Abu Dhabi Customs Introduces New Rules for Importers and Traders

UAE, 16 September, 2026: Abu Dhabi Customs has issued 10 new Customs Decisions covering key customs and international trade procedures. The decisions were issued on 23 June 2026 and became effective upon publication in the Official Gazette on 30 June 2026.

The updates introduce clearer requirements across several areas, including:

• Advance rulings on tariff classification, origin and customs valuation.
• Customs declarations and cancellations, with clearer eligibility conditions.
• Release of goods before duty payment in specified cases, subject to approval and guarantees.
• Authorised customs representatives, including clearer rules for powers of attorney and broker arrangements.
• Electronic documentation and record retention, including requirements for supporting documents.
• Consignment splitting, with restrictions and specific permitted exceptions.
• Abandoned or lost goods, including circumstances where customs duties may not be payable.
• Importer-Exporter Codes, with updated registration requirements for businesses and individuals.

Businesses involved in importing, exporting, customs brokerage, warehousing and logistics should review their existing customs procedures, authorisations, documentation and registration details to ensure compliance with the updated requirements.

The changes are aimed at providing greater procedural clarity, improving customs compliance and facilitating international trade operations in Abu Dhabi.