Dubai Customs has announced Customs Policy No. (58/2024) regarding the Voluntary Disclosure System (VDS). This initiative is aimed to encourage importers and exporters operating in Dubai to amend past errors in their customs declarations.
The policy is expected to improve compliance with procedural standards and streamline processes for settling customs dues.
Furthermore, the VDS provides importers and exporters the chance to receive either a partial or full waiver of customs penalties for self-reported infractions if they are discovered before the Dubai Customs.
The voluntary disclosure system applies to the following violations:
- Import and export violations
- Customs declaration violations;
- Transit violations;
- Warehouse violations;
- Violations in areas supervised by customs;
- Temporary import violations;
- Re-export violations;
- Any other customs violation.
Regulations and requirementsÂ
- Stakeholders/clients must immediately inform customs upon discovering an error or violation by submitting a voluntary disclosure request;
- Clients must submit a complete voluntary disclosure request signed by the responsible person and stamped with the company seal and must attach details of the violation, supporting documents, and records;
- Voluntary disclosure requests will not be accepted from companies targeted for post-clearance customs audits. Additionally, voluntary disclosure requests will not be accepted if the client receives a notification from customs regarding referral or initiation of inspection, investigation, or customs audit on the company;
- Clients must complete any actions resulting from the voluntary disclosure with the relevant authorities.
As per the Dubai Customs policy, importers and exporters in Dubai have 30 days to settle any outstanding customs duties. Failure to pay the customs duties within this period will render the voluntary disclosure request invalid and subject to compliance actions.
