rules of origin - saudi exports · pdf filethe rules of origin (roo) for saudi exports to uae...
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1. Rules of Origin .................................................................................................................................. 6
1.1 Rules of Origin between UAE & KSA ........................................................................................................ 7
1.1.1 Preferential Rules of Origin – UAE .......................................................................................................... 7
2. Trade Barriers ................................................................................................................................... 8
2.1 Trade Barriers in UAE .......................................................................................................................... 8
2.1.1 Tariff Barriers ................................................................................................................................... 8
2.1.1.1 Basic Customs Duty ........................................................................................................................... 8
2.1.1.2 Countervailing Duty, Anti-Dumping Duty, and Safeguard Duty ........................................................................ 8
2.1.2 Non-tariff Barriers ............................................................................................................................. 9
2.1.2.1 Import Prohibitions ............................................................................................................................ 9
2.1.2.2 Import Licensing and Restrictions ........................................................................................................... 9
2.1.2.3 Import Quotas ................................................................................................................................ 10
2.1.2.4 Standards ..................................................................................................................................... 10
2.1.2.5 Technical Regulations ....................................................................................................................... 10
2.1.2.6 Certification and Conformity Assessment ................................................................................................ 11
2.1.2.7 Accreditation ................................................................................................................................. 11
2.1.2.8 Labelling ...................................................................................................................................... 11
2.1.2.9 Sanitary and Phytosanitary (SPS) Requirements ........................................................................................ 12
3. Trade Remedies ............................................................................................................................... 12
3.1 Trade Remedies by UAE..................................................................................................................... 12
3.1.1 Anti-Dumping, Countervailing, and Safeguard Measures ............................................................................. 13
4. Key Ports in UAE .............................................................................................................................. 13
4.1 Key Sea Ports in UAE ........................................................................................................................ 13
4.2 Shipping Lines used in KSA ................................................................................................................. 15
4.2.1 Major Shipping Lines and Lead Time from KSA to UAE ................................................................................ 15
4.2.2 Rates of Key Routes between KSA and UAE ............................................................................................. 15
4.3 Key Land Ports between UAE and Saudi Arabia ......................................................................................... 16
4.4 Accessing Key Inland Markets in UAE..................................................................................................... 16
4.4.1 Accessing the 7 Emirates in UAE ........................................................................................................... 16
4.4.2 Sharjah Inland Container Depot (SICD) .................................................................................................. 19
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5. Free Zones/ Special Economic Zones in UAE ............................................................................................. 20
5.1 Free Zones in UAE ........................................................................................................................... 20
5.1.1 Jebel Ali Free Zone (JAFZA) ................................................................................................................. 20
5.1.2 Dubai Airport Free Zone (DAFZA) ........................................................................................................ 21
5.1.3 Abu Dhabi Airport Free Zone: .............................................................................................................. 21
5.1.4 Abu Dhabi Free Zone (ADFZ): ............................................................................................................. 21
5.1.5 Sharjah Airport International Free Zone (SAIF): ......................................................................................... 22
5.1.6 Hamriyah Free Zone: ........................................................................................................................ 22
5.2 Storage Facilities/ Services Provided at the Ports in UAE ............................................................................... 22
5.2.1 Types of Warehouses in UAE ............................................................................................................... 22
5.2.2 Costs of Storage in UAE ports .............................................................................................................. 23
6. Import Process: UAE .......................................................................................................................... 23
6.1 Overall Import Process via Land Ports .................................................................................................... 23
6.2 Overall Import Process via Sea Ports ...................................................................................................... 25
6.3 Customs Clearance Process for Import –Abu Dhabi .................................................................................... 26
6.4 Customs Clearance Process for Import - Dubai .......................................................................................... 28
6.5 Customs Clearance Process for Re-exports .............................................................................................. 30
6.6 Lead Time and Cost Involved for Overall Import Process: ............................................................................. 31
7. Key Import Documents ...................................................................................................................... 32
7.1 Summary Table of Key Import Documents .............................................................................................. 32
7.1.1 Mandatory Documents ..................................................................................................................... 32
7.1.2 Additional Documents ...................................................................................................................... 32
7.2 Documents Overview ....................................................................................................................... 33
7.2.1 Certificate of Origin (DA 59) ............................................................................................................... 33
7.2.2 Commercial Invoice ......................................................................................................................... 34
7.2.3 Packing List ................................................................................................................................... 35
7.2.4 Ocean Bill of Lading/ Truck Waybill ...................................................................................................... 35
7.2.5 Delivery Order ............................................................................................................................... 37
7.2.6 Trade License ................................................................................................................................. 37
7.2.7 Import Permit ................................................................................................................................. 38
7.2.8 Halal Slaughtering Certificate / Halal Certificate ........................................................................................ 38
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7.2.9 Phytosanitary Certificate/ Health Certificate ............................................................................................ 38
7.2.10 Certificate of Pharmaceutical Product ................................................................................................. 38
8 Key Government Agencies Involved in Import: .......................................................................................... 39
8.1 Summary Table of Key Government Agencies Involved in the Import Process: .................................................... 39
8.2 Key Government Agencies Involved in the Specific Industries Targeted by Saudi Arabia ......................................... 40
9. Key Standard Agencies and their Approval Process – UAE ............................................................................. 41
9.1 Standard Agencies According to Industry ................................................................................................ 41
9.2 Emirates Authority for Standardization and Metrology ................................................................................ 42
9.2.1 Process for Acquiring Certificate of Conformity ......................................................................................... 42
9.2.2 Key Documents Required .................................................................................................................. 44
9.2.3 Lead Time ..................................................................................................................................... 44
9.2.4 Costs Involved ................................................................................................................................ 44
9.3 Drug registration process in UAE .......................................................................................................... 45
9.3.1 Key Documents Required .................................................................................................................. 46
9.4 Overall Process for Customs Clearance of Food ......................................................................................... 47
9.4.1 Key Documents Required: .................................................................................................................. 48
10. Packaging and Labelling Regulations – UAE ............................................................................................. 49
10.1 General Industries ........................................................................................................................... 49
10.1.1 Industry Regulator ........................................................................................................................... 49
10.1.2 Laws and Regulations ....................................................................................................................... 49
10.2 Food Industry ................................................................................................................................. 49
10.3.1 Industry Regulator ........................................................................................................................... 49
10.3.2 Laws and Regulations ....................................................................................................................... 50
10.3.3 Labelling Requirements ..................................................................................................................... 50
10.4 Pharma industry ............................................................................................................................. 51
10.5.1 Industry Regulator ........................................................................................................................... 51
10.5.2 Laws and Regulations ....................................................................................................................... 51
11. References ..................................................................................................................................... 51
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Saudi Export Development Authority “SAUDI EXPORTS” have prepared the Import Guide as a part of its
continuous publication on countries. The purpose of this guide is to provide a high-level view of the country
imports process, procedures, documentation requirements, stakeholders…etc. based on available public
information. Its analysis, perceptions, and anticipations are subject to personal judgment. “SAUDI EXPORTS” is
not liable for any consequences caused by the understanding and interpretation of any part of this guide. In
general, the information in the report present a broad view of the imports environment of this country. Saudi
exporters are encouraged to carry out further studies to be updated and more informed on the import process,
procedures, and documentation requirements identified in this report.
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Saudi Arabia and UAE are two of the six member countries of the Gulf Cooperation Council (GCC); a regional alliance
formed in 1981 with the objective of achieving regional cooperation and striving towards a common market.1 As per the
provisions of the Unified Economic Agreement between the countries of the GCC, preferential rules of origin are applied
to imports into the UAE from KSA.
The Rules of Origin (RoO) for Saudi exports to UAE are primarily governed by the Unified Economic Agreement between
the countries of the GCC.2 This has also been ratified by Article 25 of the Common Customs Law of the GCC States.3 The
RoO for a product to be thus classified as being of GCC origin are summarized below:
1. For goods to be classified as being of “national origin”, or being “wholly-produced / obtained” from an exporting
GCC Member State, it needs to belong to one of the below-listed categories:
a) Mineral products extracted from its soil, water, or sea-bed.
b) Agricultural products harvested there.
c) Animals born and raised there, and products from animals raised there, including products obtained from
fishing and hunting conducted there.
d) Products of sea fishing and other marine products taken from the sea by its vessels. Also includes products
processed and made from these onboard on the vessels.
e) Used articles obtained there that are fit only for the recovery of raw materials.
f) Waste and scrap obtained from manufacturing operations conducted there.
g) Goods obtained from products referred to from (a) to (f)4
h) Goods that have undergone substantial transformation in a member country, with a minimum of 40%
value being added in plants owned 51% or more by GCC nationals.
2. Imported goods from Saudi Arabia are to be accompanied by an authenticated Certificate of Origin (CoO) which
evidences the GCC origin of goods.5 Saudi exporters can obtain CoOs from the Directorate of Supplies at the
1 UAE Imports and Exports Guide, Government of UAE 2 Unified Economic Agreement between the countries of the GCC 3 GCC Common Customs Law 4 Dubai Customs – Rules of Origin 5 Article 3 of the Unified Economic Agreement between the countries of the GCC
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Ministry of Commerce and Industry or from branches of the Ministry in key cities.6 The CoO for Saudi exports to
UAE have to adhere to the format prescribed for exporting to GCC countries, as detailed out in Section 7.2.1.
Countries trading with one another usually face many trade barriers, these include tariff (most common) and non-tariff
barriers. In general, the UAE’s trade regime is open with low tariffs and few non-tariff barriers.7 The Unified Economic
Agreement between the members of the GCC provides for the elimination of almost all trade barriers between members;
however, there are some exemptions. For instance, products that are forbidden to be traded in a member country (as detailed
out in Section 2.1.2.1) will be subject to applicable national laws notwithstanding the removal of trade barriers.8 The below
sections will outline the trade barriers that exist in the UAE and their relevance to imports from Saudi Arabia.
Basic Customs Duty is a tariff imposed on goods that are transported across international borders.
In keeping with the Common Customs Law of the GCC States, all goods that satisfy the GCC Rules of Origin can
be imported into UAE without the payment of any basic customs duties.
In general, UAE levies a basic customs duty of 5% on the import of goods produced outside the GCC, unless
provided for otherwise by bi-lateral trade agreements or other international commitments.
UAE (along with other GCC member states) has ratified the GCC Common Law on Anti-Dumping,
Countervailing Measures, and Safeguards. The legislation seeks to provide uniform protection to GCC
industries from unfair international trade practices such as dumping (unfair pricing of imported products),
countervailing subsidies, and an unjustifiable increase in the imports of certain goods (against which
safeguards are implemented).
The measures outlined by the common GCC legislative framework apply only to the import of non-GCC goods
into the region. As such, UAE cannot impose these measures against Saudi imports into the country.
The Ministerial Committee of the GCC states is the competent authority responsible for the imposition of
countervailing duty, anti-dumping duty, and safeguard duty (or quotas), if deemed necessary after
investigations.
6 U.S. – Saudi Arabian Business Council 7 World Trade Organization 8 Article 3 of the Unified Economic Agreement between the countries of the GCC 9 UAE Imports and Exports Guide, Government of UAE 10GCC Common Law on Anti-dumping, Countervailing Measures and Safeguards
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For the imposition of these measures, a link has to be found between the above mentioned unfair trade
practices and material injury (or the threat of) to the GCC domestic industry or the formation of such an industry
locally.
The Common Customs Law of the GCC states allows each member country to legislate on and compile a list
of products which will be subject to import prohibitions. Imports that are prohibited in one GCC member
state and permitted in another cannot enter the member state in which they are prohibited.
Under the Law No.13 of 2007 regarding Commodities that are Subject to Import and Export Control
Procedures, the import of certain products into the UAE may be prohibited on grounds of public safety, public
health, protection of environment, natural resources, and national security, or for reasons related to UAE’s
foreign policy commitments.
Some of these prohibited goods include retreated tires, materials containing asbestos, etc. For the complete list
of goods subject to import prohibitions, kindly visit the link provided below:
https://www.wto.org/english/tratop_e/tpr_e/s338_e.pdf* Pg. 39, Table 3.4
The Common Customs Law of the GCC, in conjunction with the Law No.13 of 2007 regarding Commodities
that are subject to Import and Export Control Procedures, state that goods upon which import restrictions have
been placed cannot be brought into the UAE without the prior approval of the relevant supervisory competent
authority.13
Further, the comprehensive list of goods restricted for import may vary from one emirate to another in the UAE,
as these are specific to the customs authority of each emirate. Some of the goods upon which import restrictions
are placed include food items, pharmaceuticals, telecommunication equipment, etc. However, for a general
overview of products that are restricted from being imported into the UAE, kindly visit the link provided below:
http://dhlguide.co.uk/export-to-united-arab-emirates/
Restricted imports will have to be authorized by the relevant competent authorities prior to being imported
into UAE.
11 World Trade Organization 12 World Trade Organization 13 Abu Dhabi eGovernment Gateway
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Currently, the UAE does not have any import quotas on goods that are classified within the 9 industries
discussed in this guide.
The standards set in UAE are established on the basis of the provisions made by the Law No.28 of 2001.
The Emirates Authority for Standardization and Metrology (ESMA) is the nationally recognized body in the UAE
for the preparation and application of standards at the federal level.
Being a member of the GCC’s Gulf Standardization Organization (GSO), the UAE along with other GCC member
states tries to adopt a unified approach to standardization related matters, for example, conformity assessment
procedures.
GCC-wide standards can be proposed by a member state of the GSO, and once approved, the GSO standard is
incorporated into the national standards framework of each GCC member state.
ESMA is also a member of the following international organizations:
o International Organization for Standardization (ISO),
o International Laboratory Accreditation Cooperation (ILAC)
o International Organization of Legal Metrology (OIML),
o Standards and Metrology Institute for Islamic Countries (SMIIC).
As of 2014, there were around 10,848 UAE standards which are largely based on GSO standards.
More information on Standard approval process is provided in Chapter 9 of this guide.
There are a number of laws and regulations in UAE that impose technical regulations on certain products.
ESMA is the WTO-TBT enquiry point for the preparation and application of standards and technical regulations.
In UAE, technical regulations apply to both locally produced and imported products. As of 2014, there were
around 793 technical regulations in place.
14 Trade Commissioner Canada
*Kindly copy and paste this link on a web browser to know more information and for updates 15 World Trade Organization 16 World Trade Organization
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Technical regulations are formulated by both the ESMA and the relevant Ministries.17
The Emirates Conformity Assessment Scheme (ECAS) and the Emirates Quality Mark (EQM) (referred to as Al-
Alama) certification and conformity assessment schemes are run by the ESMA to assure conformity of local and
imported products with existing national product standards.
The ECAS conformity certification is mandatory while the EQM is voluntary18.
Exporters of certain goods such as cosmetics, detergents, etc. must obtain mandatory ECAS certification from
EMSA accredited bodies. For the complete list of goods that require mandatory ECAS certification, kindly visit
the link provided below:
http://www.esma.gov.ae/en-us/Services/Pages/Regulated-Producs.aspx
ECAS conformity certificates are valid for one year and should be renewed at least one month before it
expires.19
More information on Conformity Assessment procedures is provided in Chapter 9 of this guide.
ESMA accredits conformity assessment bodies in the UAE.
In accordance with the provisions of the Decision of Council of Ministers No.22 of 1 June 2004, the Emirates
National Accreditation System (ENAS) at EMAS assesses the accreditation applications of testing and
calibration laboratories and ascertains that they follow global guidelines.
Saudi exporters may visit the link provided below for the list of ESMA/ENAS accredited conformity assessment
bodies:
http://www.esma.gov.ae/en-us/Services/Pages/Accredited-Clients.aspx
Labelling requirements in the UAE are conceptualized by the Gulf Standardization Organization (GSO). 21
17 World Trade Organization 18 ESMA 19 ESMA 20World Trade Organization 21 UK Department for International Trade
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Generally, a product label and the complementary explanatory statements should be in Arabic. Article 28 of
Cabinet Resolution 12 of 2007 ratifies this while also outlining in further detail other specific labelling
requirements.22
Goods such as toys, food, chemical products, industrial products, drinking water, textiles, and cosmetics have
product-specific labelling requirements that need to be adhered to.23
More information on Labelling is provided in Chapter 10 of this guide.
Sanitary and phytosanitary requirements have to be met prior to importing plants and plant products, animals
and animal products, and processed food into UAE.
At the national level, the Ministry of Environment and Water (MOEW) is responsible for providing a regulatory
framework for SPS issues, however, each emirate has its own agency for the adoption and enforcement of the
SPS regulations provided for by MOEW.
In addition to having a detailed national framework for regulating SPS issues, the UAE’s SPS requirements are
in close alignment with GCC wide standards set out by the GSO.
The GCC Guide for Control on Imported Foods was adopted in 2014 by all GCC member states, the Guide
outlined the safety and security requirements to be applied by GCC member states while importing food
consignments.
More information on the import of products that need to satisfy SPS requirements is provided in chapter 9 of
this guide.
As mentioned in Section 2.1.1.2, the regulatory framework for trade remedies that can be exercised by UAE is provided
by the GCC Common Law on Anti-Dumping, Countervailing Measures, and Safeguards which is enforced nationally by
the Federal Decree No.7 of 2005.
The federal body entrusted with the enactment of contingency trade remedies within the national borders of UAE is the
Directorate of Anti-Dumping under the Ministry of Economy.
22 Cabinet of Ministers' Resolution (12) of 2007 23 World Trade Organization 24 World Trade Organization 25 World Trade Organization
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UAE has never initiated or imposed any anti-dumping, countervailing, and safeguard measures. However, it does have
the power to do so via the procedures outlined under the GCC Common Law on Anti-Dumping, Countervailing Measures,
and Safeguards.
The Bureau of the Technical Secretariat for Anti-injurious Practices in International Trade under the GCC Secretariat, the
Ministerial Committee of the GCC, and the Permanent Committee of officials from GCC member states are the constituent
bodies responsible for investigating and imposing measures remedying the impact of any unfair trade practices on GCC
industries.26
Provisional and definitive anti-dumping and countervailing duties may be applied for a maximum period of 4 months
and 5 years respectively and these are estimated on the basis of the margin of dumping.
Provisional safeguard measures shall be enforced in the form of tariffs.27
According to World Ports Source, UAE currently has 9 key ports in 4 different emirates.28 Jebel Ali Port in Dubai is the
largest marine terminal in the Middle East. 29
An increase in trade flows from Asia to North America and Europe, along with UAE’s strong port capabilities have made
it the world’s third-largest re-export market.30
The below table provides more information (like products handled and websites) on the major ports in UAE of strategic
importance to Saudi exporters. Also, Figure 1 below highlights the key ports in the UAE of importance to Saudi exporters.
26 World Trade Organization 27 GCC Common Law of Anti-dumping, Countervailing Measures and Safeguards (Rules of Implementation) 28 World Port Source 29 DP World 30 Allport Cargo Services Knowledge
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Figure 1: Map of UAE’s ports that are of strategic importance to KSA
Table 1: Key Ports in UAE
Key Port Location Cargo Handled Website
Jebel Ali Port Dubai General cargo http://www.dpworld.ae/en/content/71/47
Port Rashid Dubai General cargo http://www.dpworld.ae/en/content/45/101
Khalifa Port
Abu Dhabi
General cargo and
containers
http://www.adports.ae/en/article/khalifa-port/khalifa-
port-was-inaugurated-on-december-12th-handling-all-
of-abu-dhabis-container-traffic.html
Port Zayed Abu Dhabi General and bulk cargo
http://www.adports.ae/en/article/ports/mina-
zayed.html
Port Khalid Sharjah General, reefer, and dry,
liquid, and bulk cargoes
http://www.sharjahports.gov.ae/
Port of
Hamriyah Sharjah
General cargo and oil
tankers
http://www.sharjahports.gov.ae/
Port of Khor
Fakkan Sharjah
Containers
(transshipment hub)
http://www.sharjahports.gov.ae/
Port of Fujairah
Fujairah
General cargo, bulk
cargo, wet bulk cargo,
and container handling
http://fujairahport.ae/
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According to Linescape, Jeddah, Dammam, and Jubail are the Ports of Call in Saudi Arabia for container ships going to
UAE. The average lead time for vessels going to various ports in the UAE vary significantly depending upon the Port of
Call. Jebel Ali Port, Khorfakkan, and Abu Dhabi are the only Ports of Destination for ships travelling from KSA to UAE.
For the latest information on the vessel schedules and lead-time, kindly visit the link provided below:
http://www.linescape.com/
Saudi exporters are requested to enter information regarding the Port of Origin, the Destination Port, and the Date of
Departure to access information regarding shipping schedules from Saudi Arabia to UAE.
Table 2. Lead Time from KSA to UAE
Lead Time
(Days) Jebel Ali Khor Fakkan Khalifa
Jeddah Islamic Port 5 - 6 4 - 6 9 – 10
Jubail Port 1 - 2 3 - 4 -
King Abdul Aziz Port ( Dammam) 1 -2 3 - 4 23-44
King Abdullah City Port 7 -8 6-7 -
The cost of shipping from KSA ports to UAE ports is estimated in Table 3 provided below. Kindly note that the estimates
were based on certain assumptions which are also provided in the table. The shipping costs were estimated using the link
provided below:
http://worldfreightrates.com/en/freight
Saudi exporters can visit this website to get a quote for their shipping requirements with any combination of assumptions.
Table 3. Shipping cost estimate for the major shipping lines from KSA to UAE
Ports in UAE Jebel Ali Khor Fakkan Khalifa Port
Ports in KSA Cost of Transportation (SAR)*
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Bilateral trade between Arab Countries, including UAE and Saudi Arabia, is predominantly carried out by road.31 Land
ports, therefore, have a key role to play in the advancement of trade relations between Arab member states. There is only
one border crossing between UAE and Saudi Arabia as illustrated in Table 4 below:
Table 4. Information about the land port between UAE and Saudi Arabia
Land Port as known in
UAE
Land Port as known in Saudi
Arabia32
Overseeing Competent
Authority in UAE
Overseeing Competent
Authority in Saudi Arabia
Al Ghuwaifat Batha General Administration of
Customs in Abu Dhabi
Saudi Customs
Abu-Dhabi, Dubai, Sharjah, Khor Fakkan, Fujairah, Ajman, Ras Al Khaimah, and Umm Al-Quwain are the 7 emirates in
UAE.
Table 5, as shown below, provides information on the distance between the land port and the main departure points in
Saudi Arabia, along with the distance between the land port and the various UAE emirates.
31 Arab Union of Land Transport 32 Saudi Customs
Jeddah Islamic Port 8200 - 10200 8100 - 10200 -
Jubail Port 2300 - 2750 2300 - 2800 -
King Abdul Aziz Port
(Dammam Port) 2300 - 2800 2250 – 2750 -
*Cost assumptions:
1) Method of shipping selected is ocean
2) Costs were estimated based on the industries available on World Freight Rates
3) The value of all products calculated was priced at 100,000 USD
4) Full container load (FCL) was selected and 40 FT containers
5) None of the accessorial charges (Hazardous or Insurance) were selected
6) The cost of transportation is a rough estimate of the shipping costs and does not take into account the costs involved in export and import
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Further, Table 6 provides on overview of the trucking costs that Saudi exporters may have to incur while transporting
goods to UAE by land.
Table 5. Accessing various Emirates in UAE from Batha border land port
Table 6. Trucking Costs - Estimates33
Point of
Departure
in Saudi
Arabia
Overview of Trucking Costs
Textiles
Consumer
Durables
Packaging
Materials Food Products
Chemicals and
Polymers
Key Inland
Markets
33 Camelot Management Consultants Middle East database
Departure Point in Saudi
Arabia Land Port in UAE
Key Inland Markets in UAE
Distance from
departure point in
SA
Name
Name Distance from
Land Ports in
Riyadh
Dammam
Jeddah
546 Km
423 Km
1492 Km
Al-Ghuwaifat
(Batha)
Abu Dhabi
Dubai
Sharjah
Ajman
Ras Al Khaimah
Umm Al-Quwain
Khor Fakkan
Fujairah
377 Km
476 Km
579 Km
586 Km
586 Km
605 Km
616 Km
645 Km
18
Riyadh
4500-5500 4500-5500 4500-5500 5500-6500 4500-5500 Dubai
4500-5500 4500-5500 4500-5500 5500-6500 4500-5500 Abu Dhabi
4500-5500 4500-5500 4500-5500 5500-6500 4500-5500 Sharjah
5500-6500 5500-6500 5500-6500 6500-7500 5500-6500 Ras Al
Khaimah
Dammam
3500-4500 3500-4500 3500-4500 4500-5500 3500-4500 Dubai
3500-4500 3500-4500 3500-4500 4500-5500 3500-4500 Abu Dhabi
3500-4500 3500-4500 3500-4500 4500-5500 3500-4500 Sharjah
4500-5500 4500-5500 4500-5500 5500-6500 4500-5500 Ras Al
Khaimah
Jeddah
5500-6500 5500-6500 5500-6500 6500-7500 5500-6500 Dubai
5500-6500 5500-6500 5500-6500 6500-7500 5500-6500 Abu Dhabi
5500-6500 5500-6500 5500-6500 6500-7500 5500-6500 Sharjah
6500-7500 6500-7500 6500-7500 7500-8500 6500-7500 Ras Al
Khaimah
Table 7. Accessing various UAE Emirates from key national sea ports
Departure point in UAE (Sea Port)
Key Inland markets in UAE
Name
Distance from
Important Sea
Ports
Khalifa Port
Abu Dhabi
Dubai
Sharjah
Ajman
Umm Al Quwain
Ras Al Khaimah
Khor Fakkan
Fujairah
96 Km
98 Km
133 Km
139 Km
159 Km
207 Km
238 Km
257 Km
19
Sharjah Inland Container Depot (SICD) is owned and operated by Gulftainer, which also operates Khorfakkan Container
Terminal and Sharjah Container Terminal. Thus, SICD is well-positioned to facilitate inland market access for goods
arriving at both these port terminals. Bonded trucking transportation exists between these ports (Momentum Transport,
a subsidiary of Gulftainer) and SICD, and customs clearance formalities and payment of duties can be deferred until good
are removed for entry into local market distribution or for re-export.
34 Gulftainer 35 Sharjah Inland Container Depot
Port of Khorfakkan
Khor Fakkan
Fujairah
Ras Al Khaimah
Sharjah
Umm Al-Quwain
Dubai
Abu Dhabi
Ajman
Ras Al Khaimah
Umm Al-Quwain
5.1 Km
18.7 Km
113 Km
129 Km
140 Km
148 Km
281 Km
143 Km
113 Km
140 Km
Jebal Ali Port
Dubai
Sharjah
Ajman
Umm Al-Quwain
Abu Dhabi
Ras Al-Khaimah
Khor Fakkan
Fujairah
36.8 Km
74.4 Km
75.6 Km
102 Km
131 Km
142 Km
175 Km
202 Km
20
The following services are offered at SICD:
Handling of containers
General and bonded warehousing
Intermediate storage of containers while switching modes of transportation
Receipt and delivery of containers and general cargo
Inland depot functions such as the storage of empty containers
Container cleaning, maintenance, and repair services
Customs clearance services
Physical distribution services
Inland transportation services provided by Momentum Transport, a subsidiary of Gulftainer
Bonded trucking services are also provided by Momentum from Sharjah and Khorfakkan ports
Free Zones in UAE are established under the laws and regulations of the emirates in which it is present. Incentives and
facilities provided in the Free Zones of UAE have attracted foreign and local investments. Companies can be either
registered as a Free Zone Establishment (FZE) or a Free Zone company (FZCO) in the Free Zones. Every free zone is
regulated by an independent free zone authority. Some of the key free zones in UAE are discussed in detail below:
Jebel Ali Free Zone was established under Ordinance No. 1 of 1980, its governing body, Jebel Ali Free Zone Authority,
was established under Decree No 1 of 1985 in Dubai. Jebel Ali Free Zone Authority (JAFZA) develops the infrastructure;
provides the regulatory framework for the activities carried out in the Free Zone; and issue licenses and definitive
leases. 37. JAFZA provides the following key trade incentives38:
Zero % Corporate tax for 50 years
Zero % Import or re-export duties
No Currency restrictions
Onsite services such as customs, government offices and banks.
100% Foreign ownership
100% Repatriation of capital and profits
Zero % Personal income tax
36 PKF 37 JAFZA 38 JAFZA
21
Dubai Airport Free Zone was established in 1996 for facilitating import and export trade in Dubai. Dubai Airport Free
Zone Authority is responsible for developing infrastructure and regulating the free zone39. The key trade-related
incentives provided by DAFZA are:
100% Income Tax exemption
100% Corporate Tax exemption
100% Import Export tax exemption
No Currency Restrictions
100% Foreign company ownership
100% Repatriation of capital and profits
Abu Dhabi Airport Free Zone was established under the Abu Dhabi Executive Council Resolution No. 61 of 2010. The
Free Zone is developed by Sky City under the Abu Dhabi Airports Company. The key trade incentives provided by Abu
Dhabi Airport Free Zone are:
100% Corporate tax exemption
100% Import and Export exemption
100% Personal income tax exemption
100% Foreign company ownership
100% Repatriation of capital and profits
ADFZ is located in Khalifa Industrial Zone Abu Dhabi and is regulated by the Abu Dhabi Ports Operating Company. Key
trade related incentives by ADFZ are:
100% Foreign ownership
100% Exemption from corporate tax
Zero % Personal income taxes
0% Import tariffs
100% Repatriation of both capital and profits.
39 DAFZ 40 AbuDhabi Government 41 KIZAD
22
SAIF was established in 1995 and is developed and regulated by the SAIF Authority. SAIF provides the following trade
related incentives42:
100% Exemption from import and export duties
100 % Free transfer of funds
100% Exemption from corporate tax
100% Exemption from income tax
Hamriyah Free Zone is developed and regulated by the Hamriyah Free Zone Authority. Hamriyah Free Zone Authority
was established in 1995 in Sharjah under the Emiri Decree No. 6 of 1995. . The key trade related incentives provided by
the Hamriyah Free Zone Authority are:
100% Exemption from Import and Export tax
100% Commercial duties exemption
100% Repatriation of capital and profits.
100% Exemption from corporate tax
100% Exemption from personal income tax
Private warehouses are customs warehouses that provide storage facilities which are owned and managed by private or
corporate companies. Goods in private warehouses are stored under the control of Customs Administration and
customs duties are suspended for the same. . For more information about private warehouses, kindly visit the link
provided below:
http://www.dubaitrade.ae/toolbox/download/category/53-business-environment-articles?download=485:private-
customs-warehouses
Public warehouses are customs warehouses that provide storage facilities which are owned and managed by an
investing body (can be a person or a company). Goods can be stored in public warehouses under Customs
42 SAIF 43 HFZA 44 Dubai Trade 45 Dubai Trade
23
administration and customs duties are deferred against the services charges that are paid by the investing body. For
more information about public warehouses, kindly visit the link provided below:
http://www.dubaitrade.ae/toolbox/download/category/53-business-environment-articles?download=475:public-
customs-warehouses
The cost of storage of goods in UAE vary from emirate to emirate.
For information about the cost of storage in Abu Dhabi, kindly visit the link provided below:
http://adterminals.ae/docs/tariffs/2014-khalifa-port-container-terminal-tariff.pdf?sfvrsn=2
For information about the cost of storage in Dubai, kindly visit the link provided below:
http://dpworld.ae/uploads/Download/English/551229201434706AM550-Tariff%20-%202015%20-
%20updated%20as%20of%2030102014.pdf
For information about the cost of storage in Sharjah, kindly visit the link provided below:
http://www.sharjahports.gov.ae/Docs.Viewer/f76ee586-1aa7-42b1-859f-a850e9be156a/default.aspx
According to the Customs Procedures Manual, goods imported into UAE can be declared for the following purposes:47
Import – Goods can be imported for local consumption
Export
Re-export
Temporary Admission – Goods can be imported to complete manufacturing and then re-exported
Transit – Goods can be imported for transit purposes.
Free Zones – Import of goods into free zone or duty free zones
Statistics – Goods imported for free movement within the GCC region
The overall import process via land ports for UAE, as detailed out in the UAE Imports and Exports Guide is illustrated in
the Figure 2 below:
Stage I: Pre Import Arrangements
There are pre-import arrangements that are to be made by the exporter. Exporter has to find a freight forwarder to
transport goods to the destination. Documents that are required for the clearance process must be obtained by the
exporter.
46 UAE Import and Export Guide 47 AbuDhabi Customs
24
Stage II: Freight forwarder picks goods from exporter
The freight forwarder collect the goods from the warehouse or the factory of the exporter. The exporter provides all the
documents that are required for customs clearance to the freight forwarder.
Stage III: Arrival at UAE Land Border
The freight forwarder reaches the land border with the goods and the required documents.
Figure 2: Overall Import Process via Land Port-- UAE
Stage IV: Customs clearance and payment of duties
The freight forwarder presents the goods to the customs authorities, submits the required documents for customs
clearance process, and pays the duties for the goods.
Stage V: Logistics and Transportation
Goods are released after all the import requirements are met and duties are paid. The freight forwarder collects the
goods from the customs.
Stage VI: Importer / Customer
Imported goods are received by the importer/customer.
= Process stage
Illustrative Import Process via Land Port
Customs clearance and payment of
duties
Pre-import Arrangements
Arrival at UAE Land Border
Logistics and Transportation Customer / Importer
Freight forwarder picks up goods from exporter
I II III
IV V VI
Zoll Douane
$
25
The importer has the option of carrying out the import procedures either online or manually through the Port and
Customs documentation center. The Figure 3 below illustrates the paperless import process via sea ports for UAE as
detailed out in the UAE Imports and Exports Guide.
Figure 3: Overall Import Process via Sea Port-- UAE
Stage I: Pre Import Arrangements
Prior to the arrival of goods, there are pre-import arrangements that are to be made by the importer. The importer has to
obtain an Import Permit from the competent authorities for importing restricted goods. Further, the importer must be
registered at the local trade facilitation entity.
48 UAE Exports and Imports Guide
= Process stage
Pre-Import Arrangements
Bill of Entry via EDI and payment of duties
Ship arrives
Customer/Importer
Customs clearance at port
Logistics and Transportation
I II III
IV V VI
Illustrative import process via Sea Port
Zoll Douane
$
26
Stage II: Bill of Entry via EDI and payment of duties
The importer/ agent completes the import declaration application via EDI (the EDI systems vary depending upon the
Emirate of entry) to the Customs clearance. Alternatively, the importer can complete this step manually at the Ports and
Customs documentations centers. Based on the information provided, the importer pays all the duties and fees related
to the process. Once the fees are paid, customs authorities will evaluate the information provided in the customs
declaration form and may mandate inspection and examination of goods by a relevant competent authority.
Stage III: Ship arrives
The importer/ agent can check online the arrival status of the ship using the Vessel Enquiry service. Additionally, the
importer can check the discharge status of the imported goods via the Container Enquiry e-service. The goods are
discharged from the ship by the port authorities.
Stage IV: Customs clearance at port
After the discharge of goods, the importer can nominate a hauler service to collect the goods from the port. The importer
can schedule the pick-up of the discharged goods online, wherein he is assigned an e-token number. The e-token number
is presented by the hauler service to the port authorities. If inspection of imported goods is mandated by the Customs
Import Declaration, the hauler transports the imported goods from the port to the inspection area of the competent
authority.
Stage V: Logistics/Transportation
Following the conclusion of a satisfactory inspection, the hauler can exit the port by displaying a copy of the EIR (the
inspection report) to the gate security staff.
Stage VI: Importer / Customer
The hauler company delivers the imported goods to the importer’s warehouse.
Customs Clearance process as set out in the customs procedures manual the General Administration of Customs is
illustrated in the figure 4 below:
Stage I: Prior to filing Bill of Entry
1. Prior to the customs clearance process, the importer pays AED 50 and obtains an importer number from the
customs center.
2. The importer obtains all the documents required for the customs clearance process.
3. The importer appoints a clearing agent to complete the customs process on his behalf.
49 Abu Dhabi Customs
27
Figure 4: Customs clearance process– Abu Dhabi
Stage II: Bill of Entry via EDI
1. Customs clearing agent completes the Bill of Entry online on the Electronic Data Interface (EDI)
2. A Job number for the entry will be generated by the EDI
Note: EDI of Abu Dhabi Customs is called as Dhabi system
Stage III: Review of Documents
1. The applicant submits the documents required for the customs clearance process and the transaction slip which
has the job number to the Clearance Section officer.
2. The Customs officer will verify whether the documents required are submitted.
3. The Customs officer will verify whether the necessary approvals or permissions have been obtained.
4. The Customs officer will verify the validity of the information provided by the applicant.
5. Based on the assessment thus far, the Customs officer will determine the next step (release, inspection, and
examination) in the customs clearance process
Stage IV: Examination of imported goods
1. If the Customs officer decides that goods are to be referred for inspection or examination, the imported goods
are either transferred to the relevant competent authorities, or the agent secures approval from the authorities
$
= Process stage
Illustrative Customs Process
Prior to filing Bill of Entry
Bill of entry Via EDI
Review of documents
Customs declaration is issued
Payment of Duties for imported goods
Examination of imported goods
I II III
IV V VI
28
and returns to the Clearance Section. If the imported products complies with all the product or industry-specific
requirements, the relevant authorities provide the necessary approvals.
Stage V: Payment of duties
After the imported goods are ready for release, then the customs duties are collected from the applicant.
Stage VI: Customs declaration issuance
After the duties are paid, the customs officer prints out the customs declarations and gives it to the applicant. The
applicant can receive the goods from the Delivery Section.
Customs Clearance process, as set out in the Customs Procedures Manual by the General Administration of Customs is
illustrated in the figure 5 below
Stage I: Prior to filing Bill of Entry
1. Importer must obtain all the documents required for customs clearance process
2. Importer has to submit the original bill of lading to the shipping agent.
3. Importer must obtain the delivery order from the shipping agent 3- 4 days before the arrival of the ship.
4. After obtaining the delivery order, the importer can settle the port dues online.
5. An import permit must be obtained from the relevant authorities for importing restricted goods.
Stage II: Bill of entry Via EDI and Payment of Duties
The importer/ agent completes the import declaration application via EDI to the Customs clearance.
Importer pays the duty and other fees using the CDR account or e-payment by credit card or debit card.
If the payment is via CDR account, then the importer can download and print the customs import declaration immediately
after customs approval.
Note: EDI of Dubai customs is called as Mirsal 2.
Stage III: Review of documents
Once the fees is paid, customs authorities will evaluate the information provided in the customs declaration form.
Customs authorities may mandate inspection and examination of imported goods by relevant competent authorities.
50 Dubai Trade
29
Figure 5: Customs Clearance Process– Dubai
Stage IV: Examination of imported goods
If inspection of imported goods is stated in the customs import declaration, the hauler transports the import goods from
the port to the inspection area of the competent authority. Competent authorities will inspect the goods to check whether
the requirements are fulfilled.
Stage V: Importer / Customer
Once the inspection process is cleared, an Equipment Interchange Receipt (EIR) will be provided after which the hauler
can pick up the imported goods from the relevant authorities warehouse. For transport of goods from the port, the Hauler
must present the EIR to the gate securities. The hauler company delivers the imported goods at the importer’s warehouse.
$
= Process stage
Prior to filing Bill of Entry
Bill of entry Via EDI and Payment of
Duties
Review of documents
Inspection report is issued
Examination of imported goods
I II III
IV V
Illustrative Customs Process
30
GCC countries follow a Unified Procedure for Customs Clearance at the first port of entry since 2015. Kindly visit the
link provided below for more information about this:
http://www.sharjahcustoms.gov.ae/Files/CustomsAffairs/En/GCC%20Unified%20Guide%20For%20customs%20proc
edures.pdf
According to the Customs Procedures Manual by the General Administration of Customs, the customs clearance
process for re-exports is illustrated in the figure 6 below:
Figure 6: Customs Clearance Process for re-exports
Stage I: Prior to filing Bill of Entry
1. Applicant delivers the goods to the transport agency and obtains the Bill of Lading.
2. The importer obtains all the documents that are required for the customs clearance process.
3. The applicant will submit all the documents to the export officer and will obtain a customer code if he doesn’t
have one.
Stage II: Bill of Entry via EDI
1. Applicant completes the Bill of Entry online on the Electronic Data Interface (EDI).
2. A Job number for the entry will be generated by the EDI.
51 Abu Dhabi Customs, Dubai Customs
$
= Process stage
Illustrative Customs Process for Re-export
Prior to filing Bill of Entry
Bill of entry Via EDI
Review of documents
Export declaration is issued
Payment of fees for goods
Examination of goods
I II III
IV V VI
31
Stage III: Review of Documents
1. The export officer will verify whether the documents required are submitted.
2. For export-restricted or prohibited goods, the export officer will verify whether the necessary approvals or
permissions have been obtained.
3. The export officer will verify the validity of the information provided by the applicant.
Stage IV: Examination of imported goods
1. For inspection and examination, imported goods will be transferred to the relevant authorities.
2. The relevant authorities will authorize the approvals required for re-export of the goods.
3. In case of any violations, the goods will be returned to the export section for fulfilling the procedures.
Stage V: Payment of fees
The applicant must pay the service fees to obtain export declaration.
Stage VI: Customs declaration issuance
The export officer will issue the declaration for exporting the products.
Stage VI: Export verification
1. The export officer verifies the re-exported goods against the goods that enter the country.
2. The export officer records the conformity of the products on the invoices that are attached to the declarations.
According to the World Bank, the lead time and the costs involved in the import of a standard goods shipment are listed
in the table 8 below:
Table 8: Lead Time and Cost for Overall Import Process – UAE
S. No Import Procedure Lead Time
(Hours)
Cost
(SAR)
1 Documents preparation 37 1060
2 Customs clearance and inspections 72 2540
Total: 3600
52 Doing Business
32
Seven mandatory documents are required for importing goods into UAE.
Table 9: Mandatory Documents for Importing – UAE
# Document Procured
from
Procured
for 1 2 3 4 5 6 7 8 9
1 Certificate of Origin Relevant
Authorities Customs
2 Commercial Invoice Exporter Customs
3 Packing List Exporter Customs
4
Ocean Bill of
Lading/ Truck
Waybill
Transport
Company Customs
5 Delivery Order Transport
Company Customs
6 Trade license Relevant
authorities Customs
7 Statistical statement Relevant
Authorities Customs
Note:
1 - Building Materials, 2 - Chemicals & Polymers, 3 - Food Products, 4 - Packaging,
5 - Consumer Durables, 6 - Heavy Machinery & Electronics, 7 - Precious Metals & Jewelry
8 - Pharmaceuticals, 9 – Textiles
A number of additional documents are generally required for customs clearance, those documents are provided in the
table 10 below:
53 UAE import export guide
33
Table 10: Additional Documents for Importing – UAE
# Document Procured from Procured
for 1 2 3 4 5 6 7 8 9
1 Import permit Relevant
Authorities Customs
2 Halal Slaughtering
certificate
Islamic
association Customs
3 Phytosanitary/
Health Certificate
Origin Regulatory
body Customs
4
Certificate of
Pharmaceutical
Product54
Relevant
Authorities in
Country of Origin
Regulation
bodies
Note:
1 - Building Materials, 2 - Chemicals & Polymers, 3 - Food Products, 4 - Packaging,
5 - Consumer Durables, 6 - Heavy Machinery & Electronics, 7 - Precious Metals & Jewelry
8 - Pharmaceuticals, 9 – Textiles
The Certificate of Origin (CoO), according to the International Chamber of Commerce, is a document which attests that
the goods imported are wholly obtained, produced, manufactured, or processed in a particular country.
Figure 7: CoO for Industrial Products Exported to GCC Countries
54 CPD=Pharma 55 International Chamber of Commerce
34
Figure 8: CoO for Agricultural and Animal Products Exported to GCC Countries
The commercial invoice is a bill provided for the purchase of goods, which is provided to the buyer by the seller. Such
invoices are mostly used in foreign trade as it allows governments to identify the actual value of the goods when they are
assessed for Customs duties. The transportation company will require the original and two photocopies of the
commercial invoice57.
Figure 9: Commercial Invoice
56 Aramex
57 UAE Import export guide
35
Packing list provides detailed information about the shipment. An international packing list contains details about the
date of shipment, seller, buyer, shipper, invoice number, the type of package, such as a box, crate, drum, or carton, mode
of transport, carrier, and itemizes quantity, description, the quantity of packages, total net and gross weight (in
kilograms), package marks, and dimensions. 58
Figure 10: Packing List
The Bill of Lading as defined by the International Trade Centre (Intracen) acts as59,
A receipt where the carrier acknowledges that he has received the carriage and acts as an evidence for the
contract of carriage.
A transferable document of title where the goods are delivered by handing over a bill of lading provided the
shipment was consigned ‘to order’ and all the following validations are in order.
58Aramex 59 Intracen
36
An Ocean Bill of Lading must be submitted for imports via sea and Truck Waybill must be provided for land
imports.
Figure 11: Ocean Bill of Landing
Figure 12: Truckway Bill
37
A Delivery Order is a document issued by the carrier, in exchange for:
One or all of the duly endorsed Original Bill(s) of Lading or duly authorized and issued Bank Guarantee.
A Telex Release confirmation from the loading port or principal confirming surrender of one or all of the
Original bills of lading issued for the shipment.
A copy of a Seaway bill.
Figure 12: Delivery Order
Trade license provides permission for a company or individual to carry on a particular trade or business and is issued by
the local authorities.61
Figure 13: Sample of Dubai Trade License
60 Shipping and Freight resource 61 Ranchi Municipal
38
An Import permit is required from product-specific imports and should be obtained from competent authorities for the
import of restricted items. It is required for the purposes of customs clearance.62
The Halal Certificate is issued by a competent authority as an assurance that a particular product has been thoroughly
investigated and found to conform to the Islamic Sharia laws63.
Figure 15: Import Permit
The purpose of the health certificate is to protect human health and safety, and to keep international trade under control.
A Phytosanitary Certificate is issued by the plant protection organization of the exporting country to the plant protection
organization of the importing country affirming that the product satisfies national phytosanitary requirements. 64
The “Certificate of a Pharmaceutical Product” is provided to certify that the product conforms all requirements prescribed
by the World Health Organization (WHO). It is furnished when a particular product’s licensing is pending and will
authorize its importation and sale or for renewal, extension, amending or reviewing a license.
62 Dubai Customs 63 TMFB
64 Canadian Government 65 FDA
39
There are a number of government entities that are involved in the import process in UAE. These entities or agencies are
summarized with their roles in the import process and websites in the table 11 provided below.
Table 11: Key Government Agencies involved in Import
Emirates Government Agencies Role Website
UAE Federal Customs Authority
Responsible for the
development and
implementation of
customs procedures at a
national level.
Responsible for regulating
the customs process in
UAE.
https://www.customs.ae/E
n/Home/Pages/default.asp
x
Abu
Dhabi
Abu Dhabi Chamber of
Commerce and Industry
Responsible for the
development of
commercial trade
activities.
http://www.abudhabicham
ber.ae/English/AboutUs/Pa
ges/Profile.aspx
Abu Dhabi General
Administration of Customs
Responsible for the
administration of customs
procedures.
http://www.auhcustoms.go
v.ae/Home.aspx
Department of Economic
Development
Responsible for proposing
economic and commercial
policies.
https://ded.abudhabi.ae/en
/about-us
Abu Dhabi Ports Company Responsible for
developing port facilities.
http://www.adpc.ae/en
Dubai
Dubai Customs Responsible for the
administration of customs
procedures in Dubai.
http://www.dubaicustoms.
gov.ae/en/Pages/default.as
px
Department of Economic
development
Responsible for preparing
and implementing
economic plans.
http://www.dubaided.gov.
ae/english/pages/default.as
px
40
There are a number of other governmental entities or agencies involved in the import process in UAE based on the type
of industry or products. A list of key entities or agencies along with information such as the industry/ product types they
serve, role in the import process, and websites are given in the table 12 provided below:
Table 12: Government Agencies involved in the Import for Specific Industries
Emirates Government agency
Product/Industr
y Function/Role Website
Dubai Chamber
Responsible for issuing
trade documents like
certificate of origin,
commercial documents
etc. in Dubai
http://www.dubaichamber.
com/
Dubai Trade Responsible for
facilitating interregional
and international trade.
http://www.dubaitrade.ae/
Sharjah
Sharjah Chamber of Commerce &
Industry
Responsible for issuing
trade documents like
certificate of origin,
commercial documents
etc. in Sharjah.
http://www.sharjah.gov.ae
/EN/Pages/default.aspx
Department of Seaports and
Customs
Responsible for
controlling the movement
of goods and providing
port facilities.
http://www.sharjahports.g
ov.ae/
Sharjah Customs Responsible for the
supervision and control of
movement of goods.
http://www.sharjahcustom
s.gov.ae/en/home
Economic Development
Department
Responsible for preparing
and implementing
economic plans.
http://www.sedd.ae/seddp
ortal/english/index.xhtml
41
UAE
Emirates Authority
for Standardization
& Meteorology
All products
Develops specifications and
technical regulations for
products.
Regulates imported products.
http://www.esma.gov
.ae/en-
us/Pages/index.aspx
Ministry of Health –
Drug Department
Pharmaceutical
products
Responsible for issuing
guidelines for importing
pharmaceutical products
http://www.moh.gov.
ae/en/Services/Pages
/ServiceDescription.a
spx?PID=7
Abu Dhabi
Abu Dhabi Food
control Food products
Regulates the import of food
products
http://www.adfca.ae/
english/pages/default
.aspx
Environment
Agency Abu Dhabi
Chemical
products
Responsible for issuing
guidelines for importing
chemical products
https://www.ead.ae/
Dubai
Dubai Health
Authority Food products
Provides policy for food
imports
https://www.dha.gov
.ae/ar/Pages/DHAHo
me.aspx
Dubai Municipality All Products
Responsible for issuing
guidelines for importing
products.
Responsible for ensuring
safety of food products.
Responsible for providing
conformity of products.
http://login.dm.gov.a
e/wps/portal/home_
ar
Sharjah Sharjah
Municipality All Products
Responsible for issuing
guidelines for importing
products.
Responsible for regulating
food products.
Responsible for providing
laboratories for conformity
assessment
http://portal.shjmun.
gov.ae/
Saudi exporters in the nine industries identified by “SAUDI EXPORTS” are to obtain certificates for the import of products
to UAE from the standard agencies provided in table 13
42
Table 13: Government Agencies involved in the import for specific industries
S. No Emirate Standard Agency
Name 1 2 3 4 5 6 7 8 9 Web link
1 UAE
Emirates Authority
for Standardization
& Meteorology
http://www.esma.gov.a
e/en-
us/Pages/index.aspx
2 Abu
Dhabi
Abu Dhabi Food
Control
http://www.adfca.ae/e
nglish/pages/default.as
px
3 Dubai Dubai Municipality http://login.dm.gov.ae/
wps/portal/home_ar
4 Sharjah Sharjah
Municipality
http://portal.shjmun.go
v.ae/en/OurSectors/Se
ctorAndPublicHealth/D
epartmentOfPublicHeal
th/Pages/Home.aspx
5 UAE Ministry of Health –
Drug Department
http://www.moh.gov.a
e/en/Services/Pages/Se
rviceDescription.aspx?P
ID=7
Note:
1 - Building Materials, 2 - Chemicals & Polymers, 3 - Food Products, 4 - Packaging, 5 - Consumer Durables, 6 - Heavy
Machinery & Electronics, 7 - Precious Metals & Jewelry - Pharmaceuticals, 9 – Textiles
ESMA was established under the Law No. 28/2001 as the sole federal authority in UAE for the preparation and
application of various product standards66. ESMA administers two schemes: the mandatory Emirates Conformity
Assessment Scheme (ECAS), and the voluntary Emirates Quality Mark / Al Alama (EQM). Products are verified for
compliance with national and/or GSO requirements under the ECAS scheme after which the certificate of conformity is
issued to the manufacturer or importer.67
The process to register products subject to import regulations under the Emirates Conformity Assessment Scheme (ECAS)
is illustrated in the figure 16 below:
66 ESMA 67 ISO 68 ESMA
43
Figure 16: Emirates Conformity Assessment Certificate Process
Stage I:
Saudi exporters must select and authorize a local partner to apply for a Certificate of Conformity on their behalf. The local
partner must have a warehouse where the imported products can be stored. Additionally, they must also possess a valid
Trade/ Industrial license issued by the relevant authorities.
Stage II:
For obtaining the certificate of conformity, the applicant submits the application form online. Kindly visit the link to
obtain the online application form:
http://www.esma.gov.ae/en-us/Services/Pages/ECAS.aspx
The applicant also submits all relevant documents or technical requirements to demonstrate the compliance of the
products with the requirements of the EMSA standards. All fees relevant to obtaining a Certificate of Conformity is paid
by the importer.
Stage III:
ESMA accepts the application for assessment and collects the sample for testing. Based on the product type, ESMA carriers
out various tests on the sample products to ensure that the product fulfills all the requirements laid down by ESMA. ESMA
authorities may also visit the warehouses to verify the conformity of the products.
$
Illustrative Process for Emirates Conformity Assessment
Scheme Application
Find a local partner in UAE
Application form, related documents
and samples.
Assessment of Documents and Inspection of Samples
= Process stage
Certificate of conformity is issued
I II III
IV
44
Stage IV:
Once the results of conformity assessment demonstrate that the relevant requirements are met, ESMA issues the ECAS
certificate of conformity to the applicant. The ECAS Certificate of Conformity is valid for one year and serves as the
product approval which can then be used to market the registered product.
The key documents required to obtain the certificate of conformity are mentioned below:
1. A completed application form with signatures from both the manufacturer and the local partner/ applicant. For
obtaining certificates of conformity for different types of products, separate applications must be submitted.
2. Importer’s valid Trade / Industrial License issued by relevant authorities.
3. Location Map of the importers’ warehouse.
4. Form of undertaking stating that the requirements of the Emirates Conformity Assessment Schemes have been
fulfilled.
5. Quality Manual, Quality Plan and other product documents, as specified by the particular ECAS product scheme
6. Distributorship authorization from the manufacturer or owner of the product.
7. Set of Samples of product for registration.
The process for obtaining the Certificate of Conformity will be completed in 8 working days.
Table 13: Costs Involved
S. No Contents Cost
(SAR)
1 Application for Registration 600
2 Issuance for conformity certificate 500
3 Document review 400/hour
4 Renewal of conformity certificate 200
45
For more information about the costs for obtaining the certificate of conformity, Saudi exporters are kindly requested to
visit the link provided below:
http://www.esma.gov.ae/en-us/Services/Pages/ECAS.aspx
The drug registration process in the UAE is illustrated in the figure 17 below:
Stage I:
Saudi exporter must find a local partner for registering the drug in UAE. The local partner must be a citizen of UAE and
must have a pharmaceutical warehouse which is managed by a licensed pharmacist. The warehouse must fulfill the
health and technical conditions as provided for by relevant health authorities.
Stage II:
Authorities will inspect the warehouse and confirm that all the requirements are fulfilled by the applicant. If the
authorities are satisfied with the results of the inspection, provide a warehouse license is provided to the applicant.
Stage III:
The applicant will submit the required documents along with the completed application form for registering the drug in
UAE. Documented information of a clinical trial of the product must also be submitted. To access the application form
used to register a pharmaceutical, kindly visit the link provided below:
http://www.cpd-pharma.ae/downloads/3-Conventional%20%20Reg/Form%20F001-
a%20New%20Application%20form%20for%20medicinal%20product%206-12-2006.pdf
69 CPD-Pharma
46
Figure 17: Drug Registration Process
Stage IV:
The documents that are submitted are reviewed by the competent authorities who may then request for further
information about the products.
Stage V:
Once the evaluation is successful, the drug is registered in UAE and is listed on the drug list and can be imported by the
importer.
The key documents required for the drug registration process are mentioned below:
1. Completely filled application form.
2. Certificate of Pharmaceutical Product (CPP) issued by competent authorities from country of origin or Free Sale
Certificate (FSC) for the product. For more details on the information required on the CPP, kindly visit the link
provided below:
http://www.cpd-pharma.ae/downloads/2-Complementary%20Medicines/GSL.pdf
3. Statement demonstrating the key ingredients used; needs to demonstrate that the product is free from any
constituents that has a detrimental impact on the health of consumers.
70 CPD-Pharma
= Process stage
Illustrative of Drug Registration Process
Find a local partner in UAE Application form
and drug dossier is submitted
Drug dossier and application is evaluated
Drug is registered
Authorities inspect the warehouse
I II III
IV V
47
4. Halal certificate issued by authorized competent bodies.
5. Valid company registration certificate issued by the UAE Ministry of Health Drug Control Department.
6. BSE/TSE certificate.
7. Sample labels of the product.
8. Contract between the manufacturer and the marketing authorization holder.
Gulf Cooperation Council has provided guidelines for importing food products to the GCC. Competent authorities from
the member countries ensure that the imported food products complies with the GCC requirements. For more
information on the GCC food import guide, kindly visit the link provided below:
http://trakhees.ae/en/ehs/fs/Documents/Circulars/circularfh15-27.pdf
Note: The food import process may vary from Emirate to Emirate. For more information, Saudi exporters are kindly
requested to contact the responsible authority mentioned in Chapter 9.1 to get more information.
The overall food import process of the UAE is illustrated in the figure 18 below:
Stage I:
Importer collects all the required documents for the customs clearance process. Importer completes the customs
declaration online via EDI. Importer must provide all the details about the importer products in respect to the HS code.
Stage II:
The customs officer will validate the information submitted on the EDI and will evaluate the associated documents. Once
the customs declaration is accepted, the system provides the information of inspection procedures and the relevant
authorities
Stage III:
The importer submits all health certificates and the documents of the imported goods to the responsible food inspector
in the local food control authority
Stage IV:
The documents that are submitted are reviewed by the food inspector and the imported products are assigned to the
appropriate channel depending upon the risk and predefined parameters as provided below.
Green channel: If a document review of the imported product is sufficient.
Yellow channel: If a document review and examination of products are required.
71 AbuDhabi Food Control Authority, Dubai Trade
48
Red channel: If a document review, cargo inspection and laboratory analysis is required.
Figure 18: The Overall Food Import Process
Stage V:
Once the review or/ and cargo inspection/and is successful, then the food is cleared at the port and the importer can
collect the products from the relevant authorities.
The key Documents required for import of food products are mentioned below:
1. Packing list.
2. Certificate of Origin.
3. Health Certificate and phytosanitary certificates.
4. Importing permission or commercial license.
5. Bill of entry.
6. Temperature records of the imported foods.
7. HALAL slaughtering certificate.
8. Nutrition and/or health claims as stated on the food label.
= Process stage
Customs declaration and documents
submission
Certificates and goods are submitted
Food inspector evaluates the Documents
Customs officer evaluates the Documents
Food products are evaluated
Goods are cleared
Illustrative Food Import Process
I II III
IV V VI
49
Gulf Standard Organization provides the standards and technical regulations for importing products to the GCC. GSO
provides the conformity assessment procedures for the imported products. For more information about GSO, kindly visit
the link provided below:
http://www.gso.org.sa/
The regulator for general industries is the Emirates Authority for Standardization and Metrology.
For more information about the regulator, Saudi exporters may visit the link provided below: http://www.esma.gov.ae/
ESMA was established under the Law No. 28/2001.
For more information about the laws and regulations, Saudi exporters may visit the link provided below: http://www.esma.gov.ae/en-us/ESMA/Pages/Laws-and-Legislations.aspx
The Gulf Standards Organization (GSO) regulates food products in the GCC region. Standards for Halal food products are
provided by the Standards and Metrology Institute for Islamic Countries (SMIIC). For more information about SMIIC,
kindly visit the link provided below:
http://www.smiic.org/
The key food regulators of the different emirates in UAE are summarized in the table 14 below:
Table 14: Key Industry Regulators
Emirates Regulator Website
Abu Dhabi Abu Dhabi Food Control http://www.adfca.ae/english/pages/default.aspx
Dubai Dubai Municipality http://login.dm.gov.ae/wps/portal/home_ar
Sharjah Sharjah Municipality http://portal.shjmun.gov.ae/en/OurSectors/SectorAndPublicHe
alth/DepartmentOfPublicHealth/Pages/Home.aspx
50
For more information about the labelling regulations of GSO, kindly visit the link provided below:
http://ec.europa.eu/growth/tools-
databases/tbt/en/search/?tbtaction=get.project&Country_ID=KWT&num=277&dspLang=en&basdatedeb=09/07/201
5&basdatefin=30/07/2015&baspays=&baspays2=&basnotifnum=&basnotifnum2=&bastypepays=ANY&baskeywords
=&project_type_num=1&project_type_id=1&lang_id=EN
For more information about the laws and regulations governing the labelling of food products in Abu Dhabi, Saudi
exporters may visit the link provided below:
https://www.adfca.ae/English/PolicyAndLegislations/Laws/Documents/law-En.pdf
For more information about the laws and regulations governing the labelling of food products in Dubai, Saudi exporters
may visit the link provided below:
https://login.dm.gov.ae/wps/wcm/connect/2a153865-07d6-4ed1-a661-68f2990d3ac2/IMPORT+AND+RE-
EXPORT+REQUIREMENTS+FOR+FOODSTUFF+Eng.pdf?MOD=AJPERES
The labelling requirements for food products are listed in the Table 15 below:
Table 15: Labelling Requirements for Food Products
S. no Category Information required
1 Name of the food Name that identifies the true nature of the food
2 List of all ingredients
The following details are to be provided in descending order of weight:
List of food additives
Declaration of foodstuffs and ingredients that have the potential to cause
hypersensitivity
Numerical codes of ingredients
3 Nutritional Information: If foods are catered for special dietary use
4 Net content Either by weight or by volume
5 Lot or Batch identification Identifying Code / Number
6 Date marking
In the Day-Month-Year format. For food products with lower durability,
the expiry date shall be displayed in the Month-Year format, additionally,
the expiry date has to be preceded by phrases like ‘Best before’ or ‘Best
before’
7 Name and address Name and address of the following manufacturer, or packer, or
distributor, or importer, or exporter or vendor must be provided
8 Country of origin Country of the origin of the food shall be declared on the Label
following the last transformed country
72 Abu Dhabi Food Control Authority, Dubai Trade
51
9 Instructions for storage and
use
Specific requirements related to the storage conditions of the food
must be provided
10 Irradiated foods If the food product / its ingredients has been treated with ionizing
radiation, it needs to be stated as such on the label.
The pharma industry is regulated by the Drug department under the Ministry of Health.
For more information about the regulator, Saudi exporters may visit the link provided below:
http://www.moh.gov.ae/en/Services/Pages/ServiceDescription.aspx?PID=7
The labelling requirements for pharmaceutical products are listed in the Table 16 below:
Table 16: Labelling Requirements for Pharmaceutical Products
S. no Category Labelling Requirements
1 Product trade name and generic name
Labelling must be in Arabic and English
2 Ingredients of the medicine
3 Dosage form of medicine
4 Pharmaceutical form and pack size
5 Precautions, warnings and over dosage
6 Name and address of the manufacturer
7 Batch number
8 Manufacturing and expiry date
9 Storage conditions
Footnote Links
1 http://www.economy.gov.ae/Publications/UAE%20Imports%20and%20Exports%20Guide.pdf
2 http://wits.worldbank.org/GPTAD/PDF/archive/GCC.pdf
52
3 http://www.dubaicustoms.gov.ae/en/Publications/Documents/GCCCommonCustomsLawEnglish
4 http://www.dubaicustoms.gov.ae/en/Publications/Publications/Rules_of_origin_A5_booklet_EN.
5 http://wits.worldbank.org/GPTAD/PDF/archive/GCC.pdf
6 http://www.us-sabc.org/i4a/pages/index.cfm?pageid=3318%20
7 https://www.wto.org/english/tratop_e/tpr_e/s262_sum_e.pdf *
8 http://wits.worldbank.org/GPTAD/PDF/archive/GCC.pdf
9 http://www.economy.gov.ae/Publications/UAE%20Imports%20and%20Exports%20Guide.pdf
10 http://www3.nd.edu/~ggoertz/rei/rei880/rei880.146tt1.pdf*
11 https://www.wto.org/english/tratop_e/tpr_e/s338_e.pdf *
12 https://www.wto.org/english/tratop_e/tpr_e/s338_e.pdf *
13 https://www.abudhabi.ae/portal/public/en/business/international_trade/importing_to_abu_dha
bi?_adf.ctrl-state=1186nad056_4&_afrLoop=3443548772927330#!
14 http://tradecommissioner.gc.ca/united-arab-emirates-emirats-arabes-unis/market-facts-faits-sur-
le-marche/138476.aspx?lang=eng
15 https://www.wto.org/english/tratop_e/tpr_e/s338_e.pdf *
16 https://www.wto.org/english/tratop_e/tpr_e/s338_e.pdf *
17 https://www.wto.org/english/tratop_e/tpr_e/tp362_e.htm
18 http://www.esma.gov.ae/en-us/Pages/faqs.aspx
19 http://www.esma.gov.ae/en-us/Services/Pages/ECAS.aspx
20 https://www.wto.org/english/tratop_e/tpr_e/s338_e.pdf *
21 https://www.gov.uk/government/publications/exporting-to-the-united-arab-emirates/exporting-
to-the-united-arab-emirates
22 https://ded.abudhabi.ae/en/about-
us/RegulationsandLaws/Consumer%20Protection%20Executive%20Regulation%20-%20En.pdf
23 https://www.wto.org/english/tratop_e/tpr_e/s338_e.pdf *
24 https://www.wto.org/english/tratop_e/tpr_e/s338_e.pdf *
25 https://www.wto.org/english/tratop_e/tpr_e/s338_e.pdf *
26 https://www.wto.org/english/tratop_e/tpr_e/s338_e.pdf *
27 http://www3.nd.edu/~ggoertz/rei/rei880/rei880.146tt1.pdf *
28 http://www.worldportsource.com/ports/index/ARE.php
29 http://www.dpworld.ae/en/content/71/47
30 http://allportcargoservices.com/retailnews/allport-knowledge/supply-side-news/demand-for-
growth-means-middle-east-ports-must-upgrade/801666337
31 https://www.iru.org/sites/default/files/2016-01/en-met-transport.pdf
32 http://www.customs.gov.sa/sites/sc/en/CustomPorts
33 http://www.camelot-mc.com/ae/home/
34 http://www.gulftainer.com/terminals/uae/sharjah-inland-container-depot/
53
35 http://www.gulftainer.com/terminals/uae/sharjah-inland-container-depot/
36 http://www.pkf.com/media/135638/free%20zones%20in%20the%20uae%202009.pdf
37 http://jafza.ae/wp-content/uploads/2015/07/Jafza-Rules-and-Regulations-Uploaded-May13.pdf
38 http://jafza.ae/jafzaOne/#book6/page26-27
39 http://www.dafz.ae/en/about-us
40
https://www.abudhabi.ae/portal/public/en/business/business_startup_and_operationalisation/b
usiness_premises/gen_info73?docName=ADEGP_DF_300024_EN&_adf.ctrl-
state=1wbk8momi_4&_afrLoop=4459322079458725#!
41 http://kizad.com/en
42 http://www.saif-zone.com/en/InvestorLounge/Pages/FAQ.aspx
43 http://www.hfza.ae/en-us/abouthfz/businessincentives.aspx
44
http://www.dubaitrade.ae/toolbox/download/category/53-business-environment-
articles?download=485:private-customs-warehouses
45
http://www.dubaitrade.ae/toolbox/download/category/53-business-environment-
articles?download=475:public-customs-warehouses
46 http://www.economy.gov.ae/Publications/UAE%20Imports%20and%20Exports%20Guide.pdf
47 http://www.auhcustoms.gov.ae/CustomsContent/Customs%20Directory%20Eng.pdf
48 http://www.economy.gov.ae/Publications/UAE%20Imports%20and%20Exports%20Guide.pdf
49
https://www.abudhabi.ae/portal/public/en/business/international_trade/import_and_export/ge
n_info92?docName=ADEGP_DF_163348_EN&_adf.ctrl-
state=9930h04xg_4&_afrLoop=3951399284595872#!http://www.auhcustoms.gov.ae/Customs
Content/Customs%20Directory%20Eng.pdf
50
http://www.dubaitrade.ae/knowledge-centre/processes-a-procedures/216-diagram-of-import-
process-for-dtp
51
http://vae.ahk.de/fileadmin/ahk_vae/FAQ/Business_Support/Customer_Guide_EnV2.pdf,
http://www.auhcustoms.gov.ae/CustomsContent/Customs%20Directory%20Eng.pdf
52
http://www.doingbusiness.org/data/exploreeconomies/united-arab-emirates/#trading-across-
borders
53
http://www.economy.gov.ae/Publications/UAE%20Imports%20and%20Exports%20Guide.pdf,
https://www.abudhabi.ae/portal/public/en/business/international_trade/import_and_export/ge
n_info92?docName=ADEGP_DF_163348_EN&_adf.ctrl-
state=865itxqz2_4&_afrLoop=3964626195526197#
54 http://www.cpd-pharma.ae/downloads/2-Complementary%20Medicines/GSL.pdf
55
http://www.iccwbo.org/chamber-services/trade-facilitation/certificates-of-origin/what-is-a-
certificate-of-origin-/
56 https://www.aramex.com/content/uploads/104/165/45168/QA.pdf
57 http://www.economy.gov.ae/Publications/UAE%20Imports%20and%20Exports%20Guide.pdf
58 https://www.aramex.com/content/uploads/104/165/45168/QA.pdf
59 http://www.intracen.org/coffee-guide/logistics-and-insurance/bills-of-lading-and-waybills/
60 http://shippingandfreightresource.com/what-is-a-delivery-order/
54
61 http://www.ranchimunicipal.com/tl_faq.aspx
62 http://www.dubaicustoms.gov.ae/en/Procedures/CustomsDeclaration/Pages/Import.aspx
63 http://www.tmfb.net/halal-certification/halal-certification
64
http://www.inspection.gc.ca/plants/exports/phytosanitary-
certificates/eng/1299872808479/1299872974262
65 http://www.fda.gov/downloads/AboutFDA/ReportsManualsForms/Forms/UCM052388.pdf
66 http://www.esma.gov.ae/en-us/ESMA/Pages/About-ESMA.aspx
67 http://www.iso.org/iso/about/iso_members/iso_member_body.htm?member_id=1704
68 http://www.esma.gov.ae/en-us/Services/Pages/ECAS.aspx#
69
http://www.cpd-pharma.ae/downloads/2-
Complementary%20Medicines/Natural%20Source%20Products%20Registration_Criteria.pdf ,
http://www.haad.ae/HAAD/LinkClick.aspx?fileticket=ACfnwAMcSeg%3D&tabid=819 ,
http://www.haad.ae/HAAD/LinkClick.aspx?fileticket=SDq8N_2802s%3D&tabid=1159
70 http://www.cpd-pharma.ae/downloads/2-Complementary%20Medicines/GSL.pdf
71
https://www.adfca.ae/English/PolicyAndLegislations/AdvisoryGuidlines/Documents/Guide-
en.pdf,https://login.dm.gov.ae/wps/wcm/connect/2a153865-07d6-4ed1-a661-
68f2990d3ac2/IMPORT+AND+RE-
EXPORT+REQUIREMENTS+FOR+FOODSTUFF+Eng.pdf?MOD=AJPERES
72
https://www.adfca.ae/English/PolicyAndLegislations/AdvisoryGuidlines/Documents/Guide-
en.pdf,https://login.dm.gov.ae/wps/wcm/connect/2a153865-07d6-4ed1-a661-
68f2990d3ac2/IMPORT+AND+RE-
EXPORT+REQUIREMENTS+FOR+FOODSTUFF+Eng.pdf?MOD=A1JPERES
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