Bonded trucking lets a container that was discharged at Khor Fakkan or Fujairah travel by road to Jebel Ali under customs control, without paying UAE duty at the first port. Dubai Customs Notice 03/2026, issued on 8 March 2026 after carriers stopped transiting the Strait of Hormuz, enabled this route, and the bill of lading keeps Jebel Ali as the final destination. Duty and VAT, free-zone entry or re-export are then handled at Jebel Ali.
This guide explains the process in plain language and is not legal advice. It follows the summary published by law firm and carrier advisories, as of 1 November 2026. Check the current notice with or your broker before relying on any detail.
Bonded trucking is the road movement of goods that have not yet been cleared for import, from one customs point to another, under customs control and with duties suspended. The goods travel under a transit declaration, normally in a sealed container and backed by a customs guarantee, and the movement is closed when the container arrives intact at the destination customs point. The general framework comes from the GCC Common Customs Law; practical rules such as who may carry the goods, the guarantee and the time allowed are set by the customs authority handling the movement.
What does Dubai Customs Notice 03/2026 allow?
It allows containers that carriers discharge at Khor Fakkan or Fujairah because of the Hormuz disruption to move by bonded truck to Jebel Ali, while the bill of lading keeps Jebel Ali as the final destination.
Item
What we know (as of 1 November 2026)
Source
Issued by
Dubai Customs
Al Tamimi & Company
Date
8 March 2026
Al Tamimi & Company
Discharge ports covered
Khor Fakkan (AEKLF) and Fujairah (AEFJR)
Al Tamimi & Company
Destination
Jebel Ali (AEJEA)
Al Tamimi & Company
Bill of lading
Jebel Ali remains the final destination
Al Tamimi & Company
Sohar (Oman)
Carrier advisories refer to bonded trucking from Sohar to Jebel Ali from April 2026; this is a cross-border move with Omani and UAE formalities
Carrier advisories (e.g. Emirates Line)
Example carrier surcharge
USD 1,250 per container, Khor Fakkan to Jebel Ali (April 2026)
Why does it matter that Jebel Ali stays on the bill of lading?
Because the contract of carriage, the delivery order and your clearance or re-export plan all keep pointing to Jebel Ali, you avoid amending the bill of lading and re-issuing documents mid-voyage. Bill of lading amendments cost time and money and usually need the shipper's authorisation, which is hard to get quickly from a supplier in China. It also means cargo for the Jebel Ali Free Zone (JAFZA) can enter the free zone without being cleared into the UAE mainland, and re-export plans to Iraq, the GCC or East Africa can continue unchanged.
How does a bonded move work, step by step?
A bonded move has seven practical steps, from discharge at the east-coast port to the return of the empty container.
Step
What happens
Who usually does it
1. Discharge
The vessel discharges the container at Khor Fakkan or Fujairah
Carrier and terminal
2. Transit declaration
A bonded transit declaration is filed, referencing the bill of lading, container and seal numbers
Carrier's agent, a bonded transporter or a customs broker
3. Guarantee
A customs guarantee covers the suspended duties for the journey
The declarant
4. Seal and dispatch
The container is checked, sealed and released to the truck
Terminal and haulier
5. Arrival at Jebel Ali
Customs confirms the seal and container and closes the transit
Haulier and declarant
6. Final procedure
Import clearance (duty and VAT), entry into JAFZA, or re-export
Importer's customs broker
7. Empty return
The empty container goes back to the depot named by the carrier
Haulier, on the importer's account
Guarantee amounts, time limits and the exact electronic steps are set by customs and can change, so we confirm them for each shipment rather than rely on a fixed rule.
Who arranges the truck, and who pays?
Either the carrier arranges the truck as part of its own service (carrier haulage) and charges a contingency surcharge, or the cargo owner's side books it (merchant haulage) and pays the haulier directly. With carrier haulage you cannot choose the truck or its timing, but the bill of lading covers the whole journey to Jebel Ali. With merchant haulage you gain control and sometimes speed, but the transit paperwork, the haulier's waiting time and the empty return become your responsibility. In both cases, ask for a quote that shows the trucking surcharge, any terminal handling at the discharge port, possible waiting charges at Jebel Ali and the empty return as separate lines with validity dates.
What happens to UAE duty and VAT?
Nothing is paid at Khor Fakkan or Fujairah for a bonded move; duty and VAT are settled only when the goods are cleared for the UAE market at Jebel Ali. UAE customs duty is generally 5% of the CIF value for most goods, with exemptions and different rates for some products, and 5% import VAT applies; VAT-registered importers can usually account for import VAT through their VAT return (Federal Tax Authority). Goods that enter JAFZA or are re-exported do not pay UAE duty at that stage.
How is a move from Khor Fakkan, Fujairah or Sohar different?
The two UAE east-coast ports involve a domestic road move of roughly 150–200 km, while Sohar adds an international border and a second customs administration.
Discharge port
Border crossing
Customs involved
Main delay risks
Khor Fakkan
None
UAE only
Anchorage queue, truck availability, Jebel Ali gate queues
Fujairah
None
UAE only
Anchorage queue (longest median wait in early August 2026), truck availability
Sohar
Oman–UAE border, e.g. Hatta
Oman and UAE
Border formalities on both sides, longer haul, transit documents for two administrations
The UAE–Oman green corridor eased border crossings for approved, digitally documented cargo, according to The National, but queues still vary by week.
What can go wrong, and how do you prevent it?
Most bonded moves that stall do so for avoidable reasons, so a short checklist prevents most delays:
Number mismatches. A container or seal number on the transit declaration that does not match the bill of lading can stop the transit from closing. Check them before the truck leaves.
Documents not ready at Jebel Ali. If the commercial invoice, packing list and certificate of origin are not with the broker, the container waits after arrival while free time runs.
Unclear free time. Ask the carrier in writing whether demurrage counts from discharge at the east-coast port or from arrival at Jebel Ali.
Empty return location. Carriers have changed return depots during the crisis; an unexpected depot adds trucking cost and detention days.
Controlled goods. Goods that need a permit for the UAE still need it at final clearance; bonded transit does not replace it.
Do I pay UAE customs duty at Khor Fakkan for a bonded move?
No. In a bonded move duty is suspended; duty and 5% import VAT are settled only if and when the goods are cleared for the UAE market at Jebel Ali. Goods entering JAFZA or re-exported do not pay UAE duty at that stage.
Does my bill of lading need to be amended to Khor Fakkan?
According to Al Tamimi & Company's summary of Notice 03/2026, Jebel Ali remains the final destination on the bill of lading for these bonded moves, so an amendment should not be needed. Confirm with your carrier how it has issued your bill of lading.
Can I use my own trucking company?
Only if the onward leg is merchant haulage and the haulier can carry goods under customs bond. If the carrier has made it carrier haulage under its bill of lading, the carrier chooses the truck and charges a surcharge.
Does free time start at Khor Fakkan or at Jebel Ali?
It depends on the carrier and on how the bill of lading is issued. Get the start point and the number of free days in writing before the vessel arrives.
Does Notice 03/2026 cover Sohar in Oman?
The notice, as summarised by Al Tamimi & Company, covers Khor Fakkan and Fujairah. Carrier advisories describe bonded trucking from Sohar to Jebel Ali from April 2026, which also involves Omani and UAE border formalities, so check the arrangement for your specific booking.
Sources
Official and primary sources used for this page. Rules change, so check the source for the latest version.
This guide is general information, not legal, tax or customs advice. Rules and rates change; confirm the requirements for your shipment with your coordinator or the relevant authority.
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