Voluntary Disclosure Of Customs Violations

Article (141 bis) of the GCC Common Customs Law introduces a voluntary disclosure mechanism under which customs fines may be waived, in whole or in part, where a customs violation is disclosed voluntarily before it is detected by the customs authorities, subject to the applicable conditions.

Dubai Customs issued Customs Policy No. (58) of 2024 setting out the requirements and procedures for implementing the Voluntary Disclosure System.

Under the policy, an applicant may voluntarily disclose errors or violations identified in its customs declarations or transactions, supported by the relevant documents and information. Subject to the applicable conditions and requirements, the disclosure may result in a full or partial waiver of the applicable customs fines.