General Information

Standard Documentation for clearance and delivery

- The invoice and certificate of origin must be legalized from kuwait embassy or it will be legalized in kuwait by kuwait ministry of foreign affairs.

OTHER LOCAL DOCUMENTS WILL BE COLLECTED FROM CONSIGNEE IN KUWAIT. As follows:

1. original address Iqrrar signed and stamped by customs authorized person (اقرار بالعنوان)
2. copy of import license صورة من رخصة الاستيراد))
3. copy of commercial license صورة من الترخيص التجاري))
4. copy of civil I.D of authorized person صورة البطاقة المدنية للمفوض لدى الادارة العامة للجمارك))
5. COPY OF CUSTOMS ITTMAAD TAWQIEE (اعتماد توقيع الجمارك)
6. authorization letter in favor of our company representatives certified by kuwait chamber of commerce and kuwait general administration of customs

Additional Documentation for clearance and delivery

Conformity Certificate (for all consumer goods, toys, electronics & electrical items , it must be obtained from a certified authority by kuwait ministry of commerce)

General Requirements of Import

Irremovable label showing the country of origin affixed on the commodity.

Actions Taken by Customs for Clearance of Regulated Commodities

Customs Regulation for goods not carrying Origin Label

As a mandatory requirement, all goods being imported to Kuwait need to have a non-removable origin label clearly mentioning where the item is made. The label may be embossed, engraved, burnt, thermal plated, etc. No multiple origins must be mentioned on any item even if it were the address of the head office or a distribution office in a country other than the country of origin. any ‎imported consignment not bearing irremovable origin marking affixed on them ‎shall be dealt with according to following:‎

1. An electronic undertaking shall be recorded against its owner for each ‎consignment not to repeat the offence, and he shall be responsible for ‎affixing the origin marking in an irremovable manner and shall and must pay a grantee deposit (equal to customs duties) inside the customs ‎office or at his warehouses, provided that such correction shall take place ‎within two weeks as maximum. A fine ‏‎ shall be ‎collected on each consignment according to Article ‎‏30‏‎ of the Common ‎Customs Law of the GCC states. Due customs duties shall be collected on it, ‎if the consignment is from the goods exempted from customs duties, ‎whatever the exemption document.
2. If the origin marking cannot be affixed in an irremovable manner, the ‎importer shall be responsible to return the consignment to its origin without ‎collecting a fine.‎
3. If the importer of any imported consignment not bearing an irremovable ‎origin marking affixed on it is willing to return the consignment to its origin, ‎he shall be allowed to do so without collecting a fine.‎

Customs Regulation for under-valued goods

‎ ‎

Documents Required

FOR SHIPPING

LCL/CONSOL CONTAINER

FOR CUSTOM CLEARANCE IMPORTS

EXPORTS

Qatar Import

IMPORT CLEARANCE

Documentation Requirements

Customs Duty/Legalization

General Requirements

Air shipments

Road shipments

Temporary Import

Storage Free time

Dubai Import

Import

Import: Declaration is processed in the event of goods being imported to the local market from other countries against the payment of Customs duty or duty exempted whichever is applicable.

Import for Re-Export: Such declaration is processed in the event of importation of goods into the country for the purpose of re-exportation, where customs duties shall be paid in the form of a deposit that will be refunded upon presenting a proof of re-exporting the same to non-GCC state or states.

Temporary Admission: This type of declaration is processed only when goods are imported from outside the country for use in exhibitions, seasonal markets and similar events or in construction projects and scientific researches and has to be returned in the same condition at which they have been imported. A letter showing the purpose of entry, period, total quantity, description and detailed value of each individual item shall be required from the licensed company. Payable customs tariff for such goods shall be collected (excluding tyres, spare parts and batteries) in the form of cash deposit or a bank guarantee to be refunded to the company upon re-exporting the goods outside the country or taken into free zones or customs warehouses or after paying the payable customs duties as per regulations.

General Provisions

Import of Goods

In an online environment, the client or his agent process the bill including the payment of duty at his desk and submit the documents at Customs within 48 hrs. In this circumstance, there is no manual steps like above.

Sea Transportation

Import of Vehicles

(Import of new vehicles are the same as any other goods)

1. Import goods declaration.
2. The declarant shall submit the documents required.
3. The declarant shall proceed to the inspection section to obtain a vehicle inspection report.
4. Payment of payable customs duties and inspection.
5. Receive copies of the customs declaration.
6. Payment of vehicle clearance certificate fees amounting to AED 10.
7. Receive the vehicle clearance certificate.

Documents Required:

1. Delivery order
2. Second copy of the Bill of Lading
3. Inspection report

Transit

Such a type of declaration is processed for goods being imported from outside the country for the benefit of an importer from outside the country as well addressed in his name or the name of a licensed carrier agent by a competent authority on behalf of the importer. The goods shall only be registered, since it is transiting the territories of the country to a final destination. A deposit amount equivalent to the total value of goods shall be collected to ensure exit of goods outside the country within 30 days from the date of the transactional processing

Transit Procedures:

The declarant shall:

1. Produce the customs representative card upon reporting to customs offices.
2. Submit the documents required.
3. Pay the deposit accrued to the goods.
4. Collect copies of the declaration (declarant copy, entry point copy and claims copy).
5. Goods shall be inspected and examined by inspection officers. Goods shall then be stamped by customs seal, which to be recorded in the customs exit/entry certificate so that customs authorities at the port of exit or entry can endorse such certificate and confirm that goods have actually departed UAE and arrived in the country of destination, upon which Dubai Customs can refund the deposit.
6. Customs exit/entry certificate

Documents Required:

1. Delivery order from the shipping agent addressed in the name of the foreign importer or his carrier agent authorized by local licensing agencies in UAE.
2. Bill of lading (mentioning the expression of transiting the country).
3. Copy of the invoice.
4. Transit permit from the competent agencies for restricted goods.
5. Customs exit/entry certificate.

Transshipment

Such type of declaration is processed upon arrival of goods in the country’s port of entry and intended to be transited in cases of ship-shore-ship or air to air. The declaration shall only be processed by registering such goods due to their transiting to a final destination without transiting the territories of the country or leaving the customs zone.

Transshipment Procedures:

The declarant shall:

1. Submit the documents required.
2. Pay the transshipment registration fees amounting to AED 10.
3. Contact DPA and DNATA to complete other formalities.

Documents Required:

1. Original delivery order from the shipping agent.
2. Copy of the bill of lading.

Dubai Export

EXPORT:

In economics, an export is any good or commodity, transported from one country to another country in a legitimate way, typically for use in trade. Export is an important part of international trade. No customs duty involved if the goods are of locally purchased or locally manufactured.

The sale of goods by a licensed company in the country to an importer outside the UAE or operating under an approved customs system with the customs administration. No customs duties shall be collected since the goods are being exported from local markets or are locally manufactured.

Export Procedures:

The declarant shall:

1. Submit documents required.
2. Pay the export declaration registration fees.
3. Receive the customs declaration.

Documents Required:

The declarant shall:

1. Instructions of the Declaration of Goods Application (IDG) or an export declaration approved in the name of a licensed company by a licensing agency in the country (for airport customs points of entry).
2. Export permit from the competent agencies in the event of exporting restricted goods.
3. Sale invoice from a licensed company in the country addressed to a company outside the country or operating under an approved customs system showing total quantity, description and total and detailed value of each individual item.
4. Goods clearing declaration

Temporary Export

Such type of declaration is processed upon exportation of goods for the purposes of maintenance, repair or display in exhibitions or use in projects and return in the same condition at which they have been exported.

The declarant shall:

1. Submit documents required.
2. Pay the temporary export declaration registration fees.
3. Receive the temporary export declaration.
4. The inspection section at the respective customs office shall approve the goods invoices or list (copy of the customs declaration).

Documents Required:

1. Exported goods clearing declaration.
2. Original commercial invoice.
3. Packing list with the HS codes.
4. Original export permit from the competent agencies in the event of exporting restricted goods.
5. A formal letter from the company requesting temporary export.

Re-Export

(This is same as Import for Re-export)

Such type of transaction is processed upon exporting of goods previously imported for re-exportation.

The declarant shall:

1. Submit documents required.
2. Pay the export declaration registration fees.
3. Receive the export declaration and list of exported goods (manifest).
4. Endorse the customs exit/entry certificate by the inspection section for the goods being re-exported and stamped by customs seal according to the type of the carrier.

Documents Required:

1. Original or a copy of the import for re-exports declaration.
2. Commercial invoice showing HS codes.
3. Packing list with the HS codes.

Ex-Free Zone Import for Re-Export

Sale of goods by a free zone licensee to an importer outside the country operating under an approved customs system with an approved delivery advice from the licensee for the purposes of exporting the goods to another country or customs system excluding GCC States. A deposit amount equivalent to the total value of the goods shall be collected for such type of transaction except for duty exemption cases.

The declarant shall:

1. Submit documents required.
2. Pay registration fees and the deposit amount.
3. Receive the customs declaration.

Documents Required:

1. Goods clearing declaration.
2. Approved delivery advice in the name of a licensed company by the Free Zone licensing Management for the goods and approved by the importer in the UAE
3. Import permit from the competent agencies in the event of taking goods out into the local market.
4. Sale invoice from the free zone licensee addressed to a licensed importer in the country detailing total quantity, goods description, currency and detailed total value of each individual item.
5. Detailed packing list as per weight, method of packing and the HS code for each individual article contained in the shipment.
6. Copy of the commercial license for the free zone company.

Inter-GCC States Statistical Declaration

Such type of declaration is processed for goods intended to be moved between GCC States and regarded as part of a consignment for which customs formalities have been completed at the port of entry. Such goods are called (incomplete consignment) and their final destination is a GCC State. The statistical declaration shall be processed similar to the aforementioned import declaration, but in the event of exportation:

The declarant shall:

1. Submit documents required.
2. Pay declaration registration fees and customs duties and taxes in the event of re-exportation under guarantee.
3. Affix setoff stamp onto the transaction.
4. Receive the declaration.

Documents Required:

1. Goods clearing declaration.
2. Copy of the import declaration (after payment of customs duties at the port of entry) or attaching the certificate of origin if the cargo is originating in UAE or other GCC States.
3. True copy of the invoices containing the actual value of the imported goods.

Export Manifest

Documents Required:

1. Export declaration
2. Original invoice
3. Certificate of origin from the Chamber of Commerce in case the goods are originating in a foreign country.
4. Certificate of origin from the Ministry of Economy and Commerce if goods are originating in UAE.
5. Packing list.

Dubai Free Zone Import

Free Zones are part of the country’s territories but considered to be outside the customs territory and subject to customs control other than normal customs procedures. This is applicable to Jebel Ali Free Zone, Airport Free Zone, Airport Free Zone, DUCAMZ and unfenced Free Zones including TECOM

General Provisions

1. The importer must have obtained a valid importer code from the Customs.
2. Goods must be in conformity with the activity of the licensed company.
3. Goods must arrive in the free zone within 72 hours from the date of the customs declaration.
4. The licensee shall not open, alter or dispense of the goods prior to their arrival in the free zone and customs endorsement.
5. Goods shall be inspected whilst entering the free zone or transferred to the stores.
6. The declarant shall pay a deposit of AED 500 against incomplete documentations if consignee fails to submit the required documents.

Import into Free Zone

Free zone licensees are allowed to import goods or equipments into the free zone from a foreign country without payment of customs duties. Such goods may be stored for an unlimited period of time depending upon the type of goods and the validity of the Free Zone Licence.

Documents Required:

1. Delivery order from the shipping agent or Airline agent addressed to a licensed company by the licensing management in the free zone.
2. Delivery Note by the FZ company confirming the acceptance of goods, if the shipment moved by land or from other FZ areas.
3. Second copy of the bill of lading if it is by sea, Original Airway bill for Air shipment and road manifest for land shipment.
4. Import permit from the competent agencies in the free zone for restricted goods.
5. Sale invoice from the free zone licensee addressed to a licensed importer in the country detailing total quantity, goods description, currency and detailed total value of each individual item. Original and detailed item wise invoice with HS Codes classification from the shipper address to the Free Zone Licensee.
6. Certificate of origin approved by the Chamber of Commerce in the country of origin indicating the origin of goods.
7. Detailed packing list as per weight, method of packing and the HS code for each individual article contained in the shipment.

Import Goods Declaration Form

The above documents can be presented to any of Customs Centers under the control Dubai Customs at Jebel Ali, Port Rashid, Aweer Terminal, Airport Free Zone or Cargo Village and based on submitting above documents; Free Zone Transit Inn (Free Zone Bills of Entry) shall be issued for the clearance goods into Free Zones.

In the event of failure to submit the original Bill of Lading/Airway Bill, Invoice or the Certificate of Origin at the time of passing the FZ Transit In (FZ Bill of Entry), a deposit of Dhs.500/= to be paid and a proof of the value of goods is to be presented in the absence of invoices. The claim for refund should be made within 59 days from the bill date.

When the goods are cleared through Customs, the consignee can collect the goods on payment of storage, handling and any other port charges at Port Documentation Offices - DNATA at the Airport. All consignments cleared on Free Zone Transit In (Free Zone Bills of Entry) should be brought into their Free Zone Areas.

All goods destined for the Free Zone must be inspected upon their entry into the Free Zone except those from the local market since they must have been cleared by Customs elsewhere in UAE. The seals of incoming consignments should be intact and to be broken only in the presence of a Customs Inspector. Any infringement of this rule may attract penal action.

Import from Free Zone into UAE/GCC

This type of bills is processed for allowing Free Zone Licensee to sell their commodities to the Local Companies in UAE or in GCC Countries operating under valid

Commercial/Industrial Licenses from the concerned regulatory authorities within UAE or in GCC. Based on submission of following documents received from the Free Zone Companies to Customs by the local or GCC Importer or their appointed Clearing Agents, FZ Transit Out (Ex-FZ Import Bill) shall be issued upon payment of applicable Customs Duty as per the customs tariff and the processing charge of AED 60/-. Free Zone Licensee has to deliver the goods only upon receiving the copies of the Ex-FZ Import Bill from the importer.

Documents Required:

1. Delivery Advice from the Free Zone Company – should be stamped by the buyer (Importer – local company) and the seller (Exporter – Free Zone Company)
2. Original and Detailed invoice by item wise with HS Code Classification and Free Zone BOE Reference Number by item wise from Free Zone Company.
3. Original packing list from Free Zone Company
4. Import Goods Declaration Form
5. Trade license copy for the seller and buyer
6. An NOC from the concerned competent Authority, Ministry or Departments are required incase the goods are restricted or prohibited
7. Online Duty Exemption Approval from the relevant authorities, Ministries or departments Request letter and application is required if the UAE importer is exempted from paying customs duty

General Provisions:

1. The declarant must have obtained a commercial license from the competent authorities of the country or a GCC State and goods should be in conformity with the license activity.
2. The declarant must have obtained a valid importer code from the Customs.
3. Goods must be taken out from the free zone within 30 days, which can be extended for a similar period after the customs declaration is issued.
4. Goods shall be subject to inspection prior to final release.

Import for Re-export from Free Zone Free Zone (FZ Transit Out)

This type of bills is processed for allowing Free Zone Licensees to sell their commodities to the Local Companies in UAE operating under valid Commercial Licenses from the concerned regulatory authorities within UAE on Import for Re-Export basis. This facility will grant the UAE Importer a grace period to export the goods purchased from the Free Zone Licensees within 180 days from the bill date. A Customs Deposit equivalent to the duty tariff of the invoice value is collected from the UAE Registered Company against these transactions. Refund the deposit fully or partially if the proof of export is submitted within the time frame allocated for this type of bills.

Documents Required:

1. Delivery Advice – should be stamped by the buyer (Importer – local company) and the seller (Exporter – Free Zone Company).
2. Original and Detailed invoice by item wise with HS Code Classification and Free Zone BOE Reference Number by item wise from Free Zone Company.
3. An NOC from the concerned competent Authority, Ministry or Departments are required incase the goods are restricted or prohibited
4. Original Packing List form the Free Zone Company.
5. Import Goods Declaration Form.
6. Trade license copy from the seller and buyer.

Deposit Refund & Guarantee Release

Documents Required:

1. An Exit Certificate certified by the Customs at the exit point.
2. A cargo manifest if the cargo is left by sea or land.
3. Copy of original export A/W Bill, B/L if the cargo has left the country through Airport or other Sea Ports.

Remarks

A partial export of the cargo is accepted provided; the importer should submit proof of export, whereby the equivalent deposit amount of the value of the exported cargo is refunded.

Ex-FZ Export Bill (FZ Transit Out)

This type of bill allows the FZ Licensee to export goods out of GCC by sea, land and air. The processing charge for this type of bill is normally AED 50/- being the registration charge plus AED 10/- being the Knowledge Dirham Fee provided the cargo is being exported other than from Dubai Airport. The registration charge for processing an Ex-FZ Export Bill for the cargo dispatching through Dubai Airport will be only AED 20/-

Documents Required:

1. Delivery Advice – should be stamped by the seller (Exporter – Free Zone Company).
2. Original and Detailed invoice by item wise with HS Code Classification and Free Zone BOE Reference Number by item wise from Free Zone Company.
3. Original packing list from Free Zone Company
4. Exit/entry certificate

The Customs bills are cleared against payment of deposit equivalent to the 5% of CIF value of the consignment and the refund claim should be submitted within 59 days from the bill date, but the cargo must be exported within 30 days from the bill date. If the client has failed to submit the claim within the prescribed period, the deposit will be forfeited along with an additional 10% of the consignment CIF value would be collected as penalty.

Upon presenting the documents listed above at the Customs Centers, an Ex Free Zone Export Bills (FZ Transit Out) shall be issued. If the consignment is in FCL status, the container shall be loaded in the presence of the Customs Inspectors and required sealing by them.

For all exports, the Customs department at the destination will require certificate of origin issued by Dubai Chamber of Commerce and Industry.

Free Zone Temporary Admission

This type of Customs bills are prepared in the event of facilitating the entry of goods through customs zones into the country on temporary basis for the purposes of exhibition or repairs and maintenance of equipment and machineries. A deposit equivalent to customs tariff on total value of goods shall be collected against such type of transactions:

Documents Required:

1. Delivery advice.
2. Request letter from the free zone company stating the justification for releasing the shipment.
3. Original and detailed item wise invoice from Free Zone Company.
4. Packing list.
5. Letter from exhibitor confirming the participation in exhibition.
6. Job card or the contract copy between the Free Zone Company and the repairer against the repair work with the license copies of repairer company.
7. Free Zone license copy.

Deposit Refund & Guarantee Release:

This type of Customs bills are prepared in the event of facilitating the entry of goods through customs zones into the country on temporary basis for the purposes of exhibition or repairs and maintenance of equipment and machineries. A deposit equivalent to customs tariff on total value of goods shall be collected against such type of transactions:

Documents Required:

1. A proof of entry back into the Free Zone certified by the Customs Inspectors on site.
2. Refund will be granted if the claim submitted within 120 Days.
3. Failure to submit the proof of return within the time frame will result in forfeiting the deposit
4. In addition to the clause No. 3, a 10% penalty on the Consignment value will be collected if the goods cleared on these bills are not returned back to their facility in Free Zone.
5. 50% of the Deposit will be forfeited if the claims submitted within 120 to 150 days.

Free Zone Internal Transfer

This type of Customs bills prepares in the event of sale of goods internally by a free zone licensee to another free zone licensee having same type of activity upon approval and consent of the seller and buyer.

Documents Required:

1. Delivery Advice – should be stamped by the buyer and the seller
2. Original and detailed invoice by item wise with HS Code Classifications and Free Zone BOE Reference Number by item wise from Free Zone Company
3. Original packing list from the seller
4. Trade license copy for the seller and buyer
5. Transfer of ownership letter prepared by the Seller as per the Customs Format and signed and stamped by the authorized signatory of both seller and buyer.

Export of Goods from Local Market through Free Zone (FZ Transit In)

This type of facility shall allow a Free Zone Licensees to buy goods from UAE Local Market for Export purposes. In order to validate the entry of goods into the Free Zone, the local exporter have to file a local export declaration and subsequently, the Free Zone Licensee have to file a Free Zone Bills of Entry (FZ Transit Bill).

Documents Required:

1. See the procedures and documents required for export.
2. Delivery order from a licensed company by the licensing management in the free zone.
3. Copy of the delivery advice to the free zone.
4. Import permit from the competent agencies for restricted goods.
5. Sale invoice from the local vendor addressed to the free zone licensee detailing total quantity, goods description, currency and detailed total value of each individual item.
6. Detailed packing list as per weight, method of packing and the HS code for each individual article contained in the shipment.

General Information

1. No Customs duty is involved with the Import of cargo into the Free Zone, provided Free Zone bills of Entry have been processed in the name of JAFZ License holder and the cargo has been physically brought into Free Zone and the entry of goods has been authenticated by the Customs Inspectorate.
2. The Free Zone Licensee can keep their cargo in the Zone as long their license is valid without any Customs Duty.
3. Transfer of ownership of cargo between JAFZ clients are allowed subject to the JAFZ license activity clause provided proper declaration to be made to customs and process necessary customs approved documents
4. Goods imported to Free zone can be transferred to another Free Zone or Customs Bonded facility within Dubai, subject to Customs Documentation and deposit requirements.
5. Retail Sales are not permitted within the Free Zone.
6. All transaction to be declared to Customs and obtain necessary customs approved bills at the time of arrival and departure of goods.
7. No goods can be imported into the Zone unless the Free Zone Consignee has officially registered its name with Customs against a valid License issued by the Free Zone Authority and obtain JAFZ Importer/Exporter code.
8. The Law for the import of prohibited and restricted goods, concerned to the local companies will be applicable to Free Zone Companies too.

Note:

All types of bills are subject to customs inspection before release and permitted to import/export subject to its activity clause appearing on the JAFZ licenses.

All free zone companies have to maintain a fully computerized, thoroughly auditable and accountable inventory control system based on free zone or internal transfer Customs approved bills of entries against the goods imported from overseas or purchased from Free Zone clients and the subsequent deliveries to their clients on ex-FZ bills (FZ Transit Out) by referring those free zone/transfer bills of entries. These inventories should be produced to customs on request for inventory reconciliation with customs records.

JAFZ CLIENTS should not import/export fake products and goods stated in Section VII, Chapter IV, Article 80 of "Common Customs Law of the GCC States" into or out of JAFZ and should not sell branded products into UAE or GCC for which, the brand name is already registered with "Ministry of Trade, Economy and Commerce" having an authorized local agent in UAE or GCC countries.

Customs reserves the right to CONDUCT INSPECTION ON FREE ZONE CLIENTS PREMISES AND HOLD THEIR CODES at any time without prior notice in the event of failure to comply with the above procedures or misuse of the system.