Abu Dhabi Customs Policy No. 8 of 2019 Exemption of the imports of People with Special Needs (People of Determination)

Pursuant to Chapter III of Part V of the GCC Unified Guide for Customs Procedures at First Points of Entry pertaining to exemption of imports of People with Special Needs (People of Determination), the following measures and procedures apply:

Controls for the exemption of imports of people with special needs:

1. Target category:

A. GCC nationals:

1. The individuals benefiting from this exemption shall hold "People with Special Needs cards"

2.The imports shall be for the personal use and based on the disability.

3. The individuals benefiting from exemption may not dispose the imported motor vehicles prior to the expiry of three years from the date imported; otherwise applicable customs taxes/duties shall be collected on these motor vehicles as presented.

B. Government entities /societies licensed to take care of people with special needs, for the foundation's purposes only:

1. The foundations/societies benefiting from exemption shall be registered with the competent government entities in the State. The purpose of such foundations/societies shall be to provide ser...