Mainland, Free Zone and Re-export Movements in the UAE

The Emirates apply a common external tariff as a customs union, but each emirate maintains its own customs administration. The federal framework sets the tariff; the operational requirements are administered locally. That is why the emirate, the port and the free zone involved are the first things to establish about a UAE movement.

Mainland imports

Goods entered for use in the domestic market follow the import procedure of the emirate they are entered in. The importer needs a customs business code, and the declaration is submitted under it. An agent holding a clearing and forwarding licence may submit the declaration on behalf of the consignee, provided the agent holds a business code and is authorised by the owner of the goods to do so.

Free-zone movements

Goods held in a free zone remain outside the domestic customs territory. They are not treated as imported while they stay in the zone, and the import procedure applies at the point they are entered for local use. The two stages are separate: a movement into a free zone and a movement from a free zone into the domestic market are different declarations with different consequences.

Goods can generally be held in a free zone for as long as the operator's arrangements allow, which is why free zones are used for storage and distribution as much as for manufacturing.

Re-export

Goods that arrive and leave again for a destination elsewhere follow a re-export procedure rather than an import. Where the goods were entered on a re-export basis, the declaration links the outgoing consignment to the original import declaration, and that link is what releases any deposit or guarantee taken at entry. A re-export handled without that link leaves the deposit sitting where it was.

Re-exporting through a free zone and re-exporting from the mainland are different routes, and the documentation differs accordingly. A re-export movement also involves the customs authority at the destination, not only the one at origin.

What to state in your enquiry

• Which emirate, port or free zone is involved.
• Where the goods ultimately go, and whether they stay in the region.
• Whether the goods are entered for local use, held in a free zone, or arriving only to be re-exported.
• Whether the consignee holds a customs business code, or whether an agent will declare on its behalf.

TCSA reviews the requirement and confirms what is possible, who would carry it out and at what rate before anything is commissioned. Coverage for the Emirates is confirmed with your enquiry rather than assumed, and nothing here is a ruling on your consignment.