Dubai Customs has issued Customs Declarations Nos. 14/2026 and 15/2026, concerning a temporary facility for the instalment of outstanding customs duties payable and a temporary facility for the reduction of fines in outstanding customs cases payable. The measures are in line with the Dubai Government's directives to support economic activity, facilitate the flow of trade, and assist clients during the current period, as part of the economic incentives package offered by the Dubai Government and pursuant to the powers vested in Dubai Customs to manage, collect, settle, and recover customs duties and fines.
Dubai Customs stated that Customs Declaration No. 14/2026 provides a temporary facility for the instalment of customs duties due on import customs declarations. It applies to eligible invoices issued between 1 March 2026 and 30 July 2026, on condition that a credit account is used and prior approval from Dubai Customs is obtained, in accordance with the procedures and conditions specified in the declaration.
It added that applications to benefit from the instalment facility must be submitted to the Finance Department at Dubai Customs via the designated email address or in person at Dubai Customs' main headquarters at Port Rashid. The deadline for submitting applications is 30 September 2026. All approved instalment plans must be completed within no more than one year from the date of application acceptance, with payment available through Dubai Customs-approved payment methods, including direct debit, cheques, or any other payment methods approved by the department.
Dubai Customs explained that Customs Declaration No. 15/2026 provides a temporary reduction of 80% on financial fines due in eligible customs cases, in accordance with the conditions set out in the declaration. It is limited to fines issued in customs cases prior to 28 February 2026, and applies only to financial fines; it does not extend to customs duties, service fees, administrative charges, or any other amounts due.
It clarified that those wishing to benefit from the facility must submit an application to the Finance Department at Dubai Customs in accordance with the specified procedures. The provisions of the declaration do not apply to fines that have already been paid, nor do they cover cases or complaints pending before the Dubai Government's Legal Affairs Department, courts, public prosecution, or law enforcement bodies, unless the necessary approvals are obtained in accordance with the approved controls.
An application for reduction may also be submitted following the conclusion of any administrative or judicial dispute, provided that the application is submitted before the specified deadline expires. It is not permissible to combine an application for fine reduction with the completion of amicable settlement procedures pursuant to the provisions of Article 151 of the Unified Customs Law.
The declaration stipulates that the deadline for submitting applications to benefit from the fine reduction facility is 31 December 2026, with the original fine remaining due until all conditions and obligations are fulfilled. Approval of the reduction is contingent upon payment of 20% of the remaining fine value after the reduction; by exception, instalment of this amount may be approved, provided full payment is completed before 30 June 2027. The reduction does not become final until all amounts due have been paid in full, including customs and non-customs fees.
Dubai Customs affirmed that it reserves the right to cancel the instalment facility or the approved reduction and to take necessary measures in the event of a breach of payment terms, failure of payment methods, the emergence of an administrative or judicial dispute, or any other circumstances that require such action in accordance with applicable laws and procedures. This includes demanding full amounts due, reinstating collection and recovery procedures, suspending certain customs transactions and facilities, or taking legal escalation measures as appropriate to each case.
Both declarations take effect from 21 May 2026, with the relevant departments responsible for taking the necessary steps to implement them, each within its area of competence.