Exports and  Mandatory Document Requirements

There are two types of exports


Direct Export: Goods are physically exported to a place outside the UAE or are put into a customs suspension regime within 90 days of the date of the supply by taxpayers directly:

(In such cases, the export document shall have the name of taxpayers as exporter in the custom documents.)

Indirect Export: Goods are physically exported by overseas customer to a place outside the UAE or are put into a customs suspension regime within 90 days of date of supply:

(In such cases, the export document shall have name of overseas customers/their custom agents as exporter in the custom documents.)


Taxpayers are required to keep following documents against each direct or indirect exports;

a) Official Evidence of export
b) Commercial evidence of Export
c) Tax invoice issued as per the UAE VAT Regulations

Official Evidence

Official evidence means export documents issued by the local Emirate Customs Department in respect of goods leaving the State - As per the Custom Notice no. 7/2017 (Attached below). Following documents constitute the official evidence.

a) Custom Declaration
b) Authenticated custom exit certificate - With duly stamped for inspection.

Generally, the following contents of custom declaration and custom exit certificate should be verified internally before producing it to the VAT Authorities.


Custom Declaration

a) The value stated in the Custom Declaration tally with export invoice value.

b) Custom Declaration has reference to 'Authenticated custom exit certificate'.

c) It has reference to Commercial Evidence such as Bill of lading, Airwaybill etc.

d) Exporter Name is of taxpayers in case of Direct Export

e) Date of declaration is within 90 days of date of supply.

f) Destination should be same as per invoice address and commercial evidence.


Authenticated custom exit certificate

a) It specifically refers to invoice number or other identifiable reference number as present in export invoice such as vehicle chassis number etc.

b) It has the same declaration number as mentioned in Custom Declaration.

c) It has the inspection stamp duly made by Custom Authorities.


2.4. Commercial evidence" shall include any the following:

  • Airway bill - if goods are transported through Air Route
  • Bill of lading/ Certificate of shipment - if goods are shipped through Sea Route
  • Consignment note - if goods are transported by road