Unified UAE Legislation Database

Customs Policy No. 58 of 2024 On Voluntary Disclosure System

Status

In force

Issuing Authority

Dubai Customs

Effective date

XX.XX.XXXX

Official Link

https://

- In light of Dubai Customs' efforts to enhance its services to encourage voluntary disclosures by clients, and to promote a culture of compliance, transparency, trust, and participation.

- This will enable clients to disclose prior errors made when declaring information in customs declarations, to abide by procedural requirements, and to facilitate the paying of resulting customs dues.

- Based on Article 141 (bis) of the Common Customs Law which allows for the partial or full exemption from customs fines when violations are voluntarily disclosed by companies before detection by Dubai Customs;

The following has been decided:

 

Article 1

"The Voluntary Disclosure System" is a disclosure statement submitted by a client to duly inform Dubai Customs of any inadvertent errors and/or violations committed during customs clearance and the declaration of information related to declarations and customs data according to the conditions and regulations specified herein.

 

Article 2

Customs fines may be fully or partially waived for customs violations if voluntary disclosure is made before they are discovered by Dubai Customs.

 

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