United Arab Emirates Tax Updates September 2021

Dubai Customs Notice no. 13/2021: E-commerce between companies

With the aim of fostering a flexible business investment environment and for the purposes of simplifying, facilitating and improving the regulation of customs procedures and movement of goods between companies via e-commerce channels, the Dubai Customs via Customs Notice No. (13/2021) has decided that :-

Companies wishing to trade via e-commerce channels must register in the Dubai Customs customer registration without the need to add the activity in Trade License
Logistics companies can clear goods on behalf of the client companies if they registered these clients in Dubai Customs customer registration system
This notice applies to commercial companies, including free zone companies and customs warehouses, and will enter into force on 14 November 2021.

Extension on exemption of customs duty on personal imports via e-commerce

The Dubai Customs via Customs Notice No. (14/2021) has extended the applicability of Customs Notice No. 9/2021 on personal imports via e-commerce which stated that “all goods imported for personal purposes through postal parcels or courier companies with value no more than AED 300 are exempted of customs duty” to 1 January 2022.

The exemptions prior to the introduction of Notice no. 09/2021 were in force on goods imported for personal purpose shall continue in effect until 31 December 2021.

Introduction of Law concerning protection of Industrial Property Rights

The UAE has issued Federal Law no. 11 of 2021 ("the Law") concerning the regulation and protection of Industrial Property Rights. The Law covers patents, industrial designs, integrated designs, undisclosed information and utility certificates. The Law was published in Official Gazette no. 703 on 31 May 2021 and is expected to come into force when the Executive Regulations are published in November 2021.

On review of the Law, the changes appear to harmonise the UAE's patent law with international patent legislations. The most notable change is the introduction of a 12 months grace period for disclosures of inventions prior to filing and accelerated examination of 'urgent applications'.

The new law revoked the Federal Law No. 17 of 2002 as stated in Article No. 78. The new law states in Article 77, the issuance of the executive regulations of this law by the Council of Ministers within a period of six (6) months from the date of publication of this law. The new law also stipulates in Article 79, the regulations and decisions issued in implementation of the provisions of Federal Law No. 17 of 2002 shall continue until the necessary decisions are issued to implement the provisions of the new law, but in a manner that does not conflict with the provisions of the new law.

Comprehensive guide on customs services during EXPO2020 Dubai released

Dubai is all ready to greet the world with the greatest show from 1st October 2021 – 31st March 2022. Events, exhibitions, conferences, and culinary experiences from all over the world shall be showcased and guarantees to be once in a lifetime experience.

On 14 August 2021, Dubai Customs launched a comprehensive guide for all the services and facilities it provides to enable traders and businesses, which selected Dubai as their preferred investment destination to increase their trade and boost their revenues.

The guide has been introduced to the participants and exhibitors of EXPO2020 Dubai. The Dubai Customs has developed an exclusive Smart EXPO2020 Customs Channel which will facilitate all customs transactions for the participants in EXPO2020 Dubai. Customs centers at Jebel Ali and Al Maktoum International Airport will help complete all EXPO’s customs transactions around the clock to ensure streamlined and quick customs processes, saving the exhibitors time and cost.

Corporate Tax