Abu Dhabi Customs Decision No. 14 of 2026 Concerning the persons authorised to declare goods to the customs department and complete the customs procedures relating to them

Reference No.: 14/2026//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 Law of the Gulf Cooperation Council (GCC) States, its Executive Regulations and amendments thereto;

- and for reasons of the progress of the work, 

has hereby decided:

Article 1 – Definitions

For the purposes of applying the provisions of this Decision, the following terms shall have the meanings set out opposite each, unless the context requires otherwise:

Customs Broker: any natural or legal person authorised to prepare, sign and submit customs declarations to the Customs Department and to complete the customs procedures relating to the clearance of goods on behalf of third parties.

Authorised Representative of the Owner of the Goods: any natural person authorised by the owner of the goods in accordance with the terms of authorisation set out below to declare the g...