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Valuation Department Customs Valuation High Committee
Pursuant to Article (61) of the Common Customs Law of the GCC States and for the purposes of settling the disputes of customs valuation;

A committee titled “Customs Valuation Committee” shall be established consisting of members from Dubai Customs.
The Committee shall be responsible for the settlement of disputes arising between Customs Centers and declarants over the valuation of imported goods where no immediate settlement has been reached at customs centers.
Without prejudice to the importer’s right in recoursing to the judiciary, the importer is entitled to bring a complaint before the Committee, against any decisions increasing the value of his imported goods, within (15) days from the date of the customs declaration or the date of notifying the new estimated value.
The Committee, if deems appropriate, may ask for the assistance of Customs Valuation Department being a technical expertise agency in providing scientific and practical advice that contribute to the settlement of valuation-related issues for the customs purposes.

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