Based on the provisions of Articles 69 - 71 of the GCC Common Customs Law, regulating transit procedures (transit goods), the following procedures, measures and controls shall be apply:

Article 1: Definitions
The following terms and expressions stipulated for in this Policy shall have the meanings assigned thereto unless the context otherwise states:

Customs transit:

Customs procedure according to which the goods are transported from Customs center (departure customs center) to another Customs center (destination customs center) without performing their customs duties provided that a cash guarantee or bank guarantee is provided equivalent to the incurred amount of customs duties.

Departure Customs Center: is the customs center where the transit process begins.

Exit Customs Center: is the customs center through which the goods are transported to the destination customs center.

Destination Customs Center: is the customs center where the transit process ends.

Administration: general administration of Abu Dhabi customs.

Article 2: Conditions & Controls

1. The movement of transited goods shall be completed and goods delivered to the other customs center within a period not exceeding five days (120 hours) from the date of completion of the transit customs declaration. The transit period may be extended upon the request of the concerned party and the approval of the administration.

2. Transit goods shall be permanently transported to their final destination and the transportation supporting documents shall be submitted.

3. In the event that the owner of the goods wishes to change the destination of the goods and import them to the local market during the transit process, the nearest customs center shall be approached to end the transit status, organize a customs import declaration and collect the customs duties due on the goods in accordance with the applicable procedures.

4. Restricted goods shall only be released after obtaining the permission of the competent authorities.

5. For the purpose of transporting transit goods by the various modes of transport, the following conditions apply:

    A-  The goods shall be labeled with the intention of transit, as evidenced by the manifest or a copy of the bill of lading or customs declaration from the customs center           in the neighboring country.
    B-  The customs declaration shall be created by the customs broker and at their own responsibility until the goods exit and their records are closed.
    C-  To provide a financial or bank guarantee equivalent to the amount of customs duties for the goods whose destination or exit customs center is within the country(             through the land)
    D-  Transit goods shall be subject to examination, inspection and sealing depending on selection and risk criteria and applicable regulations.
    E-  Carriers of goods in transit shall directly head for their designated exit centers using the access routes hereto.

Conditions and controls applicable to means of transport used in transit process:

1. Be duly licensed under a valid traffic license conforming to its actual status.
2. Customs seal can be easily and effectively placed.
3. A partition positioned between the driver's cabin and the load box, ensuring the safety of the sheets and covers positioning in accordance with the provisions of this         policy.
4. No goods can be removed from, or entered to, the sealed part without leaving any traces of apparent tampering marks or without breaking the seals.
5. No hidden spaces where goods can be concealed.
6. The load box floor and its sides must be fixed onto the chassis so that it can only be separated from inside; with metal rings welded on these sides.
7. Open transport units must be covered with tight sheets tied with ropes and corded with a wire rope from the outside that allows customs seal to be placed so as to         ensure the load is not manipulated.

Sheeted transport units must meet the following conditions:

1. The sheet must be integral, intact and made of strong cloth, or fabric covered with plastic or rubber, consisting of one piece.
2. The sheet must fully cover the entire load and drop down the sides of the load box being packed.
3. It must be fitted with metal rings fixed within the cloth along its perimeter and with equal distances to ensure that the goods do not leak.

Wire ropes must meet the following conditions:

1. Be composed of one piece with a metal piece at each end; and the metal piece must be hollow to allow the placement of customs seal.
2. Be long enough to allow both ends to be combined after passing through the metal rings of the sheet and the load box.
3. Be fastened in a manner that the load box or the load itself can only be accessed by cutting or damaging the wire rope.

Customs seal must meet the following conditions:

1. Be made of a strong metal or plastic material that prevents it from being broken or damaged by natural factors.
2. Be of a shape and size that makes it easily seen.
3. Be difficult to counterfeit or forge.
4. To bear the word "customs" and the name of the country.
5. To carry serial numbers.
6. Be made in a manner that prevents using it more than one time.

The container or load box must fulfill the following conditions:

1. Component parts (walls, sheets, roof, posts and beams) cannot be removed or replaced from the outside without leaving clear traces.
2. Doors and locking systems must be designed in a manner that allows the customs seal to be easily placed.
3. Locking device must be installed in a manner that makes it impossible to be removed or replaced from outside.
4. The door must be designed in a manner that makes it impossible to be opened without taking off customs seals.
5. The ventilation holes must be designed in a manner that makes it impossible for the holes to be opened from outside and for the goods to be taken out through the holes.

Requirements and Documents:

1. Bill of lading – airport/seaport
2. Manifest – land border
3. Copy of commercial invoice

Customs procedures followed at departure center:

1. The concerned person or the (authorized) customs broker shall electronically create the customs declaration (transit).
2. Provide a monetary or bank guarantee, or guaranteeing body endorsed by the GCC countries, equivalent to customs taxes "duties" in accordance with the customs tariff schedules in force against the goods whose destination customs center is located within the country; and pay other due charges.
3. Submit all documents and requirements to the customs center.
4. Goods are subject to inspection and examination based on risk criteria. Customs seal is applied and the declaration is printed out based on the electronic clearance system adopted by the Customs center mentioning Exit Customs Center.
5. The exit permit and exit certificate issued and goods are released.

Customs procedures followed at exit center:

1. Submit transit declaration and any other documents required from the concerned person to the customs center.
2. Means of transport, their unique numbers, customs seal, covering sheets, ropes and wires are checked and verified.
3. Goods Exit Certificate is cleared by the exit center; stamped and signed by the competent employee, indicating that the goods have exited the center. For goods whose first point of entry is one of the centers of the Emirate of Abu Dhabi, the exit certification is cleared electronically via the customs operation system.
4. The exit permit is issued and goods are released.

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