Dubai Customs issued Policy No. 52/2021 (PDF 666 KB), dated 5 May 2021, announcing the Implementation steps of the TIR Carnet (International Road Transport) with the aim of facilitating the movement of goods within the GCC. This Policy enters into effect on 1 June 2021.   

More Specifically

Among other things the Policy states the following:

  • Goods transported under TIR will be considered as transit goods, i.e. “under duty suspension” until goods exit of the country is proven. This excludes tobacco products and their derivatives and alcoholic beverages.
  • The requirements for the transportation of goods under TIR impose that a part of TIR transport is made by road, is part of journey performed in foreign territory, the approval of the transport carrier by virtue of an approval certificate issued by the competent authority and affixation of TIR plates/seals to the means of transport.
  • Transportation of goods through the vehicles that fulfil the conditions as mentioned in the Convention shall not be subjected to customs inspection at all the entry/exit points.
  • Goods transported under cover of TIR are liable to prohibition and restriction controls as provided for under the national regulations in force in the country.


GCC-based businesses can claim benefits from the Implementation of the TIR through reduction of administrative and financial burdens, swift border crossing of goods and reduction in custom inspection of goods.


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

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