Low Value Imports by Courier

For UAE Vat law, imports  upto 1000 are cleared  and paid by courier and do not appear as reverse change for VAT Law.

Following text will explain the rationale linked to Customs law, behind it.

Date: B / 6 /2010

Customs Notice No.( 8 /2010)

Clearing Processes and Procedures for Courier Companies Shipments

The following have been decided:

Article (1)

Courier companies shall submit Customs declarations via Mirsal (2), the eclearance system for all types of shipments regardless to their value.

Article (2)

Customs declarations for goods whose declared value is AED 1000 and below shall be submitted in the approved data format and according to the following types of declarations:

• Courier Import Declaration.
• Courier Export Declaration.
• Courier Transit Declaration.

Article (3)

Customs declarations for imported goods whose declared value exceeds AED 1000 shall be prepared in the approved format in Mirsal (2), the e-clearance system in accordance with the applicable customs procedures

Article (4)

Postal documents and correspondence of no commercial value shall be excluded from the procedures set out herein.

All  courier companies are to take the necessary actions towards implementing this notice before 31\10\2010.

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Under GCC Unified Guide for Customs Procedures at First Points of Entry

Procedures for clearance of imported postal parcels:

CN22 and CN23 forms are to accepted as a customs declaration for regular mail and carrying out inspection/examination based on risk assessment criteria applicable in the customs office in the following cases:

i. parcels weighing no more than 30Kg.

ii. parcels the value of which does not exceed SR1000 or its equivalent in local GCC currencies.

iii. parcels containing post cards, personal letters, publications for the blind and printed papers which are not subject to customs duties.

8. parcels the value of which does not exceed SR1000 or its equivalent in local GCC currencies shall be exempted from customs taxes/duties, excluding:

a. Tobacco and products thereof..

b. Goods of special nature.

Procedures of transportation /dispatch through express couriers

Intra-GCC transportation/dispatch of consignments/parcels may be handled by express couriers without customs clearance, subject to the following conditions:

a. The express courier or its branch office, or the courier to which the parcels are consigned shall have a valid license issued by the competent GCC authorities.

b. The location/office of the courier to which the parcels are consigned shall be under control of the respective GCC customs offices, otherwise dispatched goods shall be unloaded in the

designated customs office in the GCC States.

c. Consignments/packages shall be addressed and dispatched to a person(s) based in the GCC States.

d. Consignments/packages shall be addressed and dispatched to a company(s) based in the GCC States.

e. Consignments/packages shall not weigh over 50 Kg

f. The estimated value of the consignments /packages shall not exceed SR1000 or its equivalent in local GCC currencies.

g. A cash security or bank guarantee shall be submitted to the customs office to ensure that such consignments /packages will reach its final destination.

2. The following consignments/packages shall be subject to the customs clearance procedures at first point of entry, and a single customs declaration shall be completed for each of them:

i. any consignment/package/parcel weighing over 50Kg.

ii. parcels the value of which exceeds SR1000 or its equivalent in local GCC

currencies.

iii. restricted goods

iv. goods of special nature

3. Express couriers may carry out clearance of the goods conveyed by them provided they satisfy customs clearance requirements of the GCC customs offices, or authorize a customs clearing agent pursuant to the regulations applicable in each GCC State.

4. In the event the importer chooses to clear the consignment/package in the GCC States, the express couriers shall follow all customs clearance procedures (as set out in this Guide) in terms of (importation, exportation, re-exportation, depositing the goods with the free zones and customs warehouses, etc.).

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You can access Law including Guidelines, Cabinet & FTA Decisions, Public Clarifications, Forms, Business Bulletins for all taxes (Vat, Excise, Customs, Corporate Tax, Transfer Pricing) for all GCC Countries in the Law Section of GCC FinTax.