UAE - 80% Reduction on Eligible Customs Case Fines

Dubai Customs issued Customs Notice No. 15/2026, introducing a temporary initiative that grants an 80% reduction on eligible customs case fines. The initiative aims to encourage businesses to settle outstanding customs violations, strengthen compliance, and reduce historical penalty exposure before the end of 2026. 

See highlights below:

• 80% reduction on eligible customs case fines.
• Applicable to customs case fines issued before 28 February 2026.
• Effective from 21 May 2026, with applications accepted until 31 December 2026.
• The initiative applies only to customs case fines and excludes customs duties, service fees, administrative charges, paid fines and cases before the courts or authorities(unless approved), and other outstanding liabilities.
• Following approval, applicants are required to settle the remaining 20% of the fine. 
• The reduction is final only after the remaining 20% and all other outstanding amounts are paid.
  

Deloitte’s view

The initiative reflects Dubai Customs' continued commitment to facilitating trade and encouraging voluntary compliance. Businesses with outstanding customs case fines should assess their historical customs exposure and evaluate whether they can benefit from the temporary relief. Taking timely action may result in significant cost savings while enabling businesses to regularize their customs compliance status.

Key Impact for Businesses: 

• Opportunity to reduce historical customs penalty exposure.
• Enhanced customs compliance.
• Businesses should review all outstanding customs cases to identify eligible fines and prepare applications within the prescribed timeframe (31 December 2026).