Part I : Items Exempted for Specific Organizations:

1. All items imported by or on behalf of His Highness, the President of the UAE, their Highnesses the Rulers, and the Crown Princes of the Emirates.

Imported means the materials directly imported.  In this case, only a letter from the Diwan is to be submitted.  However, in case the import is performed by a third party, the contract entered  into between the contracting parties should be presented.

Further, the contract should be valid and must be accompanied with a valid letter of exemption.

2. All items imported by the Federal Ministries and Local Departments.

In case of a direct import by the respective Federal Ministry or local Department, the submission of a letter issued by the concerned importing authority will be sufficient to access the exemption. However, in the case of an indirect import, a copy of the  contract entered into between the contracting parties should be submitted, provided that the contract should contain a clause to this effect.  The contract should be valid

and accompanied by letter requesting duty exemption.

3. The Armed Forces and Police Departments.

In case of direct import, submitting a letter issued by the concerned importing authority will be sufficient. However, in case of indirect import, a copy of the contract made between the concerned authority and the second party should be submitted, provided that there should a clause in the subject contract to this effect and the contract should be valid, in addition to submitting a letter requesting duty exemption.

4. Diplomatic and Consular Missions requests approved by the Ministry of foreign affairs.

In case the import is made directly, a letter of approval issued by the competent authority along with a request from the importing party should be submitted.

5. Non-profit making approved hospitals, medical missions, charities, and national sports clubs.

6. Firms and establishments granted an exemption right by their Highnesses the Rulers of The Emirates.

7. Manufacturer holding industrial production licenses issued by the UAE   Ministry of Finance and Industry or by General Corporation for  Industry; provided that the item should be raw materials, semi-processed materials, machineries or equipment required for performing the industry for the purpose of which the materials have been imported.

A letter from the Ministry of Finance & Industry should be produced confirming that the imported items are for use in industry purposes.

Part II : Items Exempted for Special Reasons:

A.           Products of member states of the Arab Gulf Co-Operation Council: agricultural, animal, industrial and natural Resources products of national origin, which should be provided for in Article No. 3 of the Unified Economic Agreement as well as the decisions issued within the GCC framework.

For exemption a certificate of origin issued by the competent authority in the GCC state in which the subject product is produced along with an evidence of origin and a qualification number should be submitted.

B.            Goods in transit.

Goods in transit are cleared against payment of a deposit, provided that these items should be taken out from one Customs zone to another within 3 days from the date of completing the clearance procedures.

C.           All commercial samples provided free of charge and not for-sale purpose.

D.           All advertising material and commercial bulletins (catalogues) provided free of charge.

The name and /or trade mark of the company must be printed on the advertising material.  However, in case the name and/or trademark has been imported by the advertising agent under his name for the purpose of reselling these items for his clients, such items become dutiable.

E.            Items imported for show in temporary exhibition and are thereafter re-exported.

Such items will be cleared against payment of a refundable deposit upon re-exportation of the subject items and against presentation of a letter from the party responsible for organizing the exhibition.

F.            Aircraft operating equipment (handling equipment and telecommunications devices; with the exception of office and transportation equipment) and spare parts imported by or on behalf of international airlines for use in their own aircraft exclusively.

To take privilege of this exemption, a letter from the Department of Civil Aviation in the concerned Emirate should be submitted.

G.           Aircraft fuel and the instruments used for lubricating aircrafts.

H.           All personal effects whether accompanied by passenger or not.

Definition:  “Personal Effects” refers to passengers’ clothes or any hand-held items which are brought in by the passenger.  Animals imported for personal ownership are considered on the same basis as personal effects.

Part III : Goods Exempted in Accordance with Duty Exempted List and under the UAE Customs Tariff Schedule

     For access to pdf file, click here: Tarrif.pdf