Discusses requirements for products entering the country/economy temporarily. including information on warranty and non-warranty items entering the country/economy for repair.
Last Published: 8/13/2019
As a general rule, imports of goods into the UAE for the purpose of re-export within six months are exempt from customs duty.  However, a deposit or submission of a bank guarantee in lieu of duty is required by Customs.  The deposit or bank guarantee is refunded/released by the local customs authority on proof of re-export.  Goods remaining in the UAE after six months are liable for customs duty. 

Temporary admission is permitted for the following goods:
a) Heavy machinery and equipment for completion of projects or for conducting the experiments and  tests relating to such  projects - for a period of six months renewable for similar periods, which shall not exceed three years at the most unless the completion of the project requires a longer period for  the practical or scientific tests from the competent  agencies
b) Foreign goods imported for completion of processing for six months renewable subject to the customs administration approval and for a period not exceeding one year
c) Items temporarily imported for playgrounds, theatres, exhibitions and like events subject to the following controls: Approval from the organizing entity including no objection to admission being consistent with the purposes and object for which they will be admitted and shall be distinguishable
d) Machinery and equipment imported into the country for repair
e) Containers and packing imported for refilling
f) Animals admitted in for grazing
g) Commercial samples for exhibition
h) Under specific purposes on a case-by-case basis

Goods may be imported duty free and stored in any of the several free zones in the UAE.  Goods that enter the UAE from these free zones must pay the duty noted previously.  There is no provision for duty free entry of parts or components intended for the manufacture of goods to be subsequently exported. 

In the event of temporarily admitted goods under one of the procedures referred, the value for the customs purposes shall be calculated in accordance with the condition of the goods in the date in which the customs declaration relating to all the procedures in question was made and that would form the basis for following-up and settling all disputes and customs procedures relating to temporary admission by UAE Customs Authorities.
 
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