Reference No.: 11/2026//DEC/ADCustoms
Director General
Having reviewed
- Abu Dhabi Law No. 1 of 2025 concerning 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, its Executive Regulations and amendments thereto;
- Chairman of the Federal Authority for Identity, Citizenship, Customs & Port Security Decision No. 56 of 2024 concerning the Application of the Guide to the Standardised Conditions and Controls governing the powers of the Director-General as set out in the Unified Customs Law and its Executive Regulations;
- for reasons dictated by the interests of the work,
has hereby decided:
Directors of customs centres may approve the cancellation of customs declarations whose processing has not been completed for reasons attributable to the declarant or at the declarant’s request, in accordance with the following conditions, controls and provisions:
- The contents of the customs declaration must not constitute an offence of smuggling or a customs...