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Dubai Customs Notice 03/2026: bonded trucking to Jebel Ali from Khor Fakkan and Fujairah

Since 8 March 2026 containers that carriers discharge at Khor Fakkan or Fujairah can move to Jebel Ali by bonded truck, with Jebel Ali kept as the final destination on the bill of lading. Duty and VAT are settled only when the goods are cleared at Jebel Ali, or not at all if they enter JAFZA or are re-exported.

InformationEffective: Last updated:

What changed?

Dubai Customs issued Notice 03/2026 on 8 March 2026, after mainline carriers stopped transiting the Strait of Hormuz. It created a bonded road route into Jebel Ali for containers discharged on the UAE east coast, as summarised by law firm Al Tamimi & Company.

ItemWhat we know (as of 1 November 2026)Source
Issued byDubai CustomsAl Tamimi & Company
Date8 March 2026Al Tamimi & Company
Discharge ports coveredKhor Fakkan (AEKLF) and FujairahAl Tamimi & Company
DestinationJebel Ali (AEJEA)Al Tamimi & Company
Bill of ladingJebel Ali remains the final destinationAl Tamimi & Company
Sohar (Oman)Carrier advisories also refer to bonded trucking from Sohar to Jebel Ali from April 2026, as a cross-border move with Omani and UAE formalitiesEmirates Line
Example surchargeUSD 1,250 per container, Khor Fakkan to Jebel Ali (April 2026); other carriers charge differentlyEmirates Line

Guarantee amounts, time limits and the exact electronic steps are set by customs and can change. Check the current position with Dubai Customs or your broker before relying on any detail.

What does it mean for your cargo?

The bill of lading does not need to be amended. Because Jebel Ali stays the final destination, the delivery order, your clearance plan and any JAFZA entry or re-export to Iraq, the GCC or East Africa continue unchanged.

  • Duty and VAT: nothing is paid at Khor Fakkan or Fujairah for a bonded move. UAE duty, generally 5% of the CIF value, and 5% import VAT are settled when the goods are cleared at Jebel Ali; VAT-registered importers can usually account for import VAT through their return (Federal Tax Authority).
  • Who arranges the truck: either the carrier moves the box under its own bill of lading and adds a contingency trucking surcharge, or the cargo owner's side books a bonded haulier and takes on the transit paperwork and empty return.
  • Free time: ask the carrier in writing whether demurrage counts from discharge at the east-coast port or from arrival at Jebel Ali.
  • Numbers must match: a container or seal number on the transit declaration that differs from the bill of lading can stop the transit from closing at Jebel Ali.
  • Documents: send the commercial invoice, packing list, certificate of origin and bill of lading copy to the broker before the truck reaches Jebel Ali.
  • Controlled goods: permits required for UAE import are still needed at final clearance; bonded transit does not replace them.

In your Nil Ocean case file, the bonded leg is tracked as its own stage, so you can see when the container left the east-coast port and when it reached Jebel Ali. For a step-by-step explanation, read how bonded trucking to Jebel Ali works. This advisory is not legal advice.

Official sources

  1. Al Tamimi & Company — UAE bonded trucking to Jebel Ali via Khorfakkan and Fujairah (Dubai Customs Notice 03/2026)(opens in a new tab)
  2. Dubai Customs — official website (notices and procedures)(opens in a new tab)
  3. Emirates Line — contingency operational changes advisory (2026)(opens in a new tab)
  4. UAE Federal Tax Authority — VAT(opens in a new tab)
  5. The National — UAE–Oman trade corridors vital as Hormuz remains closed (22 May 2026)(opens in a new tab)

Advisories summarise official sources and our operational experience. They are not legal advice; regulations can change at short notice.

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