Import and Export Declaration Procedures: Step-by-Step Customs Clearance

Customs declarations are the formal documents that initiate import and export procedures. Understanding declaration types, submission channels, and documentation requirements is essential for smooth customs clearance.

Declaration Submission Channels

Dubai Customs offers multiple channels for declaration submission:

Dubai Trade Portal: The primary electronic platform for customs declarations, accessible 24/7 for registered users.

Business-to-Government (B2G) Integration: Direct system integration for high-volume traders, enabling automated declaration submission from enterprise systems.

Customs Bureau Services: Physical service centers for traders requiring in-person assistance or handling complex situations.

Pre-Arrival Clearance

Dubai Customs enables pre-arrival processing to expedite clearance:

Declarations can be submitted before cargo arrives, allowing risk assessment and document review in advance.

Upon cargo arrival, pre-cleared shipments proceed directly to release without delay.

This reduces port dwell time and demurrage charges, particularly valuable for time-sensitive shipments.

Import Declaration Types

Different import scenarios require specific declaration types:

Import to Local from Rest of World (ROW): Standard import for domestic consumption with full duty payment.

Import to Local from Free Zone: Goods moving from Dubai free zones to mainland with applicable duties.

Import to Customs Warehouse: Duty-suspended import for bonded storage.

Statistical Import from GCC: Goods from other GCC states require statistical declaration but no duty payment.

Import for Re-Export: Temporary import of goods intended for subsequent export.

Export Declaration Types

Export procedures vary by destination and goods origin:

Export from Local to ROW: Standard export of UAE-origin or duty-paid goods.

Export from Local to Free Zone: Movement from mainland to Dubai free zones.

Statistical Export to GCC: Declaration for goods moving to other GCC states.

Re-Export: Export of previously imported goods that were not cleared for domestic consumption.

Temporary Export: Goods leaving temporarily for repair, exhibition, or processing abroad.

Documentation Requirements

Standard documentation for customs declarations includes:

Commercial Invoice: Detailed description of goods, quantities, values, and terms of sale.

Packing List: Itemized list of packages with contents and weights.

Bill of Lading or Airway Bill: Transport document evidencing shipment.

Certificate of Origin: Required for preferential tariff claims under FTAs.

Import Permit: Required for restricted goods (pharmaceuticals, food products, etc.).

e-Archival System

Dubai Customs maintains electronic archives of all declarations:

Original documents must be submitted for verification within specified timeframes.

Electronic copies are retained in the Dubai Customs system for audit and reference.

Traders must maintain their own records for the legally required retention period (typically five years).

Cargo Transfer Procedures

Movement of goods between facilities requires cargo transfer documentation:

CTO to Customs House: Transfer from container terminal operator to inspection facility.

Between Customs Houses: Movement between different Dubai Customs locations.

To Warehouse: Transfer from port to bonded warehouse facility.

Proper cargo transfer documentation maintains chain of custody and customs control throughout goods movement.