Based on the provisions of Article (89) of the GCC Common Customs Law pertaining to the regulation of temporary admission procedures, and based on federal decree no. 59 of 2010 ratifying UAE accession to the Istanbul Convention on Temporary Admission and Annexes (A, B1) thereof, the below procedures, measures and controls shall be followed:

 


Article 1: Definitions

The following terms and expressions stipulated for in this Policy shall have the meanings indicated by each of them unless the context indicates otherwise:

ATA Carnet for Goods: 
An international customs document issued by an authorized Chamber of Commerce to facilitate the temporary entry of goods into one or several foreign countries without the need to submit any documents or to pay taxes, duties, or other customs procedures. This document facilitates customs procedures for the temporary admission of a variety of goods without duties or taxes to a country that is a member of the international chain of countries guaranteeing the ATA Carnet.

Administration: The Abu Dhabi General Administration of Customs.

UAE ATA Carnet: A booklet issued in UAE by the Dubai Chamber of Commerce.

Temporary Admission card ATA CARNET: A customs document issued via the customs clearance system to regulate the temporary entry process of foreign goods under ATA Carnet. 

Re-export card - ATA CARNET: A customs document issued via the customs clearance system to regulate the exit process of foreign goods under foreign ATA Carnet. 

Export card - ATA CARNET: A customs document issued via the customs clearance system to regulate the exit process of national goods under UAE ATA Carnet. 

Re-import card - ATA CARNET: A customs document issued via the customs clearance system to regulate the entry process of national goods under UAE ATA Carnet.

Transit card - ATA CARNET: A customs document issued via the customs clearance system to regulate the transit process of foreign and national goods under foreign or UAE ATA Carnet.

Guaranteeing Association: An association approved by the Administration to guarantee customs duties and any other sums that may be accrued in case of non-compliance with temporary admission terms or customs transit. Dubai Chamber of Commerce is the guaranteeing association in UAE.

Issuing Association: An association endorsed by the Administration to issue the ATA Carnet, and is directly, or indirectly, affiliated with the Guaranteeing Chain.

Corresponding Issuing Association: An issuing association established in another contracting party and is affiliated with the same guaranteeing chain. In UAE, Dubai Chamber is the Issuing Association.

 

Article (2) Controls:

1. Re-export period set for goods imported under ATA Carnet may not exceed six months (180 days) given that it does not exceed the validity date of the carnet.

2. Any data mentioned in the ATA Carnet may not be altered or amended without the approval of the issuing or guaranteeing association.

3. When the carnet is accepted, no changes may be made to it without the approval of the department.

4. After the ATA Carnet is issued, no additional items may be added to the goods listed on the back of the first cover of the carnet or to any other page annexed or attached to it.

5. The Issuing Association may issue a replacement ATA Carnet for goods under temporary admission if the concerned person is expected to be unable to re-export the goods within the validity period of the original carnet, on condition that the replacement carnet is presented to the department for review and comparison with the expired carnet. If the replacement carnet is accepted, the expired one shall be cancelled.

6. The department is entitled to request the quarantining Association (Dubai Chamber) to pay owing customs duties or any other accrued sums within one year of the carnet expiry date, either in case of re-export or breaching any of the ATA Carnet conditions.

7. Goods under temporary admission may not be re-exported if they are under seizure (except for seizure resulting from claims related to other authorities). The re-export shall be postponed until the seizure period is over, and the department shall, whenever possible, notify the Guaranteeing Association of the seized goods and the actions taken in this regard.

8. Customs departments may request additional information on imported goods description in case of discrepancy or the customs tariff heading could not be identified. The required information is to be mentioned on the back of the white copy.

 

 

Article (3)

Exit and entry procedures via foreign ATA carnet :

First: Required Documents:
ATA Carnet issued from the origin.

Requirements:
- Delivery Order for air or sea imports
- Bill of lading for air or sea imports
- Manifest for land imports 

Second : Entry procedures :
1. An authorized customs broker or the concerned holder enters all information mentioned in the ATA Carnet to the electronic system.
2. Goods owner, their representative, or an authorized customs broker shall submit the ATA Carnet to the customs center, showing the value, quantity, description and origin …).
3. The customs center shall review the ATA Carnet and make sure that all fields are filled out with the required data including guaranteeing association signature as well as holder’s signature.

4. Goods are subject to inspection and examination in accordance with the risk criteria.

5. The customs center shall stamp the counterfoil in the white copy of the ATA Carnet in case of entry, and fill fields 1-8 in the import counterfoil.

6. The customs center shall fill, endorse and stamp the customs field in the white voucher – import, and then tear the voucher off the ATA Carnet.
7. Issue the temporary admission card –ATA CARNET and exit pass, and release the goods.

8. Refer the temporary admission card, with the white voucher-import attached to it, to the Audit Section/Customs Affairs – General Administration of Customs, to complete the required procedures.


Third: Exit (re-export) procedures

1. The authorized customs broker or the concerned person shall enter all information mentioned in the ATA Carnet to the electronic system.

2. The owner of the goods, their representative, or the (authorized) customs broker shall submit the ATA Carnet (showing the value, quantity, description and origin) to the customs center.

3. The customs center shall review the ATA Carnet and make sure that all fields of the carnet are filled with the required information, including guaranteeing association signature as well as the holder’s signature.

4. The temporary admission period shall not in any case exceed the expiry date of the temporary admission declaration and ATA Carnet.

5. Goods shall be subject to inspection and examination in accordance with the risk criteria.

6. Customs center shall stamp the counterfoil of the white copy of the ATA Carnet in case of exit, and fill in the fields 1-8 of the re-export counterfoil.

7. The customs shall fill, endorse and stamp the customs field in the white voucher - re-export, and then tear the voucher off the ATA Carnet.

8. Issue the re-export card ATA Carnet and exit pass, and release the goods.

9. Refer the re-export card , with the white voucher – re-export attached to it, to the Audit Section/Customs Affairs, General Administration of Customs.

 

 

Article (4 )

Exit and entry procedures via UAE ATA Carnet:


First: Required Documents:


UAE - ATA Carnet
Requirements:

- Delivery Order for air or sea imports
- Bill of lading for air or sea imports
- Manifest for land imports

Second : Exit Procedures (Export) :

1.  Prior to submitting the UAE ATA Carnet, the holder shall verify the following:
• The validity of the ATA Carnet is not expired.
• Signatures of the guaranteeing association and the holder on the ATA Carnet.
• Sections A, B, C, D, E, F of the export voucher (yellow copy) are filled out properly.

2.  The authorized customs broker or the concerned person shall enter all the information mentioned in the ATA Carnet to the electronic system.

3.  The owner of the goods, their representative, or the (authorized) customs broker shall submit the ATA Carnet (showing the value, quantity, description and origin) to the customs center.

4.  The customs center shall verify the following:
- All fields in the ATA Carnet are filled out properly, including Signatures of the guaranteeing association and the holder, and sections A, B, C, D, E, F of the export voucher (yellow copy) are also filled out properly.
- The validity of the ATA Carnet is not expired.

5.  Goods shall be subject to inspection and examination in accordance with the risk criteria.

6.  Customs center shall stamp and tear off the voucher - yellow copy (export or re-export) of the ATA Carnet.

7.  Endorse and stamp the field of the department in the export counterfoil of the yellow copy.

8.  Issue the ATA card – export or re-export (based on the goods' origin) and exit pass, and release the goods.

9.  Refer the ATA card – export or re-export, with the yellow copy attached to it, to the Audit Section for verification and matching purposes when re-imported.

 

Third : Entry Procedures (Re-import):
1.  The authorized customs broker or the concerned person shall enter all the information mentioned in the ATA Carnet to the electronic system.

2.  The owner of the goods, their representative, or the (authorized) customs broker shall submit the ATA Carnet (showing the value, quantity, description and origin) to the customs center.

3.  The customs center shall review the ATA Carnet and make sure that all fields of the carnet are filled with the required information, including guaranteeing association signature as well as the holder’s signature. 

4.  Goods shall be subject to inspection and examination in accordance with the risk criteria.

5.  Customs center shall stamp the re-import counterfoil of the yellow copy in the ATA Carnet, and fill in the fields 1-6 of the counterfoil.

6.  The customs center shall stamp and endorse the customs field of the ATA Carnet-yellow voucher, and tear it off.

7.  Issue the ATA re-import card and exit pass, and release the goods.

8.  Refer the ATA re-import card, with the yellow copy attached to it, to the Audit Section to complete the required procedures.

 

ARTICLE (5) :

Transit Procedures (Entry & Exit)


First :Required documents:

UAE or foreign ATA Carnet 

Requirements:

1.  Bill of lading for air and sea shipments

2.  Manifest for land shipments

Second :Procedures:

1.  The authorized customs broker or the concerned person shall enter all the information mentioned in the ATA Carnet to the electronic system.

2.  The owner of the goods, their representative, or the (authorized) customs broker shall submit the ATA Carnet (showing the value, quantity, description and origin) to the customs center.

3.  The customs center shall review the ATA Carnet and make sure that all fields of the carnet are filled with the required information, including guaranteeing association signature as well as the holder’s signature. 

4. Goods shall be subject to inspection and examination in accordance with the risk criteria.

5.  Goods shall be locked with a customs seal, and the seal number shall be written down in the ATA Carnet-transit.

6.  Customs center shall stamp and tear off the blue copy-transit of the ATA Carnet, and fill in the fields 1-7 of the original voucher – transit counterfoil.

7.  Issue the transit card ATA Carnet and exit pass, and release the goods.

8.  Refer the transit card, with the blue voucher-transit attached to it, to the Audit Section/Customs Affairs, General Administration of Customs, to complete the required procedures.

 

Article (6): General Terms

1.  Goods may be entered under transit or temporary admission status under ATA Carnet procedure for the purpose of displaying during exhibitions, meetings or similar events under suspended-duty status without collecting customs duties or taxes until the goods are re-exported. 

2.  Items not covered by ATA Carnet:
• Consumable items / for one-time use
• Items to be presented to others
• Sold items, or those displayed for sale
• Countable and uncountable gemstones, stage makeup, etc.
• Alcohol drinks, tobacco, fuel, etc.
• Items to be repaired or processed

3.  Customs procedures are completed for goods that are imported, re-exported or transited, and are guaranteed by an ATA Carnet, through the following customs centers:

• Abu Dhabi International Airport Customs Center
• Khalifa Port Customs Center

4. ATA Carnet validity is maximum one year as of the date of issuance. It may be used more one time within validity period.

5.  Temporary Admission status ends in the following cases:
- Entry to local market and payment of owing customs duties
- Re-export outside the country
- Deposit to free zones or customs Bonded warehouses

6.  Customs duties and fines are payable on goods that are not re-exported for the following reasons: Sale, distribution, loss, theft, and damage.

7.  Customs endorsements on the ATA Carnet are subject to service charges against the clearance of goods at customs departments outside official working hours.

8.  Goods temporarily entered under ATA Carnet may be re-exported in one or more consignments.

9.  Goods temporarily entered under ATA Carnet may be re-exported via a different port other than the first port of entry given that it is one of the ports approved by the state for ATA Carnet procedure completion.

10. Department of Customs Affairs/Audit Section shall be the competent authority to follow up and resolve all disputes and issues relating to the ATA CARNET.


-Any provisions of any resolutions and or Circulations and / or Policies contrary to the provisions of this policy shall be repealed.

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