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August 18, 2022
2022-1252

Dubai Customs launches Self-Audit Findings service

  • The Self-Audit Findings service allows importers and exporters to voluntarily disclose errors and omissions prior to the receipt of a notice or initiation of their customs audit.
  • This service is available to all Dubai Customs-registered clients.
  • Submission of the self-audit form is made through the Dubai Trade Portal.

Executive summary

On 11 August 2022, the Dubai Customs (DC) announced via LinkedIn the launch of its Self-Audit Findings service to enable importers and exporters to voluntarily disclose errors and omissions committed after processing customs declarations through the DC and prior to notice or initiation of a customs audit.

The Self-Audit Findings service will assist importers and exporters to mitigate potential penalties through voluntary disclosure of errors and omissions. This service is available to all DC-registered clients or individuals and can be accessed through the Dubai Trade Portal.

Detailed discussion

In February 2022, the DC announced through its website the launch of the Self-Audit Project from which the Self-Audit Findings service is now being introduced. Prior to the launch of the Self-Audit Findings service, there was no mechanism to voluntarily disclose errors and omissions committed by importers and exporters after processing customs declarations.

A registered client can access the Self-Audit Finding service through the Dubai Trade Portal. The key requirements to access the Self-Audit Finding service include:

  • Registration of clients or individuals with the DC
  • Voluntary disclosure of errors and omissions prior to notice or initiation of customs audit
  • Submission of the Self-Audit form through the Dubai Trade Portal
  • Provision of relevant documents to support information pertaining to the error or omission committed
  • Payment of duty difference within 15 days of voluntary disclosure

Implications

Importers and exporters registered with the DC should consider using the Self-Audit Findings service to disclose any errors and omissions through the Dubai Trade Portal in order to mitigate potential penalties in the case of a customs audit.

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For additional information with respect to this alert, please contact the following:

EY Consulting LLC, Dubai, Global Trade

Ernst & Young LLP (United States), Middle East Tax Desk, New York

 

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