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Customs (United Arab Emirates Rules of Origin) Regulations 2025
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Administered by
Department of Home Affairs
This item is authorised by the following title:
Customs Act 1901
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F2025L00957
22 August 2025
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Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Definitions
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Part 2—Tariff change requirement
5 Change in tariff classification requirement for non-originating materials
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Part 3—Qualifying value content requirement
6 Indirect (build-down) method
7 Direct (build-up) method
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Part 4—Determination of value
8 Value of goods that are originating materials or non-originating materials
9 Value of accessories, spare parts, tools or instructional or other information materials
10 Value of packaging materials and containers
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Part 5—Record keeping obligations
11 Exportation of goods to United Arab Emirates—record keeping by exporter who is not the producer of the goods
12 Exportation of goods to United Arab Emirates—record keeping by the producer of the goods
