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Dubai Customs eliminates export guarantees from 3 free zones
Dubai Customs Headquarters
Dubai Customs has allowed the export of goods stored in three free zones under "FZ Transit in" import declarations to international destinations, based on "FZ Transit out" export declarations, without requiring duty guarantees, provided the export occurs from the same customs center where the goods are registered.
According to the new customs announcement No. (18/2026), this procedure covers the Jebel Ali Free Zone (Jafza), with exports permitted through Jebel Ali Port or Al Maktoum International Airport, in addition to Dubai Logistics City Free Zone for exports via Jebel Ali Port or Al Maktoum International Airport, and Dubai Airport Freezone (DAFZ) for exports through Dubai International Airport.
The announcement sets a 30-day deadline for exporting goods, starting from the date the customs declaration is registered. If the goods are not exported within this period, customs procedures will be implemented in accordance with the GCC Unified Customs Law and the related regulations.
The announcement stated that, to settle customs declarations and confirm the export of goods out of the country, an electronic request must be lodged to clear the records and the required supporting documents must be submitted to the Customs Refund Department within 45 days from the date the customs declaration is registered.
The announcement added that required documents include:
A copy of the "FZ Transit out" export declaration alongside a stamped and signed exit/entry certificate from the relevant officer, confirming the goods left the free zone and were exported out of the UAE.
The announcement grants an additional 45 days to close and clear the customs declaration after the end of the original period, with a late penalty to be collected during this period in accordance with the GCC Unified Customs Law and its executive regulations.
It further noted that if the customs declaration is not cleared or its records not settled after the specified periods, customs duties, fines, and any other amounts due will be imposed based on the applicable law and executive regulations and related instructions.
Dubai Customs assigned the responsibility for following up on the clearance of customs declarations and their settlement to the "Customs Refund Department", as the reference authority for resolving disputes related to the implementation of this announcement.
To regulate the movement of goods, the announcement stipulates that port handling authorities and other competent entities may only issue exit permits for stored goods at the gate with approval from the customs department.
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