Based on the provisions of Articles No. (74 – 76) of the GCC Common Customs Law pertaining to regulating the procedures of depositing and withdrawing goods from customs warehouses in the state,And by virtue of the powers vested in me under the provisions of Articles 74 and 75 of the Customs Law with regards to identifying the procedures and controls of customs warehouses set up in the emirate of Abu Dhabi,
I have decided the following:

Article (1)

- These instructions are named (Policies and procedures of depositing and withdrawing goods from private customs warehouses).

Article (2) Definitions

A. Department: Department of Finance in the emirate of Abu Dhabi.
B. Chairman: Chairman of the Department of Finance in the emirate of Abu Dhabi.
C. Administration: General Administration of Customs in the emirate of Abu Dhabi.
D. Licensing department of private warehouse: Department of Customs Affairs.
E. Competent customs department: Customs department commissioned with supervising and controlling private warehouses, and where the procedures of the goods deposited therein are completed.

F. Customs warehouse: The building or place where goods are deposited, under the control of the administration, with a suspended-tax (Customs duty) status pursuant to the provisions of the regulation (law).G. Private warehouse: The building or place where goods are deposited, under the control of the competent customs department, with a suspended-tax “Customs duty” status pursuant to the provision of the regulation (law).

H. Private warehouse owner: A natural person or body corporate which assumes the management and supervision of private warehouses against established guarantees and fees.

I. Warehouse keeper: The person or persons assigned by the private warehouse owner as warehouse operators whose names are officially noted by the licensing customs department.

J. Deposit declaration: An electronic application submitted by the applicant, their representative or an authorized customs broker, including information about the goods to be deposited in the private customs warehouse.

K. Exit declaration: An electronic application submitted by the applicant, their representative or an authorized customs broker, including information about the goods to be taken out of the private customs warehouse.

 

Article 3: Procedures and Conditions for issuing/renewing private warehouse license

First: Conditions:

  1. Approval from the Chairman of the department to set up the private warehouse.
  2. The private warehouse must have entrances with doors that can be locked.
  3. The private warehouse must be prepared for deposit and storage of goods according to their nature and storage requirements.
  4. The warehouse must have spaces for completing customs procedures.
  5. The warehouse must be equipped with all services and public safety requirements.
  6. The warehouse owner must be registered with the Department of Economic Development.
  7. Obtain permits and approvals required by competent authorities for setting up the buildings and the project.
  8. Submit AED100,000 cash deposit or bank guarantee against customs duties and fines when payable, or any other charges that might accrue from the goods deposited in the private warehouse.

Second: Private warehouse licensing procedures:

  1. Submit an application for private warehouse license, attached to all required documents, as follows:
    • Approval from the Chairman of the department to set up a private warehouse.
    • Business license.
    • All-Risk insurance policy for the warehouse and the goods deposited in it.
    • Cash deposit or bank guarantee.
    • All permits required by competent authorities to set up buildings and projects.
  2. The application and attached documents are reviewed by the licensing department.
  3. License is only granted when the application meets all requirements and conditions stipulated for in the provisions of these regulations.
  4. license is issued by the licensing department after collecting due issuance fees and as determined by the department.

Third: Private Warehouse License Renewal Procedures:

  1. Submit private warehouse license renewal application one month before the expiration of the license.
  2. Submit renewal application, attached to all required documents, as follows:
  • Business license.
  • All-Risk insurance policy for the warehouse and the goods deposited in it.
  • Cash deposit or bank guarantee.

     C.  The application and attached

     D.  documents are reviewed by the licensing department.

     E.  Renewal is only granted when the application meets all requirements and conditions stipulated for in the provisions of these regulations.

     F.  license is issued by the licensing department after collecting due issuance fees and as determined by the department.

 

Article 4: Provisions and Controls of Private Customs Warehouses

1.  Deposited goods may be kept in customs warehouses for a calendar year (365 days), and deposit time may be renewed for similar periods with the consent of the licensing department, providing that the overall deposit period, in all cases, shall not exceed three calendar years, and customs duties shall be payable after the expiry of the deposit period.

2.  Submit permits and approvals required by the competent authorities for restricted goods.

3.  Goods may be moved within GCC customs warehouses under the unified GCC customs declaration.

4.  Upon a request from the private warehouse owner and the approval of the licensing department, the warehouse or installations therein may be expanded or  modified, whether by addition or removal, taking into consideration all the controls required for this purpose, in accordance with the aforementioned.

5.  Goods that may not be deposited in the private warehouses:

  1. Items listed as prohibited goods.
  2. Explosives, firearms, ammunitions, and similar items, unless the warehouse is licensed by competent authorities for this purpose.
  3. Radioactive materials.
  4. Locally or Internationally prohibited commodities, or those controlled by international conventions and local regulations in force, as well as counterfeit commodities, and those in contravention of existing standards and/or regulations issued by competent authorities pertaining to intellectual and industrial property rights.
  5. Narcotics of all kinds and derivatives.
  6. Goods originating in an economically boycotted country.
  7. Bulk goods, unless the warehouse is prepared for that purpose.
  8. Damaged or expired goods.
  9. Any goods identified by the customs administration based on a decision from the director general.

6.  Based on first-point-of-entry principle, goods that exit the warehouse heading for any GCC country shall be cleared by the competent customs office, due taxes (duties) shall be collected, and all customs procedures and regulations applicable in that country shall be applied.

7.  When depositing goods in the warehouse, If there is any discrepancy between the actual goods and those listed in the customs declaration and the attached documents, a seizure report shall be prepared and signed by the owner of the private warehouse, their representative or an (authorized) customs broker and the competent customs department staff member. The report shall be sent to director of the competent customs department to take the necessary action duly.

8. Staff members of the competent customs department may access the warehouses to perform the duties assigned to them under the provisions of the Common Customs Law, and they may also ask the private warehouse owner to move or rearrange the goods within the warehouse as necessity may require.

9. Items imported in the form of sets may be split provided that such splitting does not result in customs revenue loss

10. Private warehouse owner or their legal representative may, with the consent of the director of the competent customs department, assort, categorize, pack, or any other processes required for maintaining and preparing the goods for sale provided that such processes do not result in customs revenue loss.

11. Taking into account the related legislation, only goods owned by the private warehouse owner may be stored in the warehouse, under penalty of fine stipulated for in Article (31/6) of the executive regulations of the Common Customs Law.

12. Subject to the provisions of Article (4/1) of these regulations, unless deposited goods are withdrawn from the warehouse within the specified period, the penalty of fine stipulated for in Article (31/6) of the executive regulations of the Common Customs Law shall be applied.

13. Private warehouse owner may take samples of the goods where appropriate, with the consent and under the supervision of the competent customs department, provided that they are cleared under the customs procedures in force.

14. If any damage occurs to the goods due to non-performance or neglect by the owner or their legal representative after entry to the warehouse, customs duties shall be payable on the value of the goods as of the date of entry, providing that the goods shall be disposed of in accordance with the provisions of the Common Customs Law.

15. The private warehouse owner shall submit a list of the goods whose deposit period has expired.

16. Taking into the account provisions of the Common Customs Law with regards to customs smuggling, if the goods are lost due to any reason, the private warehouse owner shall pay all customs duties, expenses, costs, services and fines in accordance with the provisions of the GCC Customs Law.

17. Private warehouse owner shall keep records of all documents and information of the goods deposited or exiting the warehouse, in accordance with customs declarations, for at least five years.

18. In case of closing the customs warehouse, the owner shall be given to a six-month deadline to dispose of the goods based on one of the customs statuses regulated by the provisions of the Common Customs Law and in accordance with applicable procedures.

 

Article (5): Deposit and Exit Procedures in Private Customs Warehouses

First: Deposit Procedures in Private Customs Warehouses

  1. If goods are incoming from local market:

    A deposit application shall be prepared, with a re-export declaration (for foreign goods) or an export declaration (for local goods) attached to it.

  2. If goods are incoming from outside the country:

    A deposit declaration shall be prepared, with the transit declaration (if any) attached to it.

  3. If goods are incoming from a free zone:

    A deposit declaration shall be prepared, with the transit declaration attached to it.

  4. If goods are incoming from a private or public customs warehouse:

A deposit declaration shall be prepared, with the transit declaration attached to it.

 

Second: Exit Procedures in Private Customs Warehouses:

An exit application shall be prepared by the applicant or their representative, and then a customs declaration shall be prepared based on the destination of the goods as follows:

1. An import declaration liable to customs duties for the following cases:

  1. If goods are cleared for local market.
  2. If the destination of the goods is one of the GCC countries (under first-point-of-entry principle).

2. A transit declaration based on a cash deposit or bank guarantee equaling the due amount of customs duties for the following cases:

  1. If the destination of the goods is another customs warehouse inside the country or inside any of the GCC states.
  2. If the destination of the goods is a free zone inside the country or inside any of the GCC states.


Article (6): General Provisions

1.  Duties related to private customs warehouses shall be levied after being endorsed by the competent authority in the Emirate of Abu Dhabi.

2.  The provisions of these regulations shall take force as of 16/06/2016.

3.  All decisions, circulars and policies in contravention of and/or inconsistent with the aforementioned regulations shall be cancelled.

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