This guide presents deferral situations in customs work, their conditions and their legal effects, from deferring payment of duties and deposit in warehouses to delayed release of shipments, together with the effect of these on the statutory deadlines for objection.
The Zakat, Tax and Customs Authority offers qualifying establishments arrangements to defer payment of customs duties against guarantees, in accordance with the registration and compliance conditions published on the electronic services. This usually requires a clean customs record for the establishment and the provision of an acceptable bank guarantee or deposit, and the obligation to pay remains due on the agreed dates.
Deposit in warehouses and customs zones is one of the statutory paths for deferring the duty liability until the goods are entered for local consumption or re-exported. The deposit period and the conditions for supervision and inventory are subject to the statutory provisions and the warehouse licence.
Release may be delayed due to a shortfall in the declaration or documents, referral of a sample for technical examination, or a requirement for the approval of a competent body. These situations are addressed by identifying the reason for the hold in writing and resolving it with a clear document, rather than relying on verbal follow-up alone.
Deferral requests and administrative correspondence do not extend the statutory deadlines for a grievance or a claim, as these are counted from the date of notification of the decision. The sound practical approach is to preserve the deadline by filing the grievance while pursuing the deferral request at the same time.
These vary by case, and include: the commercial registration and customs number, the customs declaration, shipping and origin documents, the guarantee or deposit provided, correspondence with the Authority or the port, and evidence of the cause of the delay and its resolution.
FAQ
In practice the term covers more than one situation: deferring payment of customs duties for establishments that qualify under the Authority's conditions, deferring completion of procedures pending submission of a document or the approval of a competent body, and delayed release of a shipment for technical or regulatory reasons. Each situation has its own legal basis and path.
No. The deadlines for a grievance and a claim are counted from the date of notification of the decision, and the deadline is not extended merely because a deferral request or administrative correspondence exists. It is therefore advisable to file the grievance within its deadline while continuing to process the deferral request.
The establishment may be charged ground rent and storage fees, and the goods may become subject to the procedures prescribed for abandoned goods if the statutory periods for their remaining in the customs premises lapse. This is addressed by reviewing the provisions of the Customs Law and its regulations and the decisions of the competent port.
You may send a summary of the matter, a copy of the customs declaration, and the correspondence, to determine the legal basis and the appropriate path. Please avoid including sensitive data in the first message.
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