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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.

 

 


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