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Dubai Customs Expands Guarantee-Free Free Zone Exports to All Destinations

Dubai Customs has eliminated customs cash and bank guarantee requirements for goods exported from major Dubai free zones to any destination outside the UAE. The measure applies to cargo stored in Jebel Ali Free Zone, Dubai Logistics City, and Dubai Airport Freezone, replacing previous restrictions that excluded GCC destinations from the waiver.

Issuing authority
Dubai Customs
Jurisdiction
Dubai, United Arab Emirates
Publication date
October 10, 2026
Effective date
September 30, 2026
Stage
Final rule
Official source
www.vatupdate.com
Illustration: A busy commercial container logistics terminal and cargo warehousing facility at a Middle Eastern port with stacked shipping containers
Illustration

Dubai Customs announced that goods warehoused in Jebel Ali Free Zone, Dubai Logistics City Free Zone, and Dubai Airport Freezone can be exported without requiring cash or bank guarantees for customs duties. Effective 30 September 2026, the updated customs notice officially revokes a previous restriction that had limited guarantee waivers strictly to destinations outside the GCC Customs Union, expanding the benefit to all non-UAE destinations.

Under the updated regulatory framework, cargo must be moved under an FZ Transit In declaration and subsequently exit through an FZ Transit Out declaration registered at the same customs office. The policy requires that export processes be completed within 30 days of registration.

Customs declarations must be formally closed within 45 days through the presentation of certified proof of exit. Importers and exporters may access an additional 45-day paid extension upon paying a late penalty, after which standard customs duties and penalties will be applied if declarations remain unfinalised.

Sources

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