Shipping From Canada
to the United Arab Emirates

Documents Only

Documents shipped to the United Arab Emirates from Canada can be done without a commercial invoice if the parcel weighs 5 kg or less.

The following may be shipped as a document:

• Advertising literature, brochures, and pamphlets
• Airline tickets
• Annual reports
• Bids and proposals
• Business cards
• Cash letters and cheques
• Charts and maps
• Computer print-outs
• Diplomas
• Drawings
• Driver's licence
• Examination papers
• Greeting cards and invitations
• Manuscripts and publications
• Mylars
• Negatives and photographs
• Negotiable bonds and drafts
• Newspapers and periodicals
• Passports
• Price lists
• Transparencies
• Traveller's cheques
• Visa applications

The following items may be shipped as documents if they abide by the conditions listed.

Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US

Shipping Gifts

There are no exemptions on gifts shipped to the United Arab Emirates. Customs examiners have the discretion to waive duties.

Generally but not always, shipments valued up to 1,000 dirhams (about $330 CAD) are considered to be of low value and will not incur duty charges. Above this value, a 5% duty will be charged.

Shipments from Individual-to-Individual

A gift shipment of any value to an individual in the UAE from an individual in Canada is subject to duty charges.

Low value shipments - up to 1,000 dirhams (about $330 CAD) - may enter duty-free at the discretion of the Customs examiner.

Shipments from Business-to-Business

There are no exemptions for gift shipments to the UAE from Canada including from business-to-business. However, at the discretion of the Customs examiner, low value shipments - up to 1,000 dirhams (about $330 CAD) - may enter duty-free.

Shipments from Business-to-Individual

A gift shipment of any value to an individual in the UAE from a business in Canada is subject to duty charges.

Low value shipments - up to 1,000 dirhams (about $330 CAD) - may be considered for duty-free entry at the discretion of the Customs examiner.

Gift Checklist

• A commercial invoice must be included with your shipment
• The words 'Gift Shipment' or 'Unsolicited Gift' are included on the commercial invoice, even if the shipment is sent at Christmas time (see sample)
• List the items in the parcel and write the value of each
• Sending more than one gift in the parcel? Wrap and tag each one individually.

Multiple Gifts in One Shipment

If you are shipping more than one gift in a package, be sure to wrap and tag them individually.

Sources:
https://www.fca.gov.ae/En/HomeRightMenu/Documents/GCC%20Unified%20Guide%20For%20customs%20procedures.PDF
https://www.ups.com/ga/CountryRegs?loc=en_US

Shipping Personal Effects

Personal effects may be shipped to the United Arab Emirates from Canada duty-free. This exemption is available to a UAE citizen living in Canada as well a Canadian taking upb residence in the UAE for the first time. (Expatriates are to prove they are moving to the UAE for work or residence for a period of at least 1 year)

Personal effects and household goods are subject to the following conditions:

• They are used, and for the use of the person and his/her family only
• The quantity of goods is in line with the size of the family, i.e. it cannot be mistaken for a commercial shipment
• They have been shipped from Canada, the country of residence
• The exemption does not apply to items of a special nature or the cost of shipment

Moving Temporarily

Students

There is no information at this time regarding students moving to the UAE temporarily.

Non-Students

Non-students moving to the UAE temporarily may ship their personal effects from Canada duty-free providing they are living or working there for a minimum of 365 days. Household goods and personal effects shipped must be used and for the use of the person and his or her family only. The amount of goods is clearly a non-commercial quantity.

Moving Permanently

There is no information at this time regarding shipments of personal effects for those moving permanently to the UAE.

Personal Effects Checklist

• A commercial invoice must be included with your shipment
• Commercial invoice must clearly indicate 'Personal Effects' (see sample)
• A detailed description of each item is provided
• For expatriates, a work or residence visa showing a commitment to stay for a minimum of 1 year

Sources:
https://www.fca.gov.ae/En/HomeRightMenu/Documents/GCC%20Unified%20Guide%20For%20customs%20procedures.PDF

Food, Chocolate, Candies

A wide-range of foodstuffs are allowed entry to the United Arab Emirates though with quantity limits as outlined below.

You May Ship

• Special-purpose foods, e.g. for children (max. 10 kg)
• Canned food (max. 25 kg)
• Honey and sugar products (max. 20 kg)
• Confectionary and bread (max. 10 kg)
• Eggs (max. 11 kg)
• Dates (max. 100 kg)
• Grains and cereals (max. 30 kg)
• Herbs and spices (max. 5 kg)
• Saffron (max. 500 g)
• Cooking oil (max. 50 L)
• Yoghurt (max. 20 kg)
• Red meat (max. 30 kg)
• Seafood and fish (max. 10 kg)
• Caviar (max. 500 g)
• Drinks and syrups (max. 20 L)
• Juice concentrates (max. 5 kg)

Do Not Ship

• Cooked duck eggs

Food, Chocolate, Candies Checklist

• Clearly indicate 'Food' on the commercial invoice in the General Description or Remarks section (see sample)
• Ensure that your food, chocolate, or candies may be imported into the country
• You are not shipping commercial quantities (for any duty & tax exemption)
• Check with your carrier that they will accept food shipments

Sources:
https://u.ae/en/information-and-services/finance-and-investment/clearing-the-customs-and-paying-customs-duty#restricted-items-in-the-uae

Samples

Commercial samples are sent abroad to promote products and elicit sales.

Commercial samples may be shipped to the United Arab Emirates from Canada exempt from duty and taxes. Samples may remain in the UAE for a maximum period of 6 months. This may be renewed but is not to exceed 365 days in total.

Samples destined for exhibitions must follow the guidelines below:

• The amount of samples must be appropriate for the size of the exhibition
• The samples conform to the type and quality expected for the exhibition
• Samples of different products are clearly identifiable

Commercial Sample Checklist

• A Commercial Invoice must be included with your shipment
• Clearly indicate 'Commercial Samples' on the commercial invoice in the General Description & Detailed Description of Goods (see sample)
• The item shipped has tearing, perforation, slashing, defacing, or has permanent marking clearing indicating the item as commercial sample

Sources:
https://www.fca.gov.ae/En/HomeRightMenu/Documents/GCC%20Unified%20Guide%20For%20customs%20procedures.PDF

Advertising Material

Advertising material in the form of brochures, pamphlets, and other literature may be shipped to the United Arabl Emirates as a document shipment if it weighs 5 kg or less. Other material intended for exhibitions, meetings, demonstrations, and trade shows may be shipped using an ATA Carnet. (See Temporary Imports for details)

Advertising Material Checklist

• Commercial invoice must clearly indicate 'Promotional Material - Not for Resale' (see sample)
• A detailed description of each item is provided
• A commercial invoice must be included with your shipment

Sources:
https://www.fca.gov.ae/En/HomeRightMenu/Documents/GCC%20Unified%20Guide%20For%20customs%20procedures.PDF
https://www.dubaicustoms.gov.ae/en/Publications/Publications/Dubai_Customs_Services_Guide_EN.pdf

Repairs

Equipment shipped to Canada from the United Arab Emirates for repairs will incur customs duty on the cost of the repair. Items must be returned to the UAE within 1 year of their exportation.

Goods Under Warranty

Items and equipment that are under warranty and were repaired in the UAE will not incur GST when returned to Canada.

Goods No Longer Under Warranty

An item that is no longer under warranty that is sent to the UAE for repair will incur GST when it re-enters Canada. GST will be applied to any parts used for the repair and on the value of repair work done.

Sending Product for Repair to the UAE

There is no information at this time regarding shipping equipment for repair to the UAE from Canada.

Returning Repaired Product to the UAE

Equipment shipped to Canada for repair from the UAE will incur customs duty on the value of the repair.

The following two conditions apply to the return of the equipment:

• The item is to stay no longer than 1 year outside of the U.A.E
• The returned equipment must be identifiable against the exported item

Repair Checklist

• Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General Description or Remarks, and include the estimated time of return(see sample)
• Include repair contract with shipment
• Serial or product number and the cost of repairs should be indicated under the Detailed Description of Goods section
• Include the original shipping documents or tracking number from when the item was first exported to the United Arab Emirates or exported to Canada (depending on which case applies)
• A commercial invoice must be included with your shipment

Sources:
https://www.dubaicustoms.gov.ae/en/Publications/Publications/Dubai_Customs_Services_Guide_EN.pdf
https://ticaret.gov.tr/data/5b8d287413b876125c08aef8/3d8b27e0999375e36f3ed3a9c07a2607.pdf

Temporary Imports

Goods shipped as temporary imports to the United Arab Emirates may enter the country duty-free.

Goods allowed entry for temporary admission include:

• Items required for a manufacturing process
• Equipment for theatrical productions
• Materials and items for exhibitions and fairs
• Commercials samples destined for display at meetings and demonstrations

Goods admitted as a temporary import may stay in the UAE for a period of 6 months. This may be renewed but for no longer than a total of 1 year.

Qualifying for Duty & Tax Free Temporary Import

In order to import your goods duty and tax free into the UAE, you can pick from 1 of the 2 Temporary Import Methods listed below.

Each option has its pros and cons. Regardless, each of the following methods requires you to complete a commercial invoice. More details are shown in the table.

In addition to choosing option 1 or 2, the following conditions must also be met in order to qualify for a duty and VAT free exemption:

• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than 3 years in UAE

NOTE:

• If the above conditions are not followed, duties and taxes will be charged as though the goods have been imported permanently
• A shipment must be re-exported in its entirety, i.e. split or partial shipments are not allowed to return to Canada
• Your Customs broker can clear goods of a temporary nature (FedEx, UPS, DHL, etc. typically CANNOT clear goods of temporary nature)

Temporary Imports Checklist

• Commercial Invoice clearly stating 'Temporary Import'. This must be written in the General Description section and the Detailed Description of Goods. (see sample)
• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than the period listed above
• Include your ATA Carnet with your shipment (if applicable)
• Include the expected return date or the date that it was originally received within the country (whichever applies)
• Any above listed items not listed in this checklist

Sources:
https://www.fca.gov.ae/En/HomeRightMenu/Documents/GCC%20Unified%20Guide%20For%20customs%20procedures.PDF
https://www.atacarnet.com/advisory/UAE-special-rules-regulations-carnets
https://ticaret.gov.tr/data/5b8d287413b876125c08aef8/3d8b27e0999375e36f3ed3a9c07a2607.pdf

Permanent/Sold Goods

Goods that enter the United Arab Emirates permanently, such as sold items, will incur duty and taxes.

Occasional Shipper

Even if you only sell and ship goods to the UAE from Canada occasionally, they will incur duty and taxes.

Regular shipper

If you regularly ship sold goods to the UAE, we recommend you contact a licenced Emirati customs broker.

Sources:
https://www.economy.gov.ae/Publications/UAE%20Imports%20and%20Exports%20Guide.pdf