Dubai Customs released Notice No. 05/2021 on 17 March 2021 on the submission of customs declarations and required documents. As a response to the COVID-19 pandemic, the recent notice extends the grace period for declarations filed between 1 February and 30 June 2021 until 30 September 2021.

The obligation to submit customs declarations

Earlier this year, by way of Customs Notice 1/2021, Dubai Customs revoked the suspension of the obligation to submit customs declaration and customers were once more required to submit customs declarations and related documents within 14 days of processing customs declarations via Mirsal 2.

The most recent Notice No. 05/2021 provides an extension to the grace period to exclude declarations processed from 1 February to 30 June 2021 from the 14-day submission obligation. Customers who fall within this time period can submit all required documents and processed declarations by 30 September 2021.

Implications for businesses

Companies importing and exporting to and from the UAE via Dubai can take advantage of the suspension to re-organize their internal processes to comply with Dubai Customs requirements by no later than September 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.

Get in Touch

Trade and Customs Contacts

Wadih Abu Nasr

Head of Tax, Saudi Levant Cluster

E: wabunasr@kpmg.com

Stuart Ciocarelli

Head of Tax, Lower Gulf

E: scioccarelli@kpmg.com

Pascal Cange

Director, Trade & Customs Leader, Middle East

E: pcange@kpmg.com

Nick Soverall

Senior Director, Head of Indirect Tax, Saudi Levant Cluster

E: nsoverall@kpmg.com

Rhys Penning

Partner, Indirect Tax, Lower Gulf

E: rpenning@kpmg.com