Legislation Details
- Full Title: Cabinet Resolution Regarding Customs Service Fees in the State
- Law Type: Cabinet Resolution
- Law Number: No. (45) of 2009
- Issued Date: 31 Dec 2009
- Effective Date: 31 Jan 2010
- Official Gazette: No. 504
- Sector: Finance and Banking
- Status: Active
- Number of Articles: 6
- Chapters/Parts: 0
- Amendments: 2
Summary
This Cabinet Resolution regulates the customs service fees charged by the UAE customs centers. It provides a detailed schedule of the various fees applicable for different customs services, such as customs declarations, licenses, certificates, and other administrative procedures. The purpose of this legislation is to standardize and codify the customs fees across the UAE, ensuring transparency and consistency for businesses and individuals engaging in cross-border trade and logistics. (Cabinet Resolution Regarding Customs Service Fees in the State, 2009, Art. 1) The practical impact of this law is that it clearly outlines the specific fees that must be paid for a wide range of customs-related activities, from import and export declarations to the issuance of licenses and certificates. This provides certainty and predictability for companies and individuals navigating the UAE's customs system, allowing them to better plan and budget their operations. Additionally, the law empowers the local customs authorities to enforce these fee schedules, promoting efficient and streamlined customs procedures. (Cabinet Resolution Regarding Customs Service Fees in the State, 2009, Art. 1)
What is the scope and purpose of this law?
The scope of this Cabinet Resolution is to regulate the customs service fees charged by the customs centers in the UAE. The purpose is to establish a standardized schedule of fees for various customs-related services and procedures, ensuring transparency and consistency across the country. The law applies to all customs centers and the individuals and businesses that utilize their services. (Cabinet Resolution Regarding Customs Service Fees in the State, 2009, Art. 1)
What are the key definitions under this law?
The Cabinet Resolution does not provide any specific definitions. It focuses on outlining the schedule of customs service fees rather than defining key legal terms. (Cabinet Resolution Regarding Customs Service Fees in the State, 2009)
What are the main obligations and requirements?
The main obligations under this law are:
- Customs centers in the UAE must collect fees for the customs services they provide, in accordance with the fee schedule outlined in Article 1. (Cabinet Resolution Regarding Customs Service Fees in the State, 2009, Art. 1)
- The competent authorities must each implement this Resolution within their respective competences. (Cabinet Resolution Regarding Customs Service Fees in the State, 2009, Art. 2)
What licensing, registration, or approval requirements exist?
The law specifies several licensing and registration requirements related to customs services, including:
- Importer/Exporter code: Companies must obtain an importer/exporter code, with a fee of AED 100 for the initial issuance and AED 25 for renewal. (Cabinet Resolution Regarding Customs Service Fees in the State, 2009, Art. 1)
- Customs broker card: Customs brokers must obtain an annual customs broker card, with a fee of AED 150. (Cabinet Resolution Regarding Customs Service Fees in the State, 2009, Art. 1)
- Clearance, shipping, and supply company establishment: Companies providing customs clearance, shipping, and supply services must pay a fee of AED 700 for the initial establishment, renewal, opening a new branch, or adding a new partner. Adding a new activity costs AED 250. (Cabinet Resolution Regarding Customs Service Fees in the State, 2009, Art. 1)
What rights and protections does this law provide?
The Cabinet Resolution does not explicitly outline any specific rights or protections granted to individuals or businesses. It focuses solely on the schedule of customs service fees and the obligations of the customs centers and competent authorities. (Cabinet Resolution Regarding Customs Service Fees in the State, 2009)
Which authorities or bodies are responsible for enforcement?
The law states that the competent authorities shall, each within their respective competences, implement this Resolution. However, it does not specify which particular authorities or bodies are responsible for the enforcement of the customs service fees. (Cabinet Resolution Regarding Customs Service Fees in the State, 2009, Art. 2)
What are the penalties for non-compliance?
The Cabinet Resolution does not provide any penalty provisions for non-compliance with the customs service fees or other requirements outlined in the law. (Cabinet Resolution Regarding Customs Service Fees in the State, 2009)
What fees, charges, or financial provisions are specified?
The key financial provisions in this law are the detailed schedule of customs service fees outlined in Article 1. This schedule covers a wide range of fees, including:
- Customs declarations (import, export, re-export, transit, etc.)
- Licenses and registrations (importer/exporter code, customs broker card, company establishment, etc.)
- Certificates and documents (customs exit/entry, true copy, goods conformity, etc.)
- Miscellaneous services (goods escort, inspection outside customs zone, intellectual property rights protection, etc.)
The fees range from AED 10 to AED 5,000, depending on the type of service. (Cabinet Resolution Regarding Customs Service Fees in the State, 2009, Art. 1)
What exemptions or exceptions apply?
The Cabinet Resolution does not specify any exemptions or exceptions to the customs service fees outlined in the law. (Cabinet Resolution Regarding Customs Service Fees in the State, 2009)
How are disputes resolved under this law?
The Cabinet Resolution does not provide any information on dispute resolution mechanisms related to the customs service fees or their enforcement. (Cabinet Resolution Regarding Customs Service Fees in the State, 2009)
What are the key deadlines and time limits?
The Cabinet Resolution does not specify any deadlines or time limits for the payment of customs service fees or the completion of related procedures. (Cabinet Resolution Regarding Customs Service Fees in the State, 2009)
How does this law interact with other UAE legislation?
The Cabinet Resolution references the following related UAE legislation:
- The Constitution
- Federal Law No. (1) of 1972 Regarding the Competences of Ministries and Powers of Ministers, as amended
- Federal Law No. (1) of 2003 Establishing the Federal Customs Authority
- Federal Law No. (23) of 2005 Regarding the Rules for the Preparation of the General Budget and the Final Account, as amended
- Federal Decree No. (85) of 2007 Regarding the Common Customs Law of the Cooperation Council for the Arab States of the Gulf
- Cabinet Resolution No. (22) of 2007 Regarding the Approval of the Unified Schedule for the Classification and Coding of Goods for the GCC States in accordance with the Harmonized System (2007)
- Cabinet Resolution No. (414/8) of 2009 Regarding the Approval of the Schedule of Customs Services Fees in the Local Customs Authorities in the United Arab Emirates
However, the Cabinet Resolution does not specify how it amends or interacts with these other laws and regulations. (Cabinet Resolution Regarding Customs Service Fees in the State, 2009, Art. 1)
When did this law come into effect?
The Cabinet Resolution Regarding Customs Service Fees in the State was issued on 31 December 2009 and came into effect on 31 January 2010, the date of its publication in the Official Gazette No. 504. (Cabinet Resolution Regarding Customs Service Fees in the State, 2009, Art. 3)
Source Documents
This article analyses Cabinet Resolution Regarding Customs Service Fees in the State for legal research and educational purposes. For the purpose of interpretation and application, reference must be made to the original Arabic text. In case of conflict, the Arabic text prevails. This does not constitute legal advice.