Why documents get rejected at GCC customs

Since 1 February 2023 the UAE has required electronic attestation of commercial invoices of AED 10,000 or more; failing to do so within 14 days of the import declaration adds a fine of AED 500 per invoice. Saudi Arabia has required a shipment certificate for all imports since 1 October 2025. (As of 2026.09)

Most consignments that stop at customs stop not because a document is missing but because the documents do not agree with one another: the product description on the invoice against the one on the certificate, the HS code on the declaration against the one on the conformity certificate, the declared packing list against the cargo itself. We start with what the rules actually require.

01. Invoice attestation — the threshold, the deadline, the fine

UAE Cabinet Resolution No. 38 of 2022 sets the fees for the attestation of documents, invoices and certificates of origin provided by the Ministry of Foreign Affairs and International Cooperation (MOFAIC). It was issued on 21 April 2022 and took effect on 1 February 2023. The fees in Article 2 are AED 150 for an invoice of AED 10,000 or more and AED 150 for a certificate of origin or a manifest.

MOFAIC's official guidance states that electronic attestation has been mandatory since 1 February 2023 for UAE import consignments of AED 10,000 or more, and allows a grace period of 14 days from the date of the Bill of Entry. Where payment is not made within that period, AED 500 per invoice is charged on top of the attestation fee. Article 3 of Cabinet Resolution No. 38 likewise provides for an administrative fine of AED 500 once 14 days have passed, and sets the deadline for objection at 15 days from the date of notification.

Goods produced within the GCC are exempt from attestation. To claim the exemption, however, a certificate of origin must be uploaded.

02. eDAS 1.0 was retired on 8 June 2026

On 8 June 2026 MOFAIC announced that the old version of the document attestation system used for commercial invoices and certificates of origin (eDAS 1.0) was retired with effect from that day. Only eDAS 2.0 is now in operation.

The service is named “Attestation of commercial invoices and certificates of origin”; the fee is AED 150 per item and registration is based on the trade licence. Some material circulating in Korea still describes the old screens and procedure, so it is worth checking the counterparty's account status once.

03. HS codes: Dubai is moving to 12 digits

Dubai Customs Notice No. 10/2025 moves tariff classification from eight digits to twelve in stages. The stages are as follows.

Stage 1, Aug 2025 – Feb 2026: eight and twelve digits both permitted for GCC-destined cargo

Stage 2, Feb 2026 – Aug 2026: twelve digits mandatory for GCC trade and for imports from free zones and bonded warehouses

Stage 3, Aug 2026 – Feb 2027: extended to local and GCC imports originating outside the region

Stage 4, from Feb 2027: temporary admission and re-export to the GCC

Free zone entries and exits (non-GCC), movements between free zones, transhipment, transit and non-GCC exports are permanently excluded and stay on eight digits. The notice states that using a twelve-digit code outside the four permitted transaction types is itself a breach and may attract sanctions. In other words, it is not simply a matter of adding digits; the code must match the transaction type.

In Saudi Arabia too, the HS code is more than a classification question. According to US Department of Commerce material, the Saudi Product Certificate of Conformity (PCoC) is defined by four elements — product description, HS code, manufacturer and country of origin — and if any one of them differs, a separate certificate is required for that product.

04. Rejections come from documents that disagree

Few official documents set out grounds for rejection explicitly. Dubai Municipality's guideline on the import and re-export of consumer products (document DM-HSD-GU100-CPIE2, edition 2, 2 May 2025) names three cases in which a consignment is held or rejected.

Packing list mismatch: the declared packing list does not match the consignment

Defective original documents: the original documents are incomplete or inaccurate

Non-conforming product: the product is found not to conform

Dubai Customs policy DCP(7) provides, in the context of valuation, that a failure to produce original documents is itself reasonable grounds to doubt the accuracy of the documents, information and prices submitted. The same policy allows customs to require that invoices issued in a foreign language state the product description in Arabic, in line with the tariff classification.

Where proof of origin cannot be produced, Dubai Customs policy DCP(5) requires a deposit of AED 500 until an attested proof of origin is submitted. The GCC unified customs procedures guide permits a copy to be submitted, subject to the importer's undertaking to produce the original within a period not exceeding 90 days.

05. Saudi Arabia runs to a different timetable

The US Department of Commerce's Saudi Arabia country commercial guide advises completing the customs process on the FASAH platform at least 48 hours before the consignment arrives. On top of that, since 1 October 2025 the SABER shipment certificate has been a precondition to the import declaration for all imports.

Who attests the documents also differs. The Saudi government requires shipping documents to be attested by the chamber of commerce in the exporting country. The USDA FAS Saudi Arabia report distinguishes, among food import documents, between an original invoice attested by the chamber of commerce and a copy of the certificate of origin. Since 8 May 2025, all containerised import cargo at Saudi ports must also be palletised.

06. Corrections carry a cost and a deadline

The Dubai Customs service guide, edition 9 (2025), covers the declaration amendment service. Processing takes two working hours and the fee is AED 25; amending the goods details at invoice level attracts a fine of AED 500. In some cases amendment is not possible at all: where a collection claim is in progress, where the declaration is under review, or where the declaration deadline has expired.

Under Dubai Customs Notice No. 04/2023 (effective 24 April 2023), the deadline for submitting customs declaration documents is 30 days from the date the declaration is processed, with a late fee of AED 5 per day thereafter.

There is also a route for reporting an error before customs finds it. Dubai Customs policy No. 58/2024 has been in force since 12 June 2024, and a voluntary disclosure can secure full or partial relief from the fine. Companies that have already received notice of an inspection or audit are excluded.

In summary

Four things need to line up before shipping: the invoice value and whether it triggers attestation; agreement of the HS code across the declaration, the certificate and the invoice; agreement between the packing list and the actual cargo; and possession of the original documents. All four can be checked before departure. Found after arrival, amendment fees and fines come with storage costs attached.