Re-export from Dubai: customs broker reviewing shipping documents

Re-export from DubaiRe-export from Dubai, declared and documented.

Re-export from Dubai means goods brought into the UAE and sent on to another country without being sold into the local market. Airlift Logistics, a freight forwarder in Dubai, handles re-export declarations through Dubai Customs, from free zone stock and from the mainland, and prepares the papers a duty refund claim needs. We explain the routes, the documents and the points to confirm with customs.

Routes

Free zone or mainland re-export

Where the goods sit when they leave decides the paperwork and the duty position. Click a row for the detail.

RouteDuty positionTypical use
Goods stay outside UAE duty while in the zone; no duty when re-exportedTrading stock held in JAFZA or another free zone
Duty and VAT paid on import; a refund of duty can be claimed on re-exportGoods cleared for sale, then returned or sold abroad
Duty is suspended while goods wait for re-exportTransit and re-export stock held under customs control
Subject to GCC rules on duty at the point of entryRegional sales within the GCC
How to do it

Steps to re-export cleanly

Most problems are mismatches between the import record and the export record.

  1. 01

    The export declaration should match the original import declaration in goods, quantity and value.

  2. 02

    Free zone stock needs clear records so each item can be traced to its entry.

  3. 03

    Keep the origin

    Re-exported goods keep their original origin. Do not claim UAE origin for imported goods.

  4. 04

    Plan the transport

    Choose sea, air or road for the next leg and confirm the destination import rules.

  5. 05

    If you paid duty on import, prepare the refund claim at the same time as the export.

  6. 06

    Check controls

    Some goods need permits to leave, such as controlled or strategic items.

Paperwork

Documents for re-exporting goods

Keep these together. A refund claim needs the same set.

DocumentWhy it is needed
Shows what entered and what duty was paid
Filed with Dubai Customs for the outbound movement
Commercial invoice for the sale abroadStates buyer, value and terms
Packing listMatches quantities to the import record
Bill of lading or air waybillProves the goods left the UAE
Needed for any refund claim

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FAQ

re-export questions, answered

Last updated ·

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Re-export means goods are imported into the UAE and then sent on abroad. They are not sold locally. It can happen from a free zone or from the mainland, and each route uses a customs declaration filed with Dubai Customs. Goods keep their original origin.

  • Goods keep their original origin.
  • File the declaration first.

Often yes. Goods held in a free zone such as JAFZA are not charged UAE import duty while they stay there, so re-exporting abroad has no duty to recover. Mainland goods pay duty on import and then need a refund claim.

  • No import duty inside the zone.
  • Mainland needs a refund claim.

Often yes. GCC customs rules allow a refund of duty paid on foreign goods that are later re-exported, within a time limit and with proof. Time limits and forms change, so confirm the current rule with Dubai Customs before shipping.

  • Keep import and export proof.
  • Check the current time limit.

No. Re-exported goods keep their original origin, because Dubai only passes them through. A certificate of origin states where the goods were made. Claiming UAE origin for imported goods is wrong, can cause penalties and may be refused by the buyer's customs. See our certificate of origin page.

  • Origin stays unchanged.
  • See our origin certificate page.

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Customs

Re-export declaration

A re-export declaration is filed with Dubai Customs through its customs system before goods leave. It uses the goods description, HS code, value and destination, and it should match the earlier import record.

Filed with
Dubai Customs
Matches
Original import record
Proof
Bill of lading or air waybill

Source: Dubai Customs

Free zone

Re-export from a free zone

Goods held in a free zone such as JAFZA are not charged UAE import duty while they remain there. When sold abroad, they leave under a free zone export declaration. Goods sold into the UAE mainland instead pay duty and VAT.

While in zone
No UAE import duty
On exit abroad
Free zone export declaration
Into mainland
Duty and VAT apply

Source: Dubai Customs

Mainland

Re-export from the mainland

Goods cleared into the mainland pay duty and VAT on import. If they are later sent abroad, they leave under an export declaration, and a refund of the duty paid may be claimed if the conditions are met.

On import
Duty and VAT paid
On export
Export declaration
Refund
Conditions apply

Source: Dubai Customs

Refund

Duty refund on re-export

Under the GCC Common Customs Law, duty paid on foreign goods that are re-exported, generally within a year of import, can be refunded with proof of exit; GCC sources give a claim window of about six months from re-export. Goods imported for re-export pay a deposit instead, refunded on re-export. Dubai Customs deducts 15% to 45% of the deposit for late claims and rejects claims made more than 120 days after the deadline. Confirm the current rules with Dubai Customs.

Applies to
Duty paid on foreign goods
Window
Time-limited; confirm
Needs
Import and export proof

Source: Dubai Customs, Dubai Customs, Common Customs Law

Sources

Sources for this page

We check rules and codes on this page against these official and public sources. How we check our content.

Dubai Customs
dubaicustoms.gov.ae
Dubai Customs, Common Customs Law
dubaicustoms.gov.ae