Dubai Customs Clearance & Mirsal II: Documentation, HS Codes and Duty Exemption Rules

1. What is Mirsal II in Dubai Customs?

Mirsal II is Dubai Customs' electronic clearance platform integrated into the Dubai Trade portal. It automates commercial cargo processing across sea, air, and land ports, facilitating rapid document submission, risk screening, tariff duty payments, and customs inspection scheduling.

With over two decades of local customs brokerage experience, Triport Logistics operates direct electronic data interchange (EDI) connectivity with Dubai Customs, securing clearance approvals often within 4 to 12 hours of vessel manifest submission.

2. Standard UAE Customs Tariffs and Duty Structure

The UAE applies the GCC Unified Customs Tariff:

• Standard General Cargo: 5% Cost, Insurance, and Freight (CIF) value.
• Free Zone Inbound Cargo: 0% customs duty for goods stored, processed, or re-exported from free zones like JAFZA, DAFZA, and Dubai South.
• Duty-Exempt Categories: Pharmaceuticals, staple foodstuffs, agricultural inputs, and specific industrial raw materials with approved industrial exemption licenses from the Ministry of Industry and Advanced Technology (MoIAT).
• UAE Value Added Tax (VAT): 5% applicable on import value (CIF + Customs Duty), deferred for registered VAT tax entities via reverse charge mechanism.

3. Step-by-Step Port Clearance Workflow

1. Delivery Order (D/O) Issuance: Settle ocean or air carrier local charges and obtain electronic Delivery Order.
2. Mirsal II Declaration Submission: Upload invoice, packing list, certificate of origin, and HS codes.
3. Customs Duty & Inspection Assessment: Mirsal II automated risk engine routes consignment to Green (instant clearance), Yellow (document audit), or Red (physical inspection at container terminal).
4. Gate Pass & Container Release: Obtain Dubai Port DP World e-Token, book collection slot, and transport container to warehouse.