Dubai Customs released Notice no. 1/2021 on 14 January 2021 concerning the submission of customs declarations and required documents. The recent notice reinstates the practice put in place by Notice 1/2018 requiring the submission of customs declarations.
Special Covid-19 measures
Notice 1/2018 was suspended, as part of the government’s response to the spread of Covid-19, by Notice 2/2020, which halted the obligation of submitting customs declarations.
Reinstated obligation to submit customs declarations
Notice no. 1/2021 revokes the suspension put in place earlier by Notice 2/2020. The reinstated regulations come into effect after 31/1/2021:
- Businesses will have to submit customs declarations and the required documents to Dubai Customs within 14 days of processing the customs declaration on the Mirsal2 portal.
- Once the 14-day period lapses, an AED 5 daily late charge will be applied.
- Customs declarations completed between 29 March 2020 and 31 January 2021 will be excluded from the obligations mentioned above but will have to be submitted by 30 June 2021.
Implications for businesses
Companies importing to and exporting from the UAE via Dubai will be subject to a higher level of compliance, which they were operating according to under Notice 1/2018.
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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Middle East Trade and Customs Contacts
Wadih Abu Nasr Head of Tax, Saudi Levant Cluster |
Stuart Ciocarelli Head of Tax, Lower Gulf |
Pascal Cange Director, Trade & Customs Leader, Middle East |
Nick Soverall Senior Director, Head of Indirect Tax, Saudi Levant Cluster |
Rhys Penning Partner, Indirect Tax, Lower Gulf |
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