The last update on this law was listed on 12 Feb 2019
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The Cabinet,
− Having reviewed the Constitution;
− Federal Law No. (1) of 1972 Regarding the Competences of Ministries and Powers of Ministers, as amended;
− Federal Law No. (1) of 2003 Establishing the Federal Customs Authority;
− Federal Law No. (23) of 2005 Regarding the Rules for the Preparation of the General Budget and the Final Account, as amended;
− Federal Decree No. (85) of 2007 Regarding the Common Customs Law of the Cooperation Council for the Arab States of the Gulf;
− Cabinet Resolution No. (22) of 2007 Regarding the Approval of the Unified Schedule for the Classification and Coding of Goods for the GCC States in accordance with the Harmonized System (2007);
− Cabinet Resolution No. (414/8) of 2009 Regarding the Approval of the Schedule of Customs Services Fees in the Local Customs Authorities in the United Arab Emirates; and
− Upon the proposal of the Minister of Finance, Chairman of the Board of Directors of the Federal Customs Authority, and the approval of the Cabinet,
Hereby resolves as follows:
Article (1)
The customs centers in the State shall collect fees for the customs services provided thereby, in accordance with the following Schedule:
| No. | Type of Customs Service | Fee Value (AED) |
| 1 | Customs card for means of transport and mechanical equipment | 30 |
| 2 | Request for the modification of a customs card (by the client, per error) | 10 |
| 3 | Replacement of a lost official document issued by the Customs Authority | 100 |
| 4 | Re-export declaration | 100 |
| 5 | Import declaration for exempt goods (non-dutiable) by land or sea | 80 |
| 6 | Import declaration for non-exempt (dutiable) goods | 70 |
| 7 | Export or temporary export declaration | 100 |
| 8 | Transit declaration | 50 |
| 9 | Statistical declaration | 50 |
| 10 | Manifest declaration for loaded small (wooden) vessels | 20 |
| 11 | Importer/Exporter code (for companies) | 100 |
| 12 | Renewal fees for importer code | 25 |
| 13 | Harmonized System code | 25 |
| 14 | Re-issuance of manifest declaration for an outbound, unladen small vessel | 25 |
| 15 | Declaration for exempt imported shipments through express courier companies | 50 |
| 16 | Import declaration for dutiable shipments through express courier companies | 40 |
| 17 | Import declaration for exempt shipments by air | 30 |
| 18 | Import and export declaration for postal parcels | 30 |
| 19 | Customs exit/entry clearance certificate | 20 |
| 20 | Issuance of customs exit/entry certificate | 10 |
| 21 | Establishment of a company/Issuance of a commercial license for clearance, shipping, and supply companies | 700 |
| 22 | Renewal | 700 |
| 23 | Opening a new branch | 700 |
| 24 | Adding a new partner | 700 |
| 25 | Adding a new activity | 250 |
| 26 | Issuance of an annual customs broker card | 150 |
| 27 | Renewal of a representative card per month (50) (late payment fine) | 50 |
| 28 | Industrial products exemption | 100 |
| 29 | True copy certificate | 20 |
| 30 | Goods conformity fees, upon a written request from the customer within the customs zone | 150 |
| 31 | Customs sealing fee | 20 |
| 32 | Customs clearance service fees at land border centers (non-discriminatory road fees) | 150 |
| 33 | Refund of security deposit | 50 |
| 34 | Security deposit for missing original documents | 1000 |
| 35 | Letter of entry to other ports in the State for wooden vessels | 50 |
| 36 | Returned cheque fine | 500 |
| 37 | Cancellation of a customs declaration | 25 |
| 38 | Issuance of exit/entry permit for goods at the customs area gate (Gate Pass) | 20 |
| 39 | Goods escort fee |
The fee value shall be determined by an internal decision from the director of the local customs authority, provided it shall not be less than AED 300 and not exceed AED 1000 per truck, and that the load of a single consignment shall not exceed three trucks. |
| 40 | Issuance of a temporary customs entry plate for vehicles | 20 |
| 41 | Replacement of any damaged customs document | 100 |
| 42 | Client's request to amend a customs declaration | 25 |
| 43 | Inspection of goods outside the customs zone (upon the client's request) | The fee value shall be determined by an internal decision from the director of the local customs authority, provided shall not be less than AED 500 and not exceed AED 1500, and that the load of a single consignment shall not exceed three trucks. |
| 44 | Issuance of a certificate of goods arrival to a customs port (upon the client's request) | 100 |
| 45 | Request for supervision of commercial agencies (upon the client's request, once only) | 200 |
| 46 | Provision of additional inspection services for commercial agencies | 2000 |
| 47 | Urgent follow-up on a complaint regarding commercial agencies (upon the client's request, once only) | 500 |
| 48 | Emergency follow-up or submission of a complaint regarding commercial agencies outside official working hours and outside the customs zone (upon the client's request) | 1000 |
| 49 | Issuance of a clearance certificate (upon the client's request) | 100 |
| 50 | Issuance of a statement of account (upon the client's request) | 50 Dirhams per month |
| 51 | Request for registration of customs protection and control over intellectual property rights (trademarks/copyrights/industrial property rights) | 200 |
| 52 | Request for verification through customs inspection of a case of infringement of intellectual property rights (trademarks/copyrights/industrial property rights) | 2000 |
| 53 | Refundable security deposit to ensure the validity of the complaint submitted for customs inspection of a case of infringement of intellectual property rights | 5000 |
| 54 | Urgent customs inspection services upon the request of the concerned person | 500 |
| 55 | Customs inspection request service for a complaint of infringement of intellectual property rights (trademarks/copyrights/industrial property rights) during official holidays and vacations | 1000 |
Article (2)
Any provision that contradicts or conflicts with the provisions of this Resolution is hereby repealed. The competent authorities shall, each within their respective competences, implement this Resolution.
Article (3)
This Resolution shall be published in the Official Gazette and shall enter into force from the date of its publication.
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