BSS GOVERNMENT OF DUBAI ehLee DUBAI CUSTOMS ve Customs Notice No. (17/2020) Procedures for Clearance of Goods Consumed within Free Zones As part of Dubai Customs’ constant efforts to improve service delivery and further facilitate and organize customs procedures; Pursuant to the legislations in force regulating free zones business in the emirate of Dubai with respect to ‘goods used in these free zones; For better stock control of free zone companies and ensure clearance of goods used, or consumed within the free zone; ‘And for the purpose of fostering an attractive investment and business environment by means of simplified consumed goods clearance processes; The following has been decided: Article (1) Consumed goods not subject to customs duty Goods that are used and consumed within the free zones for the establishment, operation and maintenance of projects and facilities functioning therein which enable businesses to carry out their activity, as well as those that are involved in the manufacture of any goods or production of any service within the free zones, shall not be subject to customs duty. These include: 1. Building equipment and materials used in construction projects. 2. Packaging materials. 3. Machinery, equipment and spare parts necessary for the operation and maintenance of the facility. 1020/17) 5, .Ssa> cslel Blgiaall glad! yaad Stebel alte Sal Sbliall bl Saal! Glosdll juiah G dLolpiall 43 dyler asx sth! 3 ESyaall olebedl eu aguas Aoaiell § Ball Sblial) dabiall Sle tal blzaly 1lggd Rosdinuall Sls bad Ge las98 ayuts Beall Ghliall SIS yside budly Spall dabatall [Slo Klgzually Ao sdtuvall gla JMS Go eli Cblatzadl Lind duolio diy) GIS Sb Lele lgtuall glad would thee Slesel ols ys bul 4) Stal ASsal pou) adds I i igi! SLAs! USlaioly lgoladinel is Gill Vlad ASparl pguayll dds Y clatally aylitall Bluey Guetis G dizall Sybil osat G5! sige of La sl 7 Balall oi Laslouds Q) sta ESsaadl pou Seas! SLA Gedy 84LII ASpaql Spall Jalan) Udy AS seal pouoyll acd gsgiel iz all ff all Foul! gnu et Gall Soll Gblial gis oalegl in G2 (1) Solall Gas gj digall OFLU! yd led sale seals Jltall Jone Le OU AU LS Go Leal Soul gee aly ill glaully slgall 1 Obey Clb yl ges Ute ball wig) Ladsall Claally Leal gl tsinall gud Sls) Uoyuts SILI slgally yoholly Qe Saplietly Gumball LotRO Soll dalatall Lbs Gil AIA sIgally yghaally SL Lailly CLUbyzlo Sissi Gell guuailly Jedt Glildeg AWgiall gf AML! sloall 2 Spyjll Slide Jo dyes! Sale| of pladtodl gf gal! abot BBS Gl olibaall of giltaall of Gaull Go Algeuall suoatldale| Oldae Page 2of 4 ye Tmt United Arab Emirates a7 77 wail snvdubeicustomsgor.ae Seiad arr 6a Sa | wnwpefeae Box 63, Dubai ABSS GOVERNMENT OF DUBAI ehLee DUBAI CUSTOMS Article (3) Procedures to be followed when consuming goods Companies that consume or sell materials and goods within the free zones in accordance with the provisions of this Notice shall have to follow these procedures: 1. Submit a request to the relevant customs center and obtain approval; 2. Undergo customs examination and inspection based on risk management standards at the discretion of the competent department; 3. Obtain the necessary approvals from the relevant authorities for restricted goods or goods subject to a procedure; 4, Submit a report of destruction validated from the relevant authority for cases of goods destruction in accordance with the applicable procedures; 5. Complete a consumption goods declaration in accordance with Article (4) herein Article (4) Process for completion of consumption goods declaration and attachments thereof Subject to the Customs clearance and duty settlement processes in force for goods brought into and taken out of the free zones, companies shall complete a consumption goods declaration for the cases described in Articles 1 and 2 herein at least on a quarterly basis, unless the Customs Audit Department deems otherwise, ‘or based on companies request with the following documents attached to it: 1. Invoice including goods value for customs purposes. 2. Customs inspection report as appropriate. 3. Approvals and necessary reports from the relevant authorities. ve lag lgiasl aie lyelsl Gell Slel,o¥l Bl> alully steal gy af elgzel asd Gill lS Ge AIL Selo Lal ysledl Lip plSoY tidy Sell Sb Liall BaSlgall de Jguaaly pizall Saal Ssall Jb ead 1 J4ablg sbUall Syl] syleal Lidy Ssanll Giutatlly dnleall 2 Aatrall i131 SLAW Latdall Slgall Go dejill clédlgall le Span! 3 wehey @A53 Gill ol Badal Slal Gal SALI Lazdall gall go GIGI padre py slay Jgazall cilelsoal 85 00 ) Salad) Lily eNlgradl ads Cod Sar ole ead 5 cooley! Lia ) data Saal lel Ssog agi aise Soil apasag Lyell Colell Suaall vayldall lela dlele go pe OWL Ne all Gbliall Go Sully alSlall glad) (261) owlall fj diggall CALA ehlgcall andy Cod Sar Ole Beil 3s] 55 pl Lo JB le spies Bay SSLy Gale Lin Ga Siligll 4 Gado Spl Gul le Ely ol wild SS Saal ASyaall She dal dinate sits 1 bl patil lide Sarl! Siutiall yds 2 Kotrall Slgall Go doi syldills Sldilgall 3 Page 3of 4 Box 63, Dubai United Arab Emirates a7 veep em PCFCBSS GOVERNMENT OF DUBAI ehLee DUBAI CUSTOMS ve 4, Any other documents requested by Dubai Customs. Article (5) Customs offences provided for in the GCC The offences and penal Common Customs Law and the rules of implementation thereof and the decisions issued thereunder shall be applicable in case of non-compliance with the provisions of this Notice, Article (6) Enforcement of legislations Federal and local laws, legislations, and executive regulations, including laws related to Excise Tax or Value ‘Added Tax, are applied on goods used/ consumed wi the free zones. Article (7) Competent department The Tariff and Or be the Department shall competent department to look into and address any dispute that may arise in relation to the implementation of this Notice. Article @) This Notice shall come into force as from 25 October 2020. Ahmed Mahboob Musabi ane Director General Issued on: 15/10/2020 yo Uhla> (gulls ssl oluizwe sl 4 AS pol SWEeall Aiaiy so gall Ujlaall Gsild Saylll Obgial Glildall Subs lin plsol alidlil prc UL g oldie, Ssball OL Lally 4iuaull codegl (6) dota! oll GW Shaya! Subs ey Aaally sles &i,az0 CHlllly Gley Ally Guill Subs Sl Ayydll ALA! AngAll Ayyady ileal GalgAll WS Byall Sbliall JS aSgtucally Aosdtoll Lag le > Gohl) Ayisall Syloyl gm Lialle ASsarll 482il 8315] 955 wodleyl Lin Guar Ghar of Lazy ae si @) data 2020 n9i8i 25 AasU Go ysleyl lige Jase sine ancl alall syaall 2020/20/15 spl ss0 Page hof 4 rem sm 83 aye Sil ey blog Box 63, Dubai United Arab Emirates a7 comas| sme" DORC