Abu Dhabi Customs Decision No. 17 of 2026 concerning the Splitting of a Single Consignment

Reference No.: 17/2026//DEC/ADCustoms

Director General 

- Having reviewed Abu Dhabi Law No. 1 of 2025 concerning the Reorganisation of the Abu Dhabi General Customs Administration;

- Federal Decree No. 15 of 2022 ratifying the Unified Customs Law 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 Unified Guide to Conditions and Controls 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

1. A single consignment covered by a single bill of lading and owned by a single owner may not be split, except in the following cases:

a. Where the goods arrive incomplete for reasons attributable to the country of origin.

b. Where the goods are divided due to their size.

c. Where the goods are received in the name of one or more freight forwarders.

2. The splitting of the consignment must not result in any loss of cu...