The Federal Customs Authority (FCA) oversees customs legislation in the United Arab Emirates (UAE). The FCA is in charge of customs administration and enforcement in the UAE.
The Customs Law, Federal Law No. 1 of 2004, is the principal customs law in the UAE. This legislation establishes the main principles of UAE customs law, including the definition of
customs, the authority of customs officials, and the processes for customs clearance.
In addition, the FCA has adopted a number of regulations to augment the Customs Law. These laws cover a wide range of subjects, including the categorization of products, value of items, and import and export processes.
The customs law in the UAE is complex and there are many exceptions to the general rules. It is important to consult with a lawyer before importing or exporting goods to or from the UAE.