Commercial Importers must provide UPS with a valid importer code for the customs clearance of their import and export shipments with a CIF value equal to and above 300 Dirham (approximately US$ 81.70).
The Customs authorities issue the importer code based on application of the importer. UPS offers the valued added service of obtaining new importer codes and renewals on behalf of the customer at a nominal service charge of respectively in additional to the fee charged by the customs authority. Mentioned below are the charges:
New Import/Export Code application fee: AED 330
Renewal of Import/Export Code fee: AED 220
The country of origin of the goods and HS code is required to be mentioned on the commercial invoice.
Shipments addressed to Sharjah Airport customers or shipments requested to be transferred to Sharjah Airport will incur an additional cost of 810 AED (approximately US$232.00) which is charged by the authority. Shipments addressed to Saif Zone customers are bonded as requested whereby the declaration charge of 30 AED (US$9) + UPS disbursement fee of 10 AED (approx. US$ 3) is billed.
Shipments addressed to Free Zones located in Ajman, Hamriyah , Fujairah and Ras Al Khaimah are cleared through Dubai Customs against their company importer code /personal name on a duty paid basis.
The following fee is charged;
A fee of 2.00% of the value, subject to a minimum of 80.00 AED will be charged.
Implementation of Excise Tax Payment:
Clearance of Customs Declarations containing Excise Tax applicable goods are subject to verification of Excise Tax payment in Declaration Taxable Goods.
The consignee is responsible to provide the Excise Declaration Taxable Goods Transaction Number to UPS in order to process the customs declaration against each of the applicable commodities.
Any commodities regardless of the value falling under the excise goods category will be held for payment of excise tax prior to customs clearance.
In order to pay the excise tax, the seller or importer of record must ensure that the each commodity is registered with the UAE Federal Tax Authority through the Brand-Sync portal (Website: https://brand-sync.com/fta/ Email: email@example.com Tel: +971 4 557 0988).
Shipments not cleared within 15 days of arrival will be returned to the origin at the cost of the shipper.
Commodities falling under the excise taxable goods category are:
Carbonated and Energy drinks.
Tobacco, snus and other tobacco products including all items listed within Harmonized Tariff Schedule 24 of the GCC Common Customs Tariff.
Electronic shisha or smoking devices and tools.
Vape and Liquids used in such devices and tools.
Rate of excise tax.
According to Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price the rate of excise tax are as follows:
50 % on carbonated drinks, 100 % on tobacco products, 100 % on energy drinks, 100 % on electronic smoking devices,
100 % on liquids used in such devices and tools and 50 % on any product with added sugar or other sweeteners.
Follow below guidelines to enable UPS to process import clearance without delays:
Customers must ensure that all import shipments that are addressed to commercial entities have valid Dubai Customs Business Codes and same should be mentioned on the Shipping waybill/Invoice for processing of import declarations.
Shipments addressed to individuals must clearly have the complete name and residential address of the importer mentioned on the shipping waybill and invoice.
Any special instructions such as Duty Exemption, Abu Dhabi/Sharjah or Saif Zone Transfers, Re-Export, Self-Clearance, etc. must be clearly stated on the shipping invoice/waybill to avoid pre-clearance by payment of duties and taxes.
The Shipper must ensure all shipments have itemized invoices issued by the exporter of record containing the below information:
1-Shipper & Consignee Name & Address-2-HS Code of all commodities listed on the invoice-3-Country of Origin (per line item only if commodities are of different origins)-4-Full Description per line item (codes or abbreviations are not allowed)-5- Value per line item and total amount for the invoice including the currency-6-Discounted value or "0" value is not acceptable on the invoice.-7-Customers should not provide duplicate invoice for same shipment.
Import Permits and Storage:
Import Permits - The importer of record is responsible to provide any import permits for timely release of shipments. Additional charges will apply as per the standard UPS UAE Brokerage tariff for in case the customer requires UPS to arrange for the inspection and detention of the shipments.
Storage fees are applicable as per the standard UPS UAE Brokerage tariff in case shipments are not cleared from customs within 3 days of arrival.
Consult ups.com/ae website for the latest UPS UAE Brokerage Charges and Clearance Requirements:
UPS iTG (upscontentcentre.com)
Please note that not only the value(s) of the commodity/commodities have to be considered when calculating duty and tax, but also the freight charge and other fees.
Customs duty is calculated on the CIF value (Cost/Insurance/Freight) for shipments valued at 300 Dirham (AED) and above.
Discounts mentioned on the invoice will not be considered and duty would be calculated on the full value of the items. For more information see "Invoice Requirements"
Although non-document shipments to the United Arab Emirates are dutiable, the shipments addressed to free zones companies are duty exempt based on their customs registration. The invoices must be addressed to the consigned company in the free zone, with line item declarations of the relevant HS codes, and country or territory of manufacture along with the item description.
Credit card payments are accepted upon delivery for freight and import charges by this destination. Contact UPS or the UPS service partner in the destination country or territory to determine which credit cards are accepted.
Restrictions may apply for freight collect shipments from the origin country or territory. Contact UPS or the UPS service partner in the origin country or territory prior to shipping.
Consignee's full name and a valid telephone number, company name (if applicable), building name and or number, and apartment number (if applicable), street name, area name, and city are required. A valid phone number (preferably mobile) is vital to recover any missing clearance documents and/or validate the delivery address if needed. Please note that missing address requirements will cause a delivery delay. A P.O. Box address is not valid as we do NOT deliver to a P.O. Box.
Important Note: Shipments addressed to a P.O. Box are excluded from the UPS International guarantee regardless of the payer. A delay in delivery may occur due to the need for the consignee's physical address in order to complete delivery.
All shipments cleared in AUH Customs are processed through Etihad Airport Services Cargo (EASC). The below documents are required to clear import shipments destined to Abu Dhabi.
Personal Effects (Consigned to a person only)
- Emirates ID or passport of the consignee mentioned on the air waybill copy
- Emirates ID of the person clearing (if not the actual consignee) copy.
Rulers Office & Government Entities (VIP Category)
- Authorization Letter* - original
- Emirates ID of the person clearing copy
Trading and Clearing Companies
- Agents/Consignees with a valid EASC ID card can collect shipments consigned to
them upon presenting the card.
- Authorization Letter* - original
- Passport/Visa Page of signatory (visa must be from consignee company) copy
- Emirates ID of the person collecting/clearing copy
Standing Authority for Clearance
*Authorization letter Must be original, duly stamped and signed.
Signatory title and name must be clearly mentioned
(without which the letter will be void).
- Authorization letter* - original
- Valid trade license copy
- Passport/Visa page of signatory (visa must be from consignee company) copy
To ensure timely clearance and delivery of shipments, all importers in UAE must link their VAT ID against their Customs Import/Export registration code on the Federal Tax Authority Portal.
Importers/Exporters must ensure that their Import/Export code is valid and active for processing customs declarations.