Dubai Customs Notice no. 09/2021 (PDF 701 KB) (the Notice) relates to the import of personal goods via e-commerce transactions. The Notice applies to both free zone and local companies and entered into force on 16 May 2021. The Tariff and Origin Department at Dubai Customs is responsible for resolving any disputes concerning implementation.

The Notice will be applicable to the import/export of personal goods, i.e. "Goods for personal use” whose value does not exceed AED 10,000 being imported/exported for individuals via companies."


The benefits of the e-commerce platform are as follows:

  • Automatic processing of customs declarations, refunds and guarantee release based on e-commerce supply and return orders
  • Exemption of customs duties on personal goods valued at less than AED 300
  • Claims for refunds on returns can be made within 60 days from the date of exit
  • Exemption of service charges for importing or exporting personal goods with value not exceeding AED 10,000
  • 60-day window for amending or canceling the customs declaration for personal goods 
  • Facilitation of refund of customs deposit and claims settlement

Companies wishing to benefit from the e-commerce platform must register e-commerce activity on the Dubai Trade Platform and join the e-commerce platform.

Customs declarations covered by the system

The Notice is applicable to the following customs declarations submitted in connection to personal goods:

  • ROW/GCC To Local
  • FZ/CW To Local
  • Local To GCC/ROW
  • Local To FZ/CW

Implications for businesses

Free zone and local companies involved in e-commerce activities must take advantage of registering with the e-commerce platform and avail the benefits stipulated in Customs Notice no. 09/2021 (PDF 701 KB).

Businesses can review and re-organize their internal processes accordingly by registering and joining the e-commerce platform.


For more information on this topic or to learn more about KPMG's Trade & Customs Services in the Middle East, kindly contact our Trade & Customs team.

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