Voluntary Disclosure System

18 July 2024 - On 12 June 2024, Dubai Customs in the United Arab Emirates (UAE) introduced Policy No. 58/2024, the Voluntary Disclosure System. This policy aims to enhance the customs service by encouraging importers and exporters to voluntarily disclose unintentional errors or violations committed during customs clearance and declaration procedures.

Under this system, importers and exporters can potentially benefit from either full or partial waivers of customs fines if the disclosure is made prior to any detection by Dubai Customs.

To participate, importers and exporters should electronically submit the official voluntary disclosure form along with requisite supporting documents via the self-audit submission service offered in the electronic customs systems. Furthermore, it is essential for importers and exporters to settle associated customs duties within 30 days of receiving the financial claim notification. It is crucial to remember that any violations that have not been disclosed will be separately handled by Dubai Customs.

This Voluntary Disclosure System applies to violations in the following areas:

• Import and export
• Customs declaration
• Transit
• Warehouse
• Areas supervised by customs
• Temporary import
• Re-export
• Other customs violations

Importers and exporters should promptly notify customs upon discovering an error and must submit a completed and signed voluntary disclosure request with all relevant supporting documents. However, requests from companies targeted for post-clearance audits, or those notified of an inspection, investigation, or customs audit, will not be accepted.

The Customs Audit Department will be responsible for implementing and interpreting the provisions of this policy. For complete guidance, please refer to the official notice here.