Dubai Customs released Customs Notice no. 13/2021 related to the import of goods between companies via e-commerce channels. This notice applies to commercial companies, including free zone companies and customs warehouses, and will enter into force on 14th November 2021. The Tariff and Origin Department at Dubai Customs is responsible for resolving any disputes concerning implementation.


  • Companies wishing to enroll in e-commerce activity must register with Dubai Customs customer registration system without the need to add the activity to their trade license.
  • Logistics companies may clear goods on behalf of companies registered under the Dubai Customs customer registration system.
  • The import/export of goods for e-commerce purposes must be done by processing the Customs Declaration through Dubai Trade portal in accordance with regular procedures.
  • Customs Declarations with value of goods not exceeding AED 30,000 will be exempted from relevant customs service charges.
  • Companies are required to obtain necessary approvals from competent authorities for importing restricted goods or goods subject to special procedures.
  • Electronic documents and invoices are accepted for customs clearance and the records for the same must be retained for submitting to Dubai Customs upon request.

Customs declarations covered by the system

The notice is applicable to the following customs declarations for import/export of goods:

  • GCC countries/rest of the world to local
  • Free zones/customs warehouses to local
  • GCC countries/rest of the world to free zones/customs warehouses
  • Local to GCC countries/rest of the world
  • Local to free zones/customs warehouses
  • Free zones/customs warehouses to GCC countries/rest of the world
  • Temporary admission from rest of the world/free zones/customs warehouses to local
  • Temporary admission from GCC countries to local
  • Transfer within the same free zones
  • Transit between Dubai free zones
  • Transfer between customs warehouses in Dubai
  • Customs warehouses to free zones
  • Free zones to customs warehouses

Implications for businesses

Free zones, local companies and customs warehouses involved in e-commerce activities may take advantage of registering with the Dubai Customs customer registration system and avail the benefits stipulated in Customs Notice no. 13/2021.

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 at KPMG.

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