Abu Dhabi Customs Decision No. 18 of 2026 concerning the Terms and Conditions for the Waiver of Customs Duties

Reference No.: 18/2026//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 Implementing Regulations’

- for reasons dictated by the interests of the service, 

has hereby decided:

Article 1

The importer shall not be required to pay customs duties in the event of the abandonment of the goods, provided that the following conditions and regulations are met:

1. If the importer transfers the goods to a third party prior to the completion of the customs declaration:

a. A written or electronic application is submitted to the Administration.

b. The goods must not have been cleared, subjecte...