Dubai Customs Extends Duty Suspension Period to 180 Days

Dubai Customs has extended the suspension period for certain customs duties by an additional 60 days, taking the total suspension period to 180 days for eligible transactions.

The measure is set out in Customs Notice No. 17/2026, issued on 23 September 2026, and applies to suspended customs-duty statuses whose original period expires after 27 February 2026 and up to 31 October 2026.

The extension is intended to reduce financial and administrative pressure on businesses, support supply-chain continuity and facilitate the movement of goods during the current operating environment. The extension applies to three customs regimes:

• Import for re-export

• Temporary admission

• Transit in all its forms

The additional 60-day period begins from the date on which the original suspended-duty period expires. For example, where an eligible suspended-duty period was due to expire in October 2026, the additional period is calculated from that expiry date rather than from the date of the Customs Notice.

The latest measure follows Customs Notice No. 12/2026, issued on 18 June 2026, which had already provided a 120-day extension for eligible suspended-duty cases. That earlier measure applied to customs declarations covering import for re-export, temporary admission and transit where the relevant suspension period expired after 27 February 2026 and up to 31 July 2026. Dubai Customs reported that 6,613 companies benefited from the 120-day extension. Customs Notice No. 17/2026 now adds another 60 days and extends the eligibility window through 31 October 2026.

Businesses should distinguish between a customs-duty suspension and a duty exemption or waiver.

Under suspended-duty arrangements, the customs-duty obligation remains attached to the goods while they are held under the relevant customs regime. The business must still complete the appropriate re-export, transit or temporary-admission procedures within the permitted timeframe.

If the customs arrangement is not closed correctly, the relevant duty may become payable.

Dubai Customs' general suspended-duty framework covers customs regimes including transit, temporary admission and import for re-export, typically against an appropriate customs guarantee or deposit.

The extension forms part of a broader package of measures introduced by Dubai Customs to support businesses and maintain trade flows. Earlier measures introduced in 2026 included:

• instalment arrangements for certain customs duties;

• reductions of eligible customs penalties by 80%;

• extensions to transit periods;

• alternative routing arrangements through Hatta, Khor Fakkan and Fujairah; and

• customs facilitation measures aimed at supporting liquidity and supply-chain resilience.

Dubai Customs said the earlier package provided more than AED 79 million in liquidity to 428 companies and supported trade flows worth approximately AED 33.9 billion.

NUR Advisory Note

The extended deadline may provide important operational and cash-flow flexibility for businesses importing goods into Dubai under suspended-duty arrangements.

Companies using import-for-re-export, temporary admission or transit procedures should review their open customs declarations and identify which transactions fall within the relevant eligibility period. Particular attention should be given to:

• the original expiry date of the suspended-duty status;

• whether the declaration falls within the period covered by Customs Notice No. 17/2026;

• the applicable customs guarantee or deposit;

• re-export or transit documentation;

• evidence required to close the customs declaration; and

• any outstanding customs duties, penalties or procedural requirements.

Businesses should not assume that the extension automatically closes or regularises an outstanding customs case. The underlying customs procedure still needs to be completed correctly.