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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

 


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