A bill of entry in the UAE is the customs declaration filed for your goods, which Dubai Customs also calls the customs declaration. Airlift Logistics files it in Mirsal 2 for importers. It records the importer, goods, HS codes, value, duty and fees, and your accountant needs it to claim import VAT.
Is a bill of entry the same as a customs declaration?
Yes. Dubai Customs uses both names; its fee table is titled "Bill of Entry (Declaration) Types". In Dubai it is filed electronically by the importer or an authorised broker, so the paper form is rarely needed.
Bill of entry vs bill of lading: what is the difference?
| Bill of entry | Bill of lading or airway bill | |
|---|---|---|
| Issued by | Filed by the importer or broker, cleared by customs | The shipping line or airline |
| Purpose | Declares the goods to customs and settles duty | Transport contract and receipt for the cargo |
| When | Before or on arrival | When the cargo is shipped |
| Used later for | VAT records, audits, re-export refunds | Collecting the cargo, payment under a letter of credit |
Both appear on the Dubai Customs list of import documents. Read more on our bill of lading and air waybill guides.
What does a bill of entry show?
- Declaration type, such as import to local from abroad or from a free zone.
- Importer or exporter and its Dubai Customs business code.
- Transport document number: bill of lading or airway bill.
- Invoice number, value and currency, and the CIF value in AED.
- HS code, quantity, origin and duty for each line.
- Fees and the payment reference.
Why does your VAT return need it?
The UAE VAT law lets a business deduct import VAT when it keeps the invoices and import documents for the goods. For the reverse charge, the FTA Executive Regulation asks for a customs statement showing the details and value of the goods. In practice, that is the bill of entry. If an agent pays VAT for an unregistered importer, the agent's statement serves as the tax invoice.
How do you get a copy?
Registered users can view and print declarations on Dubai Trade. Dubai Customs charges AED 100 for an original copy or a duplicate of a customs document. Amending a declaration costs AED 25, and changing invoice-level details can bring a AED 500 fine. For a filing done right first time, see customs clearance in Dubai.
Quick answers
Who files a bill of entry in Dubai?
The importer or an authorised customs broker files it. A company with a Dubai Customs business code can submit it in Mirsal 2 through Dubai Trade. Many importers ask a broker or forwarder instead, who files with the importer's code and authorisation. The importer stays responsible for the declared value and goods description.
- Free zone companies also need a business code.
- Keep copies for five years.
How do I get a copy of my bill of entry?
Log in to Dubai Trade, or ask your broker. Registered users can view and print their declarations on the portal. Dubai Customs also issues an original copy or a duplicate of any customs document for AED 100. Your broker can usually send a PDF copy the same day.
- Your accountant needs it for VAT.
- Check the HS code and value on it.
Sources: Dubai Customs Services Guide v9 (2025), Dubai Customs Customer Guide, UAE VAT Decree-Law 8 of 2017, FTA VAT Executive Regulation. How we check our content.
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