Regarding Transfer from one Customs Office to Another without Submitting a Detailed Statement (Shipments with Outstanding Duties in the Emirate of Abu Dhabi)

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ﺿﺒﻂ
24/07/2023 :ﺍﻟﺘـــــﺎﺭﻳﺦ
/2023/162/ﺇﺩﺍﺭﻱ ﻗﺮﺍﺭ :ﺍﻟﺮﻗــــــــﻢ
Regarding Transfer from one Customs
office to another without submitting a
Detailed Statement
(“Shipments with Outstanding Duties” in
the Emirate of Abu Dhabi)
ﺃﺧﺮﻯ ﺇﻟﻰ ﺟﻤﺮﻛﻴﺔ ﺩﺍﺋﺮﺓ ﻣﻦ ﺍﻟﻨﻘﻞ ﺑﺸﺄﻥ
ﺗﻔﺼﻴﻠﻲ ﺑﻴﺎﻥ ﺗﻘﺪﻳﻢ ﺩﻭﻥ
(ﺃﺑﻮﻇﺒﻲ ﺇﻣﺎﺭﺓ ﻓﻲ "ﺍﻟﺮﺳﻮﻡ ﺍﻟﻤﻌﻠﻘﺔ ﺍﻟﺸﺤﻨﺎﺕ")
Pursuant to the provisions of Article (72) of
the Harmonized Customs Law of the Arab
GCC states ratified by Federal Decree No.
15 of 2022, its executive regulations,
explanatory memorandum, and customs
procedures in force, and with the aim of
facilitating the process of transferring
shipments with outstanding duties, it was
decided as follows:
ﻟﻠﺠﻤﺎﺭﻙ ﺍﻟﻤﻮﺣﺪ "ﺍﻟﻘﺎﻧﻮﻥ" ﺍﻟﻨﻈﺎﻡ (72) ﺍﻟﻤﺎﺩﺓ ﻷﺣﻜﺎﻡ ﺍﺳﺘﻨﺎﺩًﺍ
ﻋﻠﻴﻪ ﺍﻟﻤﺼﺎﺩﻕ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟﺨﻠﻴﺞ ﻟﺪﻭﻝ ﺍﻟﺘﻌﺎﻭﻥ ﻣﺠﻠﺲ ﻟﺪﻭﻝ
(2022) ﻟﺴﻨﺔ (15) ﺭﻗﻢ ﺍﻻﺗﺤﺎﺩﻱ ﺍﻟﻤﺮﺳﻮﻡ ﺑﻤﻮﺟﺐ
ﻭﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﻹﻳﻀﺎﺣﻴﺔ، ﻭﻣﺬﻛﺮﺗﻪ ﺍﻟﺘﻨﻔﻴﺬﻳﺔ، ﻭﻻﺋﺤﺘﻪ
ﻣﻌﻠﻘﺔ ﺍﻟﺸﺤﻨﺎﺕ ﺗﺤﻮﻳﻞ ﻋﻤﻠﻴﺔ ﺗﺴﻬﻴﻞ ﻭﺑﻬﺪﻑ ﺍﻟﻨﺎﻓﺬﺓ، ﺍﻟﺠﻤﺮﻛﻴﺔ
:ﻳﻠﻲ ﻣﺎ ﺗﻘﺮﺭ ﺑﻴﻦ ﺍﻟﺮﺳﻮﻡ
First: The virtual corridor is defined as the
specified path used by the means of
transport carrying shipments to transport
them between the customs departments,
free zones, and public and private
warehouses in the Emirate of Abu Dhabi.
ﺗﺴﻠﻜﻪ ﺍﻟﺬﻱ ﺍﻟﻤﺤﺪﺩ ﺍﻟﻤﺴﺎﺭ ﺑﺄﻧﻪ ﺍﻻﻓﺘﺮﺍﺿﻲ ﺍﻟﻤﻤﺮ ﻳُﻌﺮﻑ :ﺃﻭﻻً
ﺍﻟﺠﻤﺮﻛﻴﺔ، ﺍﻟﺪﻭﺍﺋﺮ ﺑﻴﻦ ﻟﻨﻘﻠﻬﺎ ﻟﻠﺸﺤﻨﺎﺕ ﺍﻟﻤﺤﻤﻠﺔ ﺍﻟﻨﻘﻞ ﻭﺳﺎﺋﻂ
ﺇﻣﺎﺭﺓ ﻓﻲ ﻭﺍﻟﺨﺎﺻﺔ ﺍﻟﻌﺎﻣﺔ ﻭﺍﻟﻤﺴﺘﻮﺩﻋﺎﺕ ﺍﻟﺤﺮﺓ، ﻭﺍﻟﻤﻨﺎﻃﻖ
.ﺃﺑﻮﻇﺒﻲ
Second: The documents and conditions
that shall be met for the purposes of
exemption from submitting a detailed
statement in the case of transfer from one
customs department to another.
ﺍﻹﻋﻔﺎﺀ ﻟﻐﺎﻳﺎﺕ ﺗﻮﺍﻓﺮﻫﺎ ﺍﻟﻮﺍﺟﺐ ﻭﺍﻟﺸﺮﻭﻁ ﺍﻟﻤﺴﺘﻨﺪﺍﺕ :ﺛﺎﻧﻴﺎً
ﺇﻟﻰ ﺟﻤﺮﻛﻴﺔ ﺩﺍﺋﺮﺓ ﻣﻦ ﺍﻟﻨﻘﻞ ﺣﺎﻟﺔ ﻓﻲ ﺗﻔﺼﻴﻠﻲ ﺑﻴﺎﻥ ﺗﻘﺪﻳﻢ ﻣﻦ
.ﺃﺧﺮﻯ
First: Documents that shall be available
to transfer shipments from one
customs department to another:
ﻣﻦ ﺍﻟﺸﺤﻨﺎﺕ ﻟﻨﻘﻞ ﺗﻮﺍﻓﺮﻫﺎ ﺍﻟﻮﺍﺟﺐ ﺍﻟﻤﺴﺘﻨﺪﺍﺕ :ﺃﻭﻻً
:ﺃﺧﺮﻯ ﺇﻟﻰ ﺟﻤﺮﻛﻴﺔ ﺩﺍﺋﺮﺓ
 The concerned person shall have an
approved commercial license issued
by the Free Zones Department in the
Emirate of Abu Dhabi.
ﺭﺧﺼﺔ ﻋﻠﻰ ً ﺣﺎﺻﻼ ﺍﻟﻌﻼﻗﺔ ﺻﺎﺣﺐ ﻳﻜﻮﻥ ﺃﻥ ﻳﺠﺐ 
ﻓﻲ ﺍﻟﺤﺮﺓ ﺍﻟﻤﻨﺎﻃﻖ ﺇﺩﺍﺭﺓ ﻣﻦ ﺻﺎﺩﺭﺓ ﻣﻌﺘﻤﺪﺓ ﺗﺠﺎﺭﻳﺔ
.ﻇﺒﻲ ﺃﺑﻮ ﺇﻣﺎﺭﺓ

 The concerned person shall have a
public customs warehouse license
(public bonded) from the Department of
Economic Development or a private
customs warehouse license (private
bonded) from the General
Administration of Customs.
ﺭﺧﺼﺔ ﻋﻠﻰ ً ﺣﺎﺻﻼ ﺍﻟﻌﻼﻗﺔ ﺻﺎﺣﺐ ﻳﻜﻮﻥ ﺃﻥ ﻳﺠﺐ 
ﺩﺍﺋﺮﺓ ﻣﻦ (ﻋﺎﻡ ﺑﻮﻧﺪﺩ) ﻋﺎﻣﺔ ﺟﻤﺮﻛﻴﺔ ﻣﺴﺘﻮﺩﻋﺎﺕ
ﺟﻤﺮﻛﻴﺔ ﻣﺴﺘﻮﺩﻋﺎﺕ ﺭﺧﺼﺔ ﺃﻭ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ، ﺍﻟﺘﻨﻤﻴﺔ
.ﻟﻠﺠﻤﺎﺭﻙ ﺍﻟﻌﺎﻣﺔ ﺍﻹﺩﺍﺭﺓ ﻣﻦ (ﺧﺎﺹ ﺑﻮﻧﺪﺩ) ﺧﺎﺻﺔ
 The concerned person, his
representative or the shipping agent
shall be registered with the Licensing
Department at Abu Dhabi General
Administration of Customs and hold
(Customs Registration Number (CRN).
ﺃﻭ ﻳﻔﻮﺿﻪ ﻣﻦ ﺃﻭ ﺍﻟﻌﻼﻗﺔ، ﺻﺎﺣﺐ ﻳﻜﻮﻥ ﺃﻥ ﻳﺠﺐ 
ﺍﻹﺩﺍﺭﺓ ﻓﻲ ﺍﻟﺘﺮﺍﺧﻴﺺ ﻗﺴﻢ ﻟﺪﻯ ً ﻣﺴﺠﻼ ﺍﻟﺸﺤﻦ ﻭﻛﻴﻞ
ﺭﻗﻢ) ﺟﻤﺮﻛﻴًﺎ ﺭﻗﻤًﺎ ﻭﻳﺤﻤﻞ ﻇﺒﻲ ﺃﺑﻮ ﻟﺠﻤﺎﺭﻙ ﺍﻟﻌﺎﻣﺔ
Customs Registration ﺟﻤﺮﻛﻲ ﺗﺴﺠﻴﻞ
.(Number (CRN))
 The beneficiary of this procedure is
required to open and submit a transit
insurance account at the Revenue
Department at Abu Dhabi General
Administration of Customs.
ﻭﻳﻘﺪﻡ ﻳﻔﺘﺢ ﺃﻥ ﺍﻹﺟﺮﺍﺀ ﻫﺬﺍ ﻣﻦ ﻟﻠﻤﺴﺘﻔﻴﺪ ﻳﺸﺘﺮﻁ 
ﺍﻹﻳﺮﺍﺩﺍﺕ ﻗﺴﻢ ﻟﺪﻯ "ﻋﺒﻮﺭ" ﺗﺮﺍﻧﺰﻳﺖ ﺗﺄﻣﻴﻦ ﺣﺴﺎﺏ
.ﻇﺒﻲ ﺃﺑﻮ ﻟﺠﻤﺎﺭﻙ ﺍﻟﻌﺎﻣﺔ ﺍﻹﺩﺍﺭﺓ ﻓﻲ
 Submitting an electronic shipment
transfer request (transferring
shipments) from one customs
department to another by the
concerned person, its authorized
representative, or by the shipping
agent, including the basic information
of the shipment according to the
manifest or bill of lading.
ﺗﺤﻮﻳﻞ) ﺍﻹﻟﻜﺘﺮﻭﻧﻴﺔ ﺍﻟﺸﺤﻨﺎﺕ ﻧﻘﻞ ﻃﻠﺐ ﺗﻘﺪﻳﻢ 
ﻗﺒﻞ ﻣﻦ ﺃﺧﺮﻯ ﺇﻟﻰ ﺟﻤﺮﻛﻴﺔ ﺩﺍﺋﺮﺓ ﻣﻦ (ﺷﺤﻨﺎﺕ
ﻭﻛﻴﻞ ﺑﻮﺍﺳﻄﺔ ﺃﻭ ﻳﻔﻮﺿﻪ، ﻣﻦ ﺃﻭ ﺍﻟﻌﻼﻗﺔ، ﺻﺎﺣﺐ
ﺣﺴﺐ ﻟﻠﺸﺤﻨﺔ ﺍﻷﺳﺎﺳﻴﺔ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﻣﺘﻀﻤﻨًﺎ ﺍﻟﺸﺤﻦ
.ﺍﻟﺸﺤﻦ ﺑﻮﻟﻴﺼﺔ ﺃﻭ "ﺍﻟﻤﻨﺎﻓﻴﺴﺖ" ﺣﻤﻮﻟﺔ ﺑﻴﺎﻥ
 Submitting the manifest or bill of lading. .ﺍﻟﺸﺤﻦ ﺑﻮﻟﻴﺼﺔ ﺃﻭ "ﺍﻟﻤﻨﺎﻓﻴﺴﺖ" ﺣﻤﻮﻟﺔ ﺑﻴﺎﻥ ﺗﻘﺪﻳﻢ 
Second: Conditions to be met: :ﺗﻮﺍﻓﺮﻫﺎ ﺍﻟﻮﺍﺟﺐ ﺍﻟﺸﺮﻭﻁ :ﺛﺎﻧﻴﺎً
 The provisions of this decision shall be
applied to shipments that are
transferred to shipments pending
duties that are transferred between the
customs departments/customs centers
in the Emirate of Abu Dhabi.
ﻧﻘﻠﻬﺎ ﻳﺘﻢ ﺍﻟﺘﻲ ﺍﻟﺸﺤﻨﺎﺕ ﻋﻠﻰ ﺍﻟﻘﺮﺍﺭ ﻫﺬﺍ ﺃﺣﻜﺎﻡ ﺗﻄﺒﻖ 
ﺍﻟﺪﻭﺍﺋﺮ ﺑﻴﻦ ﻧﻘﻠﻬﺎ ﻳﺘﻢ ﺍﻟﺘﻲ ﺍﻟﺮﺳﻮﻡ ﻣﻌﻠﻘﺔ ﺍﻟﺸﺤﻨﺎﺕ ﺇﻟﻰ
.ﻇﺒﻲ ﺃﺑﻮ ﺇﻣﺎﺭﺓ ﻓﻲ ﺍﻟﺠﻤﺮﻛﻴﺔ ﺍﻟﻤﺮﺍﻛﺰ/ﺍﻟﺠﻤﺮﻛﻴﺔ

 A decision approving the electronic
shipment transfer request shall be
issued from the customs department/
center under the name (transfer of
shipments) submitted by the
concerned person, his representative
or by the shipping agent, and it shall
include the basic information of the
shipment according to the manifest and
the bill of lading.
ﺍﻟﻤﺮﻛﺰ) ﺍﻟﺠﻤﺮﻛﻴﺔ ﺍﻟﺪﺍﺋﺮﺓ ﻣﻦ ﺑﺎﻟﻤﻮﺍﻓﻘﺔ ﻗﺮﺍﺭ ﺻﺪﻭﺭ 
ﺗﺤﺖ ﺍﻹﻟﻜﺘﺮﻭﻧﻲ ﺍﻟﺸﺤﻨﺎﺕ ﻧﻘﻞ ﻃﻠﺐ ﻋﻠﻰ (ﺍﻟﺠﻤﺮﻛﻲ
ﺍﻟﻌﻼﻗﺔ ﺻﺎﺣﺐ ﻗﺒﻞ ﻣﻦ ﻳﻘﺪﻡ ،(ﺷﺤﻨﺎﺕ ﺗﺤﻮﻳﻞ) ﻣﺴﻤﻰ
ﻭﻳﺘﻀﻤﻦ ﺍﻟﺸﺤﻦ، ﻭﻛﻴﻞ ﺑﻮﺍﺳﻄﺔ ﺃﻭ ﻳﻔﻮﺿﻪ، ﻣﻦ ﺃﻭ
ﺍﻟﻤﻨﺎﻓﻴﺴﺖ ﺣﺴﺐ ﻟﻠﺸﺤﻨﺔ ﺍﻷﺳﺎﺳﻴﺔ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ
.ﺍﻟﺸﺤﻦ ﻭﺑﻮﻟﻴﺼﺔ
 An insurance shall be reserved for
each transfer request in an amount of
ten thousand dirhams (AED 10,000) to
guarantee customs duties and other
taxes incurred on the transported
goods.
ﺁﻻﻑ ﻋﺸﺮﺓ ﻣﺒﻠﻎ ﺗﺤﻮﻳﻞ ﻃﻠﺐ ﻛﻞ ﻋﻦ ﺗﺄﻣﻴﻦ ﺣﺠﺰ ﻳﺘﻢ 
ﺍﻟﺠﻤﺮﻛﻴﺔ ﺍﻟﺮﺳﻮﻡ ﻟﻀﻤﺎﻥ (ﺩﺭﻫﻢٍ 10,000) ﺩﺭﻫﻢ
.ﺍﻟﻤﻨﻘﻮﻟﺔ ﺍﻟﺒﻀﺎﻋﺔ ﻋﻠﻰ ﺍﻟﻤﺘﺮﺗﺒﺔ ﺍﻷﺧﺮﻯ ﻭﺍﻟﻀﺮﺍﺋﺐ
 It is allowed to transfer shipments from
one customs department to another
according to a transfer request under
the status of electronic customs lead,
provided that the shipments are
transported in a virtual passageway
subject to customs control via
electronic tracking according to the
process of monitoring and controlling
the shipments transported in this
passageway by the means it deems
appropriate, whether electronic or
physical.
ﺃﺧﺮﻯ ﺇﻟﻰ ﺟﻤﺮﻛﻴﺔ ﺩﺍﺋﺮﺓ ﻣﻦ ﺍﻟﺸﺤﻨﺎﺕ ﺑﻨﻘﻞ ﻳﺴﻤﺢ 
ﺍﻟﺠﻤﺮﻛﻲ ﺍﻟﺮﺻﺎﺹ ﻭﺿﻊ ﺗﺤﺖ ﻧﻘﻞ ﻃﻠﺐ ﺑﻤﻮﺟﺐ
ﺍﻓﺘﺮﺍﺿﻲ ﻣﻤﺮ ﻓﻲ ﺍﻟﺸﺤﻨﺎﺕ ﺗُﻨﻘﻞ ﺃﻥ ﻋﻠﻰ ﺍﻹﻟﻜﺘﺮﻭﻧﻲ
ﻭﻓﻖ ﺍﻹﻟﻜﺘﺮﻭﻧﻲ ﺍﻟﺘﺘﺒﻊ ﻋﺒﺮ ﺍﻟﺠﻤﺮﻛﻴﺔ ﻟﻠﺮﻗﺎﺑﺔ ﺧﺎﺿﻊ
ﻫﺬﺍ ﻓﻲ ﺍﻟﻤﻨﻘﻮﻟﺔ ﺍﻟﺸﺤﻨﺎﺕ ﻭﺿﺒﻂ ﻣﺮﺍﻗﺒﺔ، ﻋﻤﻠﻴﺔ
ﻛﺎﻧﺖ ﺳﻮﺍﺀ ﻣﻨﺎﺳﺒﺔ ﺗﺮﺍﻫﺎ ﺍﻟﺘﻲ ﺑﺎﻟﻮﺳﺎﺋﻞ ﺍﻟﻤﻤﺮ
.ﻓﻌﻠﻴﺔ ﺃﻭ ﺇﻟﻜﺘﺮﻭﻧﻴﺔ
 In the event that shipments move to a
free zone, the provisions of Articles (80,
81, 82, 84, and 88) of the Harmonized
Customs Law of the GCC states and
the administrative decision regarding
deposit and exit approved to and from
free zones and duty-free shops shall be
applied.
ﺃﺣﻜﺎﻡ ﺗﻄﺒﻖ ﺣﺮﺓ ﻣﻨﻄﻘﺔ ﺇﻟﻰ ﺍﻟﺸﺤﻨﺎﺕ ﺍﻧﺘﻘﺎﻝ ﺣﺎﻝ ﻓﻲ 
"ﻗﺎﻧﻮﻥ" ﻧﻈﺎﻡ ﻣﻦ (88 ،84 ،82 ،81 ،80) ﺍﻟﻤﻮﺍﺩ
ﺍﻟﺨﻠﻴﺠﻲ ﺍﻟﺘﻌﺎﻭﻥ ﻣﺠﻠﺲ ﻟﺪﻭﻝ ﺍﻟﻤﻮﺣﺪ ﺍﻟﺠﻤﺎﺭﻙ ﻗﺎﻧﻮﻥ
ﺍﻟﻤﻌﺘﻤﺪﺓ ﻭﺍﻹﺧﺮﺍﺝ ﺑﺎﻹﻳﺪﺍﻉ ﺍﻟﺨﺎﺹ ﺍﻹﺩﺍﺭﻱ ﻭﺍﻟﻘﺮﺍﺭ
.ﺍﻟﺤﺮﺓ ﻭﺍﻷﺳﻮﺍﻕ ﺍﻟﻤﻨﺎﻃﻖ ﻭﺇﻟﻰ ﻣﻦ
 In the event that shipments are
transferred to customs warehouses
(public or private bonded), the
provisions of Articles (74, 75 and 76) of
the GCC Harmonized Customs Law,
the administrative decision for deposit
and exit to and from public customs
ﺍﻟﺠﻤﺮﻛﻴﺔ ﺍﻟﻤﺴﺘﻮﺩﻋﺎﺕ ﺇﻟﻰ ﺍﻟﺸﺤﻨﺎﺕ ﺍﻧﺘﻘﺎﻝ ﺣﺎﻝ ﻓﻲ 
،74) ﺍﻟﻤﻮﺍﺩ ﺃﺣﻜﺎﻡ ﻓﺘﻄﺒﻖ (ﺍﻟﺨﺎﺹ ﺃﻭ ﺍﻟﻌﺎﻡ ﺍﻟﺒﻮﻧﺪﺩ)
ﺍﻟﻤﻮﺣﺪ ﺍﻟﺠﻤﺎﺭﻙ ﻗﺎﻧﻮﻥ "ﻗﺎﻧﻮﻥ" ﻧﻈﺎﻡ ﻣﻦ (76 ،75
ﺍﻹﺩﺍﺭﻱ ﻭﺍﻟﻘﺮﺍﺭ ﺍﻟﺨﻠﻴﺠﻲ ﺍﻟﺘﻌﺎﻭﻥ ﻣﺠﻠﺲ ﻟﺪﻭﻝ
ﺍﻟﻤﺴﺘﻮﺩﻋﺎﺕ ﻭﺇﻟﻰ ﻣﻦ ﻭﺍﻹﺧﺮﺍﺝ ﺑﺎﻹﻳﺪﺍﻉ ﺍﻟﺨﺎﺹ

warehouses (public bonded) and the
special administrative decision for
deposit and exit from and to private
warehouses (private bonded) shall be
applied.
ﺍﻹﺩﺍﺭﻱ ﻭﺍﻟﻘﺮﺍﺭ ،(ﺍﻟﻌﺎﻡ ﺍﻟﺒﻮﻧﺪﺩ) ﺍﻟﻌﺎﻣﺔ ﺍﻟﺠﻤﺮﻛﻴﺔ
ﺍﻟﻤﺴﺘﻮﺩﻋﺎﺕ ﻭﺇﻟﻰ ﻣﻦ ﻭﺍﻹﺧﺮﺍﺝ ﺍﻹﻳﺪﺍﻉ ﺍﻟﺨﺎﺹ
.(ﺍﻟﺨﺎﺹ ﺍﻟﺒﻮﻧﺪﺩ) ﺍﻟﺨﺎﺻﺔ ﺍﻟﺠﻤﺮﻛﻴﺔ
Third: The procedures to be followed: :ﺍﺗﺒﺎﻋﻬﺎ ﺍﻟﻮﺍﺟﺐ ﺍﻹﺟﺮﺍﺀﺍﺕ :ﺛﺎﻟﺜﺎً
 A shipment transfer request shall be
submitted by the concerned person, his
authorized representative, or by the
shipping agent, accompanied by the
documents mentioned in Clause 1 of
the first above, provided that the
container number and the lead of origin
are confirmed.
ﺍﻟﻌﻼﻗﺔ ﺻﺎﺣﺐ ﻗﺒﻞ ﻣﻦ ﺷﺤﻨﺎﺕ ﺗﺤﻮﻳﻞ ﻃﻠﺐ ﺗﻘﺪﻳﻢ ﻳﺘﻢ 
ﺑﻪ ﻣﺮﻓﻘًﺎ ﺍﻟﺸﺤﻦ؛ ﻭﻛﻴﻞ ﻗﺒﻞ ﻣﻦ ﺃﻭ ﻳﻔﻮﺿﻪ ﻣﻦ ﺃﻭ
ﻋﻠﻰ ﺃﻋﻼﻩ ﺃﻭﻝ ﻣﻦ (1) ﺍﻟﺒﻨﺪ ﻓﻲ ﺍﻟﻮﺍﺭﺩﺓ ﺍﻟﻤﺴﺘﻨﺪﺍﺕ
.ﺍﻟﻤﻨﺸﺄ ﻭﺭﺻﺎﺹ ﺍﻟﺤﺎﻭﻳﺔ، ﺭﻗﻢ ﺗﺜﺒﻴﺖ ﻳﺘﻢ ﺃﻥ
 An entry-exit certificate is issued by
customs, provided that the container
number and the lead of origin are
confirmed in the certificate.
ﺍﻟﺠﻤﺎﺭﻙ ﻗﺒﻞ ﻣﻦ (ﺩﺧﻮﻝ / ﺧﺮﻭﺝ ﺷﻬﺎﺩﺓ) ﺇﺻﺪﺍﺭ ﻳﺘﻢ 
ﻓﻲ ﺍﻟﻤﻨﺸﺄ ﻭﺭﺻﺎﺹ ﺍﻟﺤﺎﻭﻳﺔ ﺭﻗﻢ ﺗﺜﺒﻴﺖ ﻳﺘﻢ ﺃﻥ ﻋﻠﻰ
.ﺍﻟﺸﻬﺎﺩﺓ
 All shipments are checked for security
purposes by the specialized officers at
the customs department / customs
center using an x-ray examination
device. In case of doubt, the shipment
is transferred to the inspection vehicle
for actual inspection, with the necessity
for the inspection officer working on the
devices to stamp the exit certificate and
print the exit permit.
ﻗﺒﻞ ﻣﻦ ﺃﻣﻨﻴﺔ ﻟﻐﺎﻳﺎﺕ ﺍﻟﺸﺤﻨﺎﺕ ﺟﻤﻴﻊ ﻓﺤﺺ ﻳﺘﻢ 
ﺍﻟﻤﺮﻛﺰ/ﺍﻟﺠﻤﺮﻛﻴﺔ ﺍﻟﺪﺍﺋﺮﺓ ﻓﻲ ﺍﻟﻤﺨﺘﺼﻴﻦ ﺍﻟﻤﻮﻇﻔﻴﻦ
ﺣﺎﻝ ﻭﻓﻲ ﺑﺎﻷﺷﻌﺔ، ﺍﻟﻔﺤﺺ ﺟﻬﺎﺯ ﺑﻮﺍﺳﻄﺔ ﺍﻟﺠﻤﺮﻛﻲ
ﻟﻠﻤﻌﺎﻳﻨﺔ ﺍﻟﺘﻔﺘﻴﺶ ﺭﻣﺒﺔ ﺇﻟﻰ ﺍﻟﺸﺤﻨﺔ ﺗﺤﻮﻳﻞ ﻳﺘﻢ ﺍﻟﺸﻚ
ﻋﻠﻰ ﺍﻟﻌﺎﻣﻞ ﺍﻟﻔﺤﺺ ﻣﻮﻇﻒ ﻗﻴﺎﻡ ﺿﺮﻭﺭﺓ ﻣﻊ ﺍﻟﻔﻌﻠﻴﺔ،
ﺗﺼﺮﻳﺢ ﻭﻃﺒﺎﻋﺔ ﺍﻟﺨﺮﻭﺝ ﺷﻬﺎﺩﺓ ﻋﻠﻰ ﺑﺎﻟﺨﺘﻢ ﺍﻷﺟﻬﺰﺓ
.ﺍﻟﺨﺮﻭﺝ
 Upon the arrival of the goods to the free
zone or to the public warehouse
(bonded) or the private one (bonded),
the competent officer shall open the
electronic customs seal, and perform
the process of issuing an entry-exit
certificate in the electronic system at
the Customs Department / Center. The
shipment transfer request and the
completed guarantee are paid and
settled electronically through the
customs operations system "Dhabi".
ﺇﻟﻰ ﺃﻭ ﺍﻟﺤﺮﺓ ﺍﻟﻤﻨﻄﻘﺔ ﺇﻟﻰ ﺍﻟﺒﻀﺎﻋﺔ ﻭﺻﻮﻝ ﻋﻨﺪ 
ﻳﻘﻮﻡ ،(ﺑﻮﻧﺪﺩ) ﺍﻟﺨﺎﺹ ﺃﻭ (ﺑﻮﻧﺪﺩ) ﺍﻟﻌﺎﻡ ﺍﻟﻤﺴﺘﻮﺩﻉ
ﺍﻟﺠﻤﺮﻛﻲ ﺍﻟﺮﺻﺎﺹ ﺑﻔﺘﺢ ﺍﻟﻤﺨﺘﺺ ﺍﻟﻤﻮﻇﻒ
/ ﺧﺮﻭﺝ ﻟﺸﻬﺎﺩﺓ ﺍﻹﺑﺮﺍﺀ ﺑﻌﻤﻠﻴﺔ ﻭﺍﻟﻘﻴﺎﻡ ﺍﻹﻟﻜﺘﺮﻭﻧﻲ،
/ ﺍﻟﺠﻤﺮﻛﻴﺔ ﻟﺪﺍﺋﺮﺓ ﻓﻲ ﺍﻹﻟﻜﺘﺮﻭﻧﻲ ﺍﻟﻨﻈﺎﻡ ﻓﻲ ﺩﺧﻮﻝ
ﻧﻘﻞ ﻃﻠﺐ ﻗﻴﻮﺩ ﻭﺗﺴﻮﻳﺔ ﺗﺴﺪﻳﺪ ﻭﻳﺘﻢ ﺍﻟﺠﻤﺮﻛﻲ، ﺍﻟﻤﺮﻛﺰ
ﻧﻈﺎﻡ ﺧﻼﻝ ﻣﻦ ً ﺇﻟﻜﺘﺮﻭﻧﻴًﺎ ﺍﻟﻤﺴﺘﻮﻓﻰ ﻭﺍﻟﻀﻤﺎﻥ ﺍﻟﺸﺤﻨﺔ
."ﻇﺒﻲ" ﺍﻟﺠﻤﺮﻛﻴﺔ ﺍﻟﻌﻤﻠﻴﺎﺕ

 For shipments whose destination is a
free zone, a deposit request a free
zone shall be organized according to
the information disclosed in the
shipment transfer request.
ﺣﺮﺓ ﻣﻨﻄﻘﺔ ﻣﻘﺼﺪﻫﺎ ﻳﻜﻮﻥ ﺍﻟﺘﻲ ﻟﻠﺸﺤﻨﺎﺕ ﺑﺎﻟﻨﺴﺒﺔ 
ﻭﺣﺴﺐ ﺣﺮﺓ ﻣﻨﻄﻘﺔ ﺇﻳﺪﺍﻉ ﻃﻠﺐ ﺑﻬﺎ ﻳﻨﻈﻢ ﺃﻥ ﻳﺠﺐ
.ﺍﻟﺸﺤﻨﺎﺕ ﺗﺤﻮﻳﻞ ﻃﻠﺐ ﻓﻲ ﻋﻨﻬﺎ ﺍﻟﻤﺼﺮﺡ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ
 For shipments whose destination is a
public (bonded) or a private warehouse
(bonded), a deposit request shall be
organized according to the information
disclosed in the shipment transfer
request.
ﻋﺎﻡ ﻣﺴﺘﻮﺩﻉ ﻣﻘﺼﺪﻫﺎ ﻳﻜﻮﻥ ﺍﻟﺘﻲ ﻟﻠﺸﺤﻨﺎﺕ ﺑﺎﻟﻨﺴﺒﺔ 
ﻃﻠﺐ ﺑﻬﺎ ﻳﻨﻈﻢ ﺃﻥ ﻳﺠﺐ ،(ﺑﻮﻧﺪﺩ) ﺧﺎﺹ ﺃﻭ (ﺑﻮﻧﺪﺩ)
ﻃﻠﺐ ﻓﻲ ﻋﻨﻬﺎ ﺍﻟﻤﺼﺮﺡ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﺣﺴﺐ ﺑﻮﻧﺪﺩ ﺇﻳﺪﺍﻉ
.ﺍﻟﺸﺤﻨﺎﺕ ﺗﺤﻮﻳﻞ
Fourth: General Provisions: :ﺍﻟﻌﺎﻣﺔ ﺍﻷﺣﻜﺎﻡ :ﺭﺍﺑﻌﺎً
 In the event of breaching the applicable
customs conditions, procedures and
policies when transferring goods under
a duty outstanding situation or
committing any violation of the
provisions of the Harmonized Customs
Law, Abu Dhabi General
Administration of Customs is entitled to
suspend this procedure and take
appropriate punitive measures in
accordance with the legislation in force.
ﻭﺍﻟﺴﻴﺎﺳﺎﺕ ﻭﺍﻹﺟﺮﺍﺀﺍﺕ ﺑﺎﻟﺸﺮﻭﻁ ﺍﻹﺧﻼﻝ ﺣﺎﻝ ﻓﻲ 
ﺗﺤﺖ ﺍﻟﺒﻀﺎﺋﻊ ﺗﺤﻮﻳﻞ ﻋﻨﺪ ﺑﻬﺎ ﺍﻟﻤﻌﻤﻮﻝ ﺍﻟﺠﻤﺮﻛﻴﺔ
ﻷﺣﻜﺎﻡ ﻣﺨﺎﻟﻔﺔ ﺃﻱ ﺍﺭﺗﻜﺎﺏ ﺃﻭ ﻟﻠﺮﺳﻮﻡ، ﻣﻌﻠﻖ ﻭﺿﻊ
ﺍﻟﻌﺎﻣﺔ ﻟﻺﺩﺍﺭﺓ ﻓﺈﻥ ﺍﻟﻤﻮﺣﺪ، ﺍﻟﺠﻤﺎﺭﻙ "ﻗﺎﻧﻮﻥ" ﻧﻈﺎﻡ
ﺍﻹﺟﺮﺍﺀ ﺑﻬﺬﺍ ﺍﻟﻌﻤﻞ ﺇﻳﻘﺎﻑ ﻓﻲ ﺍﻟﺤﻖ ﻇﺒﻲ ﺃﺑﻮ ﻟﺠﻤﺎﺭﻙ
ﻟﻠﺘﺸﺮﻳﻌﺎﺕ ﻭﻓﻘًﺎ ﺍﻟﻤﻨﺎﺳﺒﺔ ﺍﻟﻌﻘﺎﺑﻴﺔ ﺍﻹﺟﺮﺍﺀﺍﺕ ﻭﺍﺗﺨﺎﺫ
.ﺍﻟﻨﺎﻓﺬﺓ
 Each of the concerned person, its
authorized representative or the
shipping agent, jointly with the
Department of Free Zones, Duty Free
Shops, and the investing entities of
public warehouses (public bonded) and
the owners of private warehouses
(private bonded), are obligated not to
dispose of the goods deposited in them
except after obtaining all the approvals
of the registration authorities upon the
final release.
ﻭﻛﻴﻞ ﺃﻭ ﻳﻔﻮﺿﻪ ﻣﻦ ﺃﻭ ﺍﻟﻌﻼﻗﺔ ﺻﺎﺣﺐ ﻣﻦ ﻛﻞ ﻳﻠﺘﺰﻡ 
ﻭﺍﻷﺳﻮﺍﻕ ﺍﻟﺤﺮﺓ ﺍﻟﻤﻨﺎﻃﻖ ﺇﺩﺍﺭﺓ ﻣﻊ ﺑﺎﻻﺷﺘﺮﺍﻙ ﺍﻟﺸﺤﻦ
ﺍﻟﻌﺎﻣﺔ ﻟﻠﻤﺴﺘﻮﺩﻋﺎﺕ ﺍﻟﻤﺴﺘﺜﻤﺮﺓ ﻭﺍﻟﻬﻴﺌﺎﺕ ﺍﻟﺤﺮﺓ
ﺍﻟﺨﺎﺻﺔ ﺍﻟﻤﺴﺘﻮﺩﻋﺎﺕ ﻭﺃﺻﺤﺎﺏ ،(ﺍﻟﻌﺎﻡ ﺍﻟﺒﻮﻧﺪﺩ)
ﺍﻟﻤﻮﺩﻋﺔ ﺑﺎﻟﺒﻀﺎﺋﻊ ﺍﻟﺘﺼﺮﻑ ﺑﻌﺪﻡ (ﺍﻟﺨﺎﺹ ﺍﻟﺒﻮﻧﺪﺩ)
ﺍﻟﻘﻴﺪ ﺟﻬﺎﺕ ﻣﻮﺍﻓﻘﺎﺕ ﻛﺎﻓﺔ ﻋﻠﻰ ﺍﻟﺤﺼﻮﻝ ﺑﻌﺪ ﺇﻻ ﻓﻴﻬﺎ
.ﺍﻟﻨﻬﺎﺋﻲ ﺍﻹﻓﺮﺍﺝ ﻋﻨﺪ
 The Department of Free Zones and
Duty-Free Shops are responsible for all
violations committed by its officers and
for the illegal leakage of goods from
them, and all regulations and
instructions related to security, public
ﻋﻦ ﻣﺴﺆﻭﻟﺔ ﺍﻟﺤﺮﺓ ﻭﺍﻷﺳﻮﺍﻕ ﺍﻟﻤﻨﺎﻃﻖ ﺇﺩﺍﺭﺓ ﺗﻌﺘﺒﺮ 
ﺗﺴﺮﺏ ﻭﻋﻦ ﻣﻮﻇﻔﻮﻫﺎ، ﻳﺮﺗﻜﺒﻬﺎ ﺍﻟﺘﻲ ﺍﻟﻤﺨﺎﻟﻔﺎﺕ ﺟﻤﻴﻊ
ﻓﻴﻬﺎ ﻧﺎﻓﺬﺓ ﻭﺗﺒﻘﻰ ﻣﺸﺮﻭﻋﺔ، ﻏﻴﺮ ﺑﺼﻮﺭﺓ ﻣﻨﻬﺎ ﺍﻟﺒﻀﺎﺋﻊ
ﻭﺍﻟﺼﺤﺔ ﺑﺎﻷﻣﻦ ﺍﻟﻤﺘﻌﻠﻘﺔ ﻭﺍﻟﺘﻌﻠﻴﻤﺎﺕ ﺍﻷﻧﻈﻤﺔ ﺟﻤﻴﻊ

health, the suppression of smuggling
and fraud remain in force in
accordance with the provisions of
Article 87 of the Harmonized Customs
Law of the GCC states.
ﺍﻟﻤﺎﺩﺓ ﻷﺣﻜﺎﻡ ً ﺳﻨﺪﺍ ﻭﺍﻟﻐﺶ ﺍﻟﺘﻬﺮﻳﺐ ﻭﺑﻘﻤﻊ ﺍﻟﻌﺎﻣﺔ
ﻟﺪﻭﻝ ﺍﻟﻤﻮﺣﺪ ﺍﻟﺠﻤﺎﺭﻙ "ﻗﺎﻧﻮﻥ" ﻧﻈﺎﻡ ﻣﻦ (87)
.ﺍﻟﺨﻠﻴﺠﻲ ﺍﻟﺘﻌﺎﻭﻥ ﻣﺠﻠﺲ
 The investing entities of the public
warehouses (public bonded) and the
owners of the private warehouses
(private bonded) are responsible for all
violations committed by their officers
and for the illegal leakage of goods
from them, and all regulations and
instructions related to security, public
health, the suppression of smuggling
and fraud shall remain in force, taking
into account the provisions of Article
(54) of the provisions of the
Harmonized Customs Law.
ﺍﻟﺒﻮﻧﺪﺩ) ﺍﻟﻌﺎﻣﺔ ﻟﻠﻤﺴﺘﻮﺩﻋﺎﺕ ﺍﻟﻤﺴﺘﺜﻤﺮﺓ ﺍﻟﻬﻴﺌﺎﺕ ﺗﻌﺘﺒﺮ 
ﺍﻟﺒﻮﻧﺪﺩ) ﺍﻟﺨﺎﺻﺔ ﺍﻟﻤﺴﺘﻮﺩﻋﺎﺕ ﻭﺃﺻﺤﺎﺏ ،(ﺍﻟﻌﺎﻡ
ﻳﺮﺗﻜﺒﻬﺎ ﺍﻟﺘﻲ ﺍﻟﻤﺨﺎﻟﻔﺎﺕ ﺟﻤﻴﻊ ﻋﻦ ﻣﺴﺆﻭﻟﻴﻦ (ﺍﻟﺨﺎﺹ
ﻏﻴﺮ ﺑﺼﻮﺭﺓ ﻣﻨﻬﺎ ﺍﻟﺒﻀﺎﺋﻊ ﺗﺴﺮﺏ ﻭﻋﻦ ﻣﻮﻇﻔﻮﻫﺎ،
ﻭﺍﻟﺘﻌﻠﻴﻤﺎﺕ ﺍﻷﻧﻈﻤﺔ ﺟﻤﻴﻊ ﻓﻴﻬﺎ ﻧﺎﻓﺬﺓ ﻭﺗﺒﻘﻰ ﻣﺸﺮﻭﻋﺔ،
ﺍﻟﺘﻬﺮﻳﺐ ﻭﺑﻘﻤﻊ ﺍﻟﻌﺎﻣﺔ ﻭﺍﻟﺼﺤﺔ ﺑﺎﻷﻣﻦ ﺍﻟﻤﺘﻌﻠﻘﺔ
ﺃﺣﻜﺎﻡ ﻣﻦ (54) ﺍﻟﻤﺎﺩﺓ ﺃﺣﻜﺎﻡ ﻣﺮﺍﻋﺎﺓ ﻣﻊ ﻭﺍﻟﻐﺶ
.ﺍﻟﻤﻮﺣﺪ ﺍﻟﺠﻤﺎﺭﻙ ﻗﺎﻧﻮﻥ
 Each of the concerned person, its
representative or the shipping agent in
conjunction with the Free Zones
Department and the investing entities
of the public warehouses (public
bonded) and the owners of private
warehouses (private bonded) bear full
responsibility for the shipments that are
transferred from the customs
department / center to the free zones or
public customs warehouses (public
bonded) or private customs
warehouses (private bonded).
ﺃﻭ ﻳﻔﻮﺿﻪ، ﻣﻦ ﺃﻭ ﺍﻟﻌﻼﻗﺔ، ﺻﺎﺣﺐ ﻣﻦ ﻛﻞ ﻳﺘﺤﻤﻞ 
ﺍﻟﺤﺮﺓ ﺍﻟﻤﻨﺎﻃﻖ ﺇﺩﺍﺭﺓ ﻣﻊ ﺑﺎﻻﺷﺘﺮﺍﻙ ﺍﻟﺸﺤﻦ ﻭﻛﻴﻞ
ﺍﻟﺒﻮﻧﺪﺩ) ﺍﻟﻌﺎﻣﺔ ﻟﻠﻤﺴﺘﻮﺩﻋﺎﺕ ﺍﻟﻤﺴﺘﺜﻤﺮﺓ ﻭﺍﻟﻬﻴﺌﺎﺕ
ﺍﻟﺒﻮﻧﺪﺩ) ﺍﻟﺨﺎﺻﺔ ﺍﻟﻤﺴﺘﻮﺩﻋﺎﺕ ﻭﺃﺻﺤﺎﺏ ،(ﺍﻟﻌﺎﻡ
ﻳﺘﻢ ﺍﻟﺘﻲ ﺍﻟﺸﺤﻨﺎﺕ ﻋﻦ ﺍﻟﻜﺎﻣﻠﺔ ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ؛(ﺍﻟﺨﺎﺹ
ﺇﻟﻰ ﺍﻟﺠﻤﺮﻛﻲ ﺍﻟﻤﺮﻛﺰ / ﺍﻟﺠﻤﺮﻛﻴﺔ ﺍﻟﺪﺍﺋﺮﺓ ﻣﻦ ﺍﻧﺘﻘﺎﻟﻬﺎ
ﺍﻟﻌﺎﻣﺔ ﺍﻟﺠﻤﺮﻛﻴﺔ ﺍﻟﻤﺴﺘﻮﺩﻋﺎﺕ ﺃﻭ ﺍﻟﺤﺮﺓ ﺍﻟﻤﻨﺎﻃﻖ
ﺍﻟﺨﺎﺻﺔ ﺍﻟﺠﻤﺮﻛﻴﺔ ﺍﻟﻤﺴﺘﻮﺩﻋﺎﺕ ﺃﻭ (ﺍﻟﻌﺎﻡ ﺍﻟﺒﻮﻧﺪﺩ)
.(ﺍﻟﺨﺎﺹ ﺍﻟﺒﻮﻧﺪﺩ)
 In the event of discovery of customs
violations or cases of smuggling in the
transfer of goods under the outstanding
situation of duties and taxes, penalties
shall be applied in accordance with the
provisions of the “Harmonized
Customs Law”, the instructions issued
according thereto, and in accordance
with other applicable legislation, if
necessary.
ﺗﻬﺮﻳﺐ ﺣﺎﻻﺕ ﺃﻭ ﺟﻤﺮﻛﻴﺔ، ﻣﺨﺎﻟﻔﺎﺕ ﺍﻛﺘﺸﺎﻑ ﺣﺎﻝ ﻓﻲ 
ﺍﻟﻤﻌﻠﻖ ﺍﻟﻮﺿﻊ ﺗﺤﺖ ﺍﻟﺒﻀﺎﺋﻊ ﺗﺤﻮﻳﻞ ﻋﻤﻠﻴﺎﺕ ﻓﻲ
ﻧﻈﺎﻡ ﻷﺣﻜﺎﻡ ﻭﻓﻘًﺎ ﺍﻟﻌﻘﻮﺑﺎﺕ ﺗﻄﺒﻖ ﻭﺍﻟﻀﺮﺍﺋﺐ، ﻟﻠﺮﺳﻮﻡ
ﺍﻟﺼﺎﺩﺭﺓ ﻭﺍﻟﺘﻌﻠﻴﻤﺎﺕ ﺍﻟﻤﻮﺣﺪ ﺍﻟﺠﻤﺎﺭﻙ "ﻗﺎﻧﻮﻥ"
ﺍﻗﺘﻀﺖ ﺇﺫﺍ ﺍﻷﺧﺮﻯ ﺍﻟﻨﺎﻓﺬﺓ ﻟﻠﺘﺸﺮﻳﻌﺎﺕ ﻭﻭﻓﻘًﺎ ﺑﻤﻮﺟﺒﻪ
.ﺍﻟﺤﺎﻟﺔ
Fifth: The provisions of this decision shall
applied in the emirate of Abu Dhabi and
on the virtual corridors therein.
ﻭﻋﻠﻰ ﺃﺑﻮﻇﺒﻲ ﺇﻣﺎﺭﺓ ﻓﻲ ﺍﻟﻘﺮﺍﺭ ﻫﺬﺍ ﺃﺣﻜﺎﻡ ﺗُﻄﺒﻖ :ﺧﺎﻣﺴﺎً
.ﻓﻴﻬﺎ ﺍﻻﻓﺘﺮﺍﺿﻴﺔ ﺍﻟﻤﻤﺮﺍﺕ

Sixth: The provisions of this Policy shall
be applied as of the date of issuance and
shall be published in the Official Gazette,
and the provisions of any decision that
contradicts its provisions shall be
cancelled.
ﻣﻦ ﺍﻋﺘﺒﺎﺭًﺍ ﺍﻟﻘﺮﺍﺭ ﻫﺬﺍ ﺃﺣﻜﺎﻡ ﺗﺴﺮﻱ :ﺳﺎﺩﺳﺎً
ﺃﺣﻜﺎﻡ ﻭﺗُﻠﻐﻰ ﺍﻟﺮﺳﻤﻴﺔ ﺍﻟﺠﺮﻳﺪﺓ ﻓﻲ ﻭﻳُﻨﺸﺮ ﺻﺪﻭﺭﻩ ﺗﺎﺭﻳﺦ
.ﺃﺣﻜﺎﻣﻪ ﻳُﺨﺎﻟﻒ ﻗﺮﺍﺭ ﺃﻱ
ﺍﻟﻤﻨﺼﻮﺭﻱ ﻻﺣﺞ ﺭﺍﺷﺪ
ﻟﻠﺠﻤﺎﺭﻙ ﺍﻟﻌﺎﻣﺔ ﺍﻹﺩﺍﺭﺓ ﻋﺎﻡ ﻣﺪﻳﺮ