Article 47 – General rules regarding Import of Goods
1. Without prejudice to the provisions of the Decree-Law and this Decision, Goods shall not be treated as imported into the State according to the following:
a. Where they are under customs duty suspension arrangements in accordance with the GCC Common Customs Law, and subject to providing a financial guarantee or a cash deposit equal to the value of the Due Tax if and when requested by the Authority, in the following cases:
a) Temporary admission
b) Goods placed in a customs warehouse.
c) Goods in transit.
d) Imported Goods intended to be re-exported by the same Person.
b. Imported into a Designated Zone from a place outside the State.
2. Tax shall not be due on any Import of Goods where they are under an exemption from Customs duty under the following categories in accordance with the GCC Common Customs Law:
a. Goods imported by the military forces, and internal security forces.
b. Personal effects and gifts accompanied by travellers.
c. Used personal effect and household items transported by UAE nationals living abroad on return or expats moving to live in the UAE for the first time.
d. Returned Goods.
3. Where a Person imported Goods to the State through another Implementing State, the Tax will not be due on that Import if the Authority establishes that Tax is due on the supply or transfer of Goods in that other Implementing State.
4. The Authority may specify procedures to be followed by Importers and Customs Departments in respect of the Import of Goods.