Abu Dhabi Customs Decision No. 12 of 2026 concerning the Conditions and Rules for the Release of Goods Prior to the Payment of Customs Duties thereon

Reference No.: 12/2026//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:

Article 1

Cases requiring the release of goods prior to the payment of customs duties and after the completion of customs procedures:

1. Where the goods require laboratory testing by the competent authority.

2. The goods are perishable and their release has been suspended pending the production of approval from the r...