Custom Number / Import-Export Code (IEC) Registration & Customs Duty

Our Customs Number & IEC Registration Services Include:

• Customs Number Registration:
-Mandatory Registration: Under UAE Federal Law and the Customs Decree No. 47 of 2022, businesses engaged in importing or exporting goods must be registered with the UAE Federal Customs Authority to obtain a Customs Number. This number is necessary for clearing goods through customs and conducting trade operations legally.
-Timely Registration: We ensure that your Customs Number is registered promptly to avoid any delays or penalties in your operations.
• Import-Export Code (IEC) Registration:
-Obtain IEC: The Import-Export Code (IEC) is essential for businesses involved in international trade. It is issued by the UAE Federal Customs Authority and must be obtained before any import-export activity. -Seamless Application Process: Our team helps you complete the IEC registration process efficiently, ensuring your business can start importing and exporting goods without any obstacles.

Customs Duty Rates In The UAE

Customs Duty is levied on goods imported into the UAE based on their CIF (Cost, Insurance, and Freight) value. Below are the key duty rates as per UAE law:

1. Standard Customs Duty Rate:

-The general customs duty rate is 5% for most goods imported into the UAE.

2. Exemptions & Reduced Rates:

-Certain goods, such as food items, medicine, and humanitarian aid, may be exempt from customs duties or subject to reduced rates. Some goods, such as machinery for manufacturing and equipment used in industrial production, may qualify for reduced customs duty rates.

3. Excise Tax:

-Excise Tax applies to certain goods like tobacco, energy drinks, and carbonated beverages, at rates ranging from 50% to 100% depending on the product.

4. Special Duties:

-Some special goods (e.g., alcohol, guns, and certain chemicals) may attract higher or additional duties depending on international trade agreements.

Customs Duty Refunds and Returns

Customs Duty Refund Process:

Businesses may be eligible for customs duty refunds if they meet certain criteria such as re-exporting goods or removing goods from Free Zones.
Here’s how it works:

Re-exportation of Goods:

If your goods are imported and later re-exported, you may claim a refund for the customs duties paid. This process must be initiated within 6 months from the date of export.

Goods Removed from Free Zones:

If goods were imported into a Free Zone with customs duties paid and later exported or used for manufacturing within the Free Zone, a refund can be applied for under certain conditions.

Refund Timeframe:

The refund application must be submitted within 6 months of the export or removal from the Free Zone, and the processing time is typically 1 to 3 months from submission.

Returns to be Filed for Customs Duty Refunds:

For claiming customs duty refunds, you will need to file the necessary customs declarations and export documentation. However, no additional tax returns (such as VAT or excise tax returns) are required for customs duty refunds, though they should be filed separately for compliance with UAE VAT and excise laws.

Penalties for Non-Compliance With Customs Duty Regulations

Late Registration:

Penalties may be imposed for failing to register with the UAE Customs Authority on time, leading to delays in customs clearance and import/export operations. Late registration could result in fines ranging from AED 1,000 to AED 5,000, depending on the nature of the violation.

Incorrect Duty Declaration:

Under-declaring the value of goods or incorrectly classifying goods can lead to fines and additional customs duties. Customs authorities may seize goods if they believe misdeclarations are intentional.

Failure to File Returns on Time:

Businesses that fail to file customs duty payments or import/export declarations within the required timeframe may face fines and potential seizures of goods. Failure to comply could also result in a suspension of operations until compliance is met.