The applicant should not import or export any banned items into or from the United Arab Emirates. Certain items like medicines, pets, alcohol, tobacco, and food items are on a restricted list, requiring pre-approval to import them in to the United Arab Emirates; while the import or export of items like publications that contradict the values of Islam are downright prohibited. Some technical equipment, like satellite phones and listening or recording devices, also find their place on the restricted list.
Apart from the Customs Client Code, you will also require an Export License to export anything from the UAE, or an import license if you plan to import anything into the UAE.
If you are an exporter – that is to say, exports are your primary business activity, then the Export License is the relevant Business License you need to attach along with your application for a Customs Client Code. When you are exporting something from the UAE, you need to submit all the relevant documentation and pay the requisite fees before you can obtain an Export Declaration Certificate. Once you receive this Export Declaration Certificate, this needs to be presented to the Customs officials at the seaport / airport, along with your permit if you are exporting something on the restricted list. You also need to show a sales invoice that contains the description of the goods being exported, as well as their quantity and value.
If you are an importer – that is to say, exports are your primary business activity, then the Import License is the relevant Business License you need to attach along with your application for a Customs Client Code. However, if you are a trader and are importing goods for sale in the United Arab Emirates, your Trading License will do.
When you are importing something into the UAE, you need to submit all the necessary documentation, pay the requisite charges in including Customs duties as applicable, and obtain an Import Declaration Certificate which needs to be presented at the port of entry. Once the Customs officials at the seaport / airport authenticate the Import Declaration Certificate, you can take delivery of your consignment.
You also need to show them the Certificate of Origin. A copy of the invoice that shows you are the intended recipient should also be presented to the Customs officials. The invoice should contain the total weight of the consignment as well as the quantity and the value of the goods imported into the country. Additionally, you must have an import permit in case the goods fall under the restricted category. Documentation specifying the HS code of each different item must also be produced before Customs.