving, bundling and selling them as new unique parts.

Eliminating the lapse date from the terminated items and revamping another date expanding the item expiry.

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