LEGALLEGAL how to export from the GCC Countries into the mena reGion A CUstoMs gUide W hen considering trade with other states belonging to the Gulf Cooperation Council GCC Dubai as a business location is profitable for both local and international companies Exporting goods from the UAE into the MENA Region is of growing interest since the UAE continues to become an important industrial and business location as a hub between Europe and Asia As the AHK is receiving more and more inquiries regarding exportation the following points give an overview about the different ways to export within the GCC countries as well as from the UAE onshore and Free Zones to other countries in the MENA Region 1 INTEr gcc STaTES ExPorT One specialty regarding the exportation from GCC States is the principle of single point entry If foreign goods are to be moved between the GCC States and have their final destination within these countries customs is paid only at the port of entry Further duties will not accrue Nonetheless there are two different movement procedures which may occur to the consignment a For goods which are imported as a whole consignment from outside the GCC countries and sent as a complete consignment to the final destination all required documents have to be submitted at the first customs entry point After the documents have been sealed the goods can be transferred within the GCC States and no further duties will be accrued To ensure proper operation a copy of the manifest showing the value of the goods and the payable customs duties for the account of the final destination country shall be carried along b If the goods are imported as a whole from outside the GCC States but deconstructed into segregated dispatches to the destination countries the movement should be performed under a statistical declaration for each part of the dispatches This statistical declaration should be prepared by the goods owner and approved by the customs office at exit The original manifest has to be carried along c A point to be mentioned is that there is a minimal and standardized 5 per cent rate of duty for all goods imported to the GCC from Non Member countries All goods produced within GCC States are duty free 2 ExPorT From ThE UaE INTo ThE mENa rEgIoN It may be useful to know that the legalization of export documents can be conducted by the local administration a In general for exporting out of the UAE the declarant shall submit the required documents pay the export declaration registration fees and receive the customs declaration The documents required are the Instructions of the Declaration of Goods Application IDG a goods clearing declaration and depending on the country of importation a certificate of origin a commercial invoice from a licensed company and a packing list No customs duties are collected since the goods are being exported from local markets or are locally manufactured b To legalize the documents in the UAE the shipper has to process the certificate of origin online from the website of the Chamber of Commerce using his username and password The original invoice along with the certificate of origin is then to be attested by the Chamber With these documents the Ministry of Foreign Affairs has to be approached who then attests both documents The Ministry will charge a fee for this process Once this is done the documents have to also be attested by the respective consulates embassies However the consulates may have their own regulations and submission procedures c For foreign companies based in a Free Zone it may be useful to know the procedure of export from a Free Zone to the MENA Region as the final destination Firstly the goods have to be imported into the GCC Country the Free Zone is based in Ex Free Zone import for re export The documents required are the goods clearing declaration an approved delivery advice in the name of the licensed Free Zone company a sales invoice a detailed packing list as per weight method of packing and the HS code for each individual article contained in the shipment as well as a copy of the commercial license of the Free Zone company The sales invoice from the Free Zone licensee has to be addressed to a licensed importer in the country and give details regarding total quantity goods description currency and the total value of each individual item In the next step the goods are exported out of the GCC Region into another MENA country Ex Free Zone export For all exports the customs department at the destination will require a certificate of origin issued by the Chamber of Commerce of the GCC country Other documents required are the advice of delivery it should be stamped by the seller the Free Zone company the original and detailed invoice with the HS code classification and Bill of Entry BOE reference number the original packing list from the Free Zone company and the exit entry certificate Besides these documents an Ex Free Zone Export Bill has to be issued at the Customs Centre This is a short and handy guide of the requirements for import from a GCC country to a MENA country For further questions or information do not hesitate to contact the Legal Department of the AHK n Melanie BayerLara Zurwonne German Emirati Joint Council for Industry and Commerce AHK Dubai MAJLIs ISSUE 12 41