Based on the provisions of Articles (89,90,92,93,94) of the GCC Common Customs Law and Articles (2-7) of its Executive Regulation pertaining to the regulation of temporary admission procedures, the following procedures, measures and controls apply
Temporary Admission: is the admission of goods under suspended-customs-duty/charges status until the purpose for which the goods have been entered is completed, subject to providing a cash or bank guarantee equivalent to all related customs duties.
goods may be entered under temporary admission status
The following goods may be entered under temporary admission :
A. Heavy machinery and equipment for the execution of projects or for conducting tests and scientific experiments related to those projects
B. Foreign goods entered for the completion of manufacturing
C. Goods imported temporarily for exhibitions, theatres and playgrounds, and the like
D. Machinery & equipment entered to the country for repair
E. Containers and packages imported to be filled
F. Animals entered for pasturage
G. Commercial samples for display
H. Other cases that necessitate temporary admission
Temporary admission period
1. Period of Temporary admission under article (2/A) of this policy shall not exceed six months (180 days) and it may be extended up to a maximum period of three year.
2. Period /Periods of Temporary admission under article (2/ B) of this policy for foreign goods imported for completion of manufacturing shall not exceed one year (365 days) in aggregate, from the date of temporary admission declaration .
3. Period of temporary admission under Article ( 2/ C , D , E, F , G , H ) shall not exceed six months (180 days) renewable for similar periods , but not to exceed one year (365 days) in aggregate.
4. In the case of temporary admission at first point of entry, the period of temporary admission may be extended, if a request for extension shall be submitted to the customs administration of the country of destination in the GCC States. Such approval shall be later submitted to the customs administration of the country of first point of entry prior to expiry of the granted extension.
Temporary admission controls for machinery and heavy equipment
1. Heavy machinery and equipment unavailable in the local market may be admitted for the purpose of executing investment projects or conducting tests and scientific experiments related to such projects, for a period of six months. The period may be extended for similar periods of up to three years, unless the time required for executing the project requires a longer period.
2. The project that benefits from temporary admission must be one of the projects executed for the state or of the investment projects whose execution requires the admission of machinery and equipment for this purpose, on condition that they are not available in the local markets.
3. Temporary admission shall not be granted to the spare parts, tires, batteries and other materials that can be consumed in the projects.
4. Type and description of machinery and equipment that have been entered for the execution of projects may not be changed, unless an approval from the General Administration of Customs has been obtained.
5. A copy of the contract or agreement signed with the government agency or investment authority for which the project is being executed must be submitted in case of admitting machinery and heavy equipment to execute the project and or conduct the tests and scientific experiments that belong to those projects
Temporary admission controls of goods entered for the completion of manufacturing and then –exported :
1. Period /Periods of Temporary admission under article (2/ B) shall not exceed one year (365 days) in aggregate, from the date of Temporary Admission Declaration.
2. Applicant must submit a letter to the Customs Administration specifying the items and materials to be imported for the purpose of manufacture/ processing and then re-exported, along with identifying the form and quantity of the product.
Documents and Requirements for Temporary Admission
First : Documents required for temporary admission declaration
1. The original invoice indicating the country of origin.
2. Original certificate of origin if the country of origin is not mentioned on the original invoice.
Second : Requirements
1. Delivery order for air or sea importation
2. Bill of lading for air or sea importation
3. Manifest for land importation / or by wooden vessels or the like
4. Packing list of multiple goods (various items, including the HS code in addition to the international code of chemicals and hazardous goods)
1. The goods owner, his representative or an (authorized) customs broker shall organize and submit the unified customs declaration electronically, with all documents and requirements attached to it.
2. Submit cash or bank guarantee equivalent to the amount of customs taxes "duties" based on the tariff schedules applicable to the goods, as well as payment of the other applicable charges, or submit a written undertaking from the government agency or an undertaking from the guaranteeing agency to cover the goods exempted based on the unified customs tariff schedules.
3. Goods are subject to inspection, examination and verification based on risk criteria, and then the customs declaration shall be printed out.
4. Issuance of the exit order and release of the goods.
1- Goods imported under temporary admission procedure may not be used, allocated or disposed for purposes other than those for which the goods have been imported.
2- The Customs Department may take the necessary actions and utilizing appropriate means (photographs, electronic barcode, sample taking, sample sealing, etc.), that would enable Customs Department to match those goods when re-exported.
3- Any shortage in the goods that have been released under temporary admission procedure shall be subject to customs taxes "duties" applicable at the time of temporary admission. In addition, Type and description of the machinery and equipment entered may only be changed after obtaining the approval of the General Administration of Customs.
4- Goods subject to local or international agreements or conventions, and local regulations, as well as counterfeit or goods infringing approved standards or intellectual property rights may not be granted temporary admission procedure.
5- Presentation of the required approvals and permits from the competent authorities concerning restricted goods.
6- Temporary admission status shall be terminated by re-exporting the imported goods outside GCC States or depositing them to free zones or customs warehouses, or by placing them for domestic consumption under an import declaration by which customs duty shall be paid.
7- Catalogues and color pictures of the temporarily admitted precious goods and goods that do not bear serial numbers, which are difficult for customs to identify, shall be submitted to customs at re-exportation for verification and matching.
8- Subject to the provisions of the unified customs law and its executive regulations, a fine of AED 1,000 shall be imposed for each week of delay or part thereof provided that the fine does not exceed 20% of the value of the goods for the offence of delaying re-exportation of goods entered under temporary-admission beyond the period Specified in customs declarations.
9- In the event of temporary admission via the first port of entry, the applicant must obtain the temporary admission approval from the General Administration of Customs in the GCC country of destination according to the following.
a- Applicant applies for the temporary admission approval from the General Administration of Customs in the GCC country of destination, subject to the conditions and controls stipulated for in the temporary admission procedures.
b- The General Administration of Customs in the country of destination shall send the approval to the General Administration of Customs in the country of the first-entry port (electronically if possible).
10- Temporary admission status will be granted to Companies committed to regulations and controls of this policy.