Dubai Customs announces implementation of the updated customs declaration

• Dubai Customs has published Customs Notice No. 05/2024, implementing the updated customs declaration form.
• The form will replace the forms currently in use, with no change in customs service fees.
• Businesses involved in imports and exports should review the updated form and take appropriate measures for compliance.

Executive summary

On 9 October 2024, Dubai Customs published Customs Notice No. 05/2024 (Notice), implementing the updated customs declaration form (Form). The Form will replace the forms currently in use, while customs service fees will remain the same.

The notice is effective from 30 September 2024.

The key updates in the Form include the introduction of a quick response (QR) code and the display of antidumping charge, Gulf Cooperation Council (GCC) Authorized Economic Operator (AEO) company name and logo, and the weight and quantity of items at the Harmonized System (HS) Code line-item level. The major updates are published on the Dubai Trade portal and the Form will be reflected in the Mirsal system (i.e., an electronic customs declaration system developed by Dubai Customs).

Detailed discussion

Background

The Form is aligned with the standard unified customs declaration format agreed to by the GCC Customs Union committee, and is designed to provide a more seamless and comprehensive approach to capturing the specifics of goods, ultimately leading to improved accuracy and productivity in the documentation process.

Highlights on implementation of the Form

• A QR code system has been introduced, by virtue of which the Customs authorities can scan and verify the latest declaration information.
• An antidumping charge is displayed separately, wherever applicable, in addition to customs duty and other charges.
• GCC AEO company name and logo have been added as new fields for printing on the Form.
• The weight and quantity of items are now displayed at the HS Code line-item level.
• Similarly, in the Customs Restrictions section, "Agency" (i.e., the controlling authority) is now printed, wherever applicable, at each HS Code line-item level.
• "Copy type" (like consignee copy, consignee claim copy, handling authority copy) and associated "Distribution text" have been removed from the Form.

Implications

The integration of the GCC AEO logo into every customs declaration is a strategic enhancement that underscores the value of AEO certification for importers and exporters. This development serves as a compelling incentive to attain the AEO status, which serves to streamline operations and expedite customs processes for certified companies.

Businesses should consider the merits of this certification, as it now plays a pivotal role in customs procedures and offers distinct advantages in the competitive global marketplace.

Businesses engaged in the import and export of goods should maintain the required details and disclose them in the Form.

For additional information concerning this Alert, please contact:

EY Consulting LLC, Dubai

• Ramy Rass, MENA Global Trade Leader| 
• Rita Dagher El Deek, Indirect Tax 
• Ashutosh Sharma, Indirect Tax

Ernst & Young LLP (United States), Middle East Tax Desk, New York

• Yuriy Melnyk 

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor