On 23 September 2026 Dubai Customs issued Customs Notice No. 17/2026, extending the customs duty suspension period by a further 60 days — bringing the cumulative total to 180 days. The measure applies to three regimes: import for re-export, temporary admission, and all forms of transit — for statuses whose validity expires after 27 February and no later than 31 October 2026. Primary source: Dubai Customs (dubaicustoms.gov.ae/en/PoliciesAndNotices).
Notice 17/2026 builds on the earlier Customs Announcement No. 12/2026 (18 June 2026), which first extended the suspension window from the standard period to 120 days. The new Notice adds a further 60 days on top — the combined suspension period for in-window statuses now reaches 180 days. Below: what has been announced, who it applies to and how, and what it means for importers, re-exporters and free-zone companies.
What has been announced
Dubai Customs issued Notice 17/2026, effective from its issuance date of 23 September 2026. Headline parameters:
- +60 days added to the customs duty suspension period;
- 180 days in total when combined with the earlier Announcement 12/2026 (June 2026, +120 days);
- Application window — suspended statuses whose validity expires after 27 February 2026 and no later than 31 October 2026;
- Counting rule for the additional period — from the expiry date of the original suspension status, not from the Notice publication date.
Regimes covered
Notice 17/2026 applies to three categories of customs operations:
- Import for re-export — import intended for onward shipment outside the UAE;
- Temporary admission — temporary import (equipment for exhibitions, repair, tolling and processing);
- Transit — all forms of transit through Dubai.
Under these regimes importers and logistics operators either do not pay duty or post it as a guarantee, with release or refund once onward shipment or re-export is evidenced within the deadline. The extension gives businesses more time to complete the transaction without triggering duty reassessment or drawing on a guarantee.
How the new deadline is counted
A key detail — the additional 60 days are counted from the expiry date of the original suspension status, not from the publication date of the Notice. In other words, if a transaction is originally suspended and the status expires on, say, 10 October 2026, the extended deadline under the combined effect of Announcement 12/2026 and Notice 17/2026 runs from that starting point and, in the aggregate, reaches up to 180 days from the original clock.
In practical terms this means companies do not need to file a separate application — the extension applies automatically to all in-window statuses on record with Dubai Customs. It is enough to reconcile with the register and confirm the new deadlines are correctly reflected in ERP or customs software.
Stated purpose of the measure
Per Dubai Customs' own wording, the extension is aimed at reducing the financial and administrative burden on customers, supporting continuity of supply chains, and facilitating the smooth flow of trade amid current operational challenges. No individual officials are quoted in the announcement — the measure is issued as a technical customs decision.
Context: adjoining support measures
Notice 17/2026 sits within a broader package of Dubai Customs tools in force in 2026 to ease trade operations:
- the earlier Announcement 12/2026 (18 June 2026) — the first extension of the suspension period to 120 days; per Khaleej Times, approximately 6,613 companies benefited;
- installment payment options for customs duties;
- an 80% reduction in penalties — per published figures, roughly Dh 79 million in liquidity was returned to approximately 428 companies;
- extension of the standard transit period from 30 to 90 days;
- the Green Corridor route via Hatta and Oman — per published figures, more than 203,242 containers moved through the corridor between March and June 2026.
Taken together, these instruments are aimed at maintaining Dubai's position as the region's re-export hub in a challenging geoeconomic environment and against rising competition from neighbouring ports.
What it means for UAE business
For companies handling import and re-export through Dubai, the extension carries several practical implications:
- More time to complete the transaction. If goods arrive in Jebel Ali under an import-for-re-export regime and the buyer delays shipment, you now have up to 180 days before duty reassessment. This is critical for companies with long supply chains and volatile regional demand.
- Working capital efficiency. Suspending duty reduces the need for deposits or bank guarantees, freeing liquidity for operations. Particularly relevant for traders whose warehouse turnover averages 60-120 days.
- Lower penalty risk. With the extension applying automatically, companies are less exposed to missing an internal suspension deadline and incurring late-payment surcharges.
Businesses whose model rests on trading and logistics should recalculate deadlines and update internal status-tracking procedures in good time. How to structure the setup of a logistics centre in the UAE with customs regimes in mind is covered in a separate guide. And for those still choosing where to register an import-export vehicle, it is worth comparing free zone versus mainland in 2026 — the jurisdiction affects both customs positioning and access to the domestic market.
What to do now
Three practical steps for companies with in-window statuses:
- Reconcile the internal register of suspended statuses and identify those expiring within 27.02.2026 — 31.10.2026.
- Update internal control deadlines in ERP or customs software to reflect the additional 60 days (counted from the expiry date of the original status).
- When planning new import-for-re-export or transit operations, factor in the longer horizon for completing the chain without duty reassessment.
This material is informational and does not constitute tax or legal advice. The terms and interpretation of Customs Notice No. 17/2026 may be further clarified by Dubai Customs. Before taking decisions on a specific transaction, verify with the primary source (dubaicustoms.gov.ae/en/PoliciesAndNotices) and consult a customs adviser or the relevant Garant team.



