Abu Dhabi Customs Decision No. 9 of 2026 concerning the Rules for the Application of Advance Rulings

Reference No.: 9/2026//DEC/ADCustoms

Director General

- Having reviewed Abu Dhabi Law No. 1 of 2025 on the Reorganisation of the General Directorate of Customs – Abu Dhabi;

- Federal Decree No. 15 of 2022 ratifying the Unified Customs Code of the Gulf Cooperation Council (GCC) States and its Executive Regulations and amendments;

- Unified Guide to Precedents issued by the General Secretariat of the Gulf Cooperation Council;

- and for reasons dictated by the interests of the work, 

has hereby decided:

Article 1

The terms and conditions set out in the Unified Guide to Advance Rulings in the Gulf Cooperation Council (GCC) States shall apply when issuing advance rulings relating to the classification of goods and rules of origin in accordance with the Unified Customs Tariff of the GCC States and the principles for calculating value for customs purposes set out in the Executive Regulations.

Article 2

For the purposes of implementing advance ruling decisions, the following shall be observed:

1. It shall be verified that the advance ruling is valid and in force at the time the releva...