To facilitate early customs clearance before arrival of cargo – in case used by importers – they will be able to defer paying 70% of taxes and fees till after the cargo arrives. Before, importers had to pay the 100% for the early clearance. This change is as per Decree No. 367 of 2021 issued by the Minister of Finance on 31/7.

Decree No. (367) of 2021 by the Minister of Finance

The Minister of Finance,

  • Having reviewed the Law on Customs issued by Law No. 207 of 2020, and;
  • The executive regulations of the Law on Customs issued upon decree No. 10 of 2006 by the Minister of Finance;


Article 1

An importer or a representative thereof may take the procedures of prior customs clearance of goods and pay 30% of the taxes primarily estimated prior to the arrival of the goods to the lands of the ARE, provided final settlement and full payment of taxes and due fees be post the arrival of goods upon the applicable customs tariff at the time of implementing clearance.

Article 2

In the event of re-exporting or destroying the goods whereon previous procedures of customs clearance were taken in accordance to the legally established procedures, the Customs Authority shall pay back the sums already collected once re-exportation or destruction is executed without clearing such sums or any other sums related to other goods.

Article 3

The present decree shall be published in the Official Gazette and shall take effect as of the day following the date of publication.

Minister of Finance

Dr. Mohammad Ma’eet

Issued on 31/7/2021

  • Mr. eng. of customs policies and procedures
  • Customs zones
  • Mr. Waleed Mekky, Assistant Head of Authority
  • The Central Administration for Affairs of the Authority