DISPLAYING ITEMS BY TAG: Customs Notice

Further to Dubai Customs Notice no. (10/2025), the flexibility period indicated for the implementation of the first phase i.e Customs declarations whose destination is a GCC Country, applicable until February 2026, is the option to use 8-digit HS codes both of 12-digit HS codes.

By no means does this permit the use of 12-digit codes for trade flows outside the GCC or for any other trade flows that are not yet permitted as demonstrated under Paragraph 2. The trade flows in which 12 digits may be used are mentioned in Paragraph 3, based on the phases mentioned in Customs Notice 10/2025.

1. This flexibility does not mean that 12-digit HS Codes can be used for every declaration.
2. In the current flexibility period, 12-digit HS codes cannot be used for:

• Free Zone in/out other than GCC
• Movements between Dubai Free Zones
• Transshipments
• Transit Trade
• Transfers within Free Zones
• Local Exports to the Rest of the World

Note:

• The above are exempted from the application of the integrated customs tariff (12-digit classification) i.e not part of the phased approach and the 8-digit codes will continue to apply.
• The flexibility does not extend to using 12-digit HS codes where they have not yet been allowed, for example using 12-digit codes for the above listed declarations.

        3. Currently, 12-digit codes shall only be exclusively used for trades permitted under Phase 1 which includeGCC Trade.

        4.The implementation of 12-digit HS Codes is being carried out in phases as below:

• Phase 1 (Aug 2025 – Feb 2026)

Only GCC-destined shipments are expected to transition to the new 12-digit HS Code.  However, for flexibility during the first six months, traders are permitted to use either  the 8-digit or 12-digit HS Code. This phase also introduces rules around importer codes and conditional applicability for different trade flows which can be found in the annexes to Customs Notice 10 of 2025.

• Phase 2 (Feb2026 – Aug 2026)

The flexibility of Phase 1 ends and the use of 12-digit HS Codes becomes mandatory for GCC trade. Additionally, the requirement is expanded to include imports from Free Zones and Customs Warehouses into the local market.

• Phase 3 (Aug 2026 – Feb 2027)

The requirement to apply 12-digit HS codes is extended to cover imports from the rest of the world (RoW) into both the local market and the GCC.

• Phase 4 (from Feb 2027 onwards)

The application of 12-digit HS codes is further extended to cover temporary flows destined for the GCC. Shipments destined for Free Zones, however, remain permanently exempt and will continue using the 8-digit HS Code.

Any use of 12-digit codes outside these 4 permitted trades would be violative of Customs Notice 10/2025 and may attract appropriate penalties.

Further to the Customs Notice No. 5/2011 determining the prices of the official printed forms, and aiming to meet the objectives of the Dubai Paperless Strategy, reducing the use of paper and saving costs for customers, and easing customs procedures.

The following has been decided:

Article (1)

Selling declaration forms shall be discontinued as of 17/07/2020.

Article (2)

Declarations are to be printed in black and white on regular white A4 paper using the same layout approved by Dubai Customs (attached).

Article (3)

The new service for printing the customs declaration form will be available in the Mirsal electronic clearance system as of 17/07/2020.

Article (4)

Printing declarations on pre-printed forms will be permissible until 25/09/2020 to enable customers to exhaust their stock of printed forms.

Article (5)

This Notice shall come into force on 17/07/2020 and shall supersede any conflicting provisions.

Pursuant to the Federal Law No. 1 of 2017 on AntiDumping, Countervailing and Safeguard Measures, and the Resolution of the GCC Industrial Cooperation Committee No. 3 dated 31/03/2019, and in conformity with the Federal Customs Authority’s Memo No. FCA/CD/2019/824 dated 23/4/2019 and the Ministry of Economy’s Directive No. (1) of 2019 dated 4/04/2019, regarding the imposition of a definitive anti-dumping duty on GCC imports of uncoated paper or paperboard product (fluting or testliner).

The following has been decided:

Article (1)

The definitive anti-dumping duty shall be imposed on GCC imports of uncoated paper and paperboard (fluting or testliner), in rolls or sheets (containerboard) originating in Spain and Poland, which are imported under the following HS codes of the GCC Unified Tariff Schedule:

Article (2)

The definitive anti-dumping duty shall be levied by Dubai Customs in the form of an ad valorem duty as a percentage of the CIF value, as indicated in the following tale:

Article (4)

The Tariff and Origin Department shall be the point of reference to address any disputes relating to the implementation thereof

Article (5)

This Notice shall come into force as of 19/07/2020 and remain effective till 30/04/2024. All concerned departments must take the necessary action to implement it, each within their scope of competence.

Further to the prior Customs Notice No. 1/2018 on Submittal of Customs Declarations and Required Documents; In observance of the precautionary measures taken by the UAE to curb the spread of the novel Coronavirus (Covid-19); In pursuit of Dubai Customs’ goals towards streamlining and simplifying Customs formalities and reducing cost for the business sectors;

- And as dictated by the business interest;

The following has been decided:

Article (1)

The Customs Notice No. 1/2018 on “Submittal of Customs Declarations and Required Documents” and all provisions and effects set forth therein shall be suspended until further notice. Customs clearance procedures will be completed as per the regular customs cases.

Article (2)

All customers must keep record of the available documents and information and provide them to Customs upon request.

Article (3)

This Notice shall be effective as of date of its issuance until further notice, and any provision that contradicts or is in conflict with this Notice shall cease to have effect.

Further to the Customs Notice No. 1/2018 on Submittal of Customs Declarations and Required Documents, and the Customs Notice No. 4/2018 on Submitting Air Cargo Manifest, and the Customs Notice No. 1/2014 on Electronic Airway Bills, Pursuant to the provisions of Articles 46 and 48 of the GCC Common Customs Law, In pursuit of Dubai Customs’ goals towards enhancing service delivery standards to facilitate and streamline trade movement;

- And as dictated by the business interest;

The following has been decided:

Article (1)

Bills of lading and delivery orders (DOs) electronically sent by the shipping agents/shippers shall be accepted without the need for stamping for all customs cases, provided that they include all the information contained in the original bills and manifests.

Article (2)

Shipping agents/shippers shall be responsible for the accuracy and authenticity of the information contained in the furnished bills of lading and delivery orders, with Customs having the right to ask for and refer to these documents any time.

Article (3)

The penalties set forth in the Common Customs Law and Rules of Implementation thereof, and decisions issued thereunder shall apply to violations pertaining to the provisions of the present Notice.

Article (4)

This Notice shall be effective as of the date it is issued, and any provision that contradicts or is in conflict with this Notice shall cease to have effect.