Dubai Customs released guidance (Customs Notice no. 13/2021) concerning the import of goods between companies via e-commerce channels. The notice applies to commercial companies—including free zone companies and customs warehouses—and has an effective date of 14 November 2021.
According to the guidance:
- Companies seeking to enroll in e-commerce activity must register with Dubai Customs customer registration system without needing 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 processed as a customs declaration through the Dubai Trade portal in accordance with regular procedures.
- Customs declarations for goods having a value not exceeding AED 30,000 will be exempt 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 acceptable for customs clearance and the records must be retained and provided to Dubai Customs upon request.
Source KPMG
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