Hand Carry Gold Procedures

Hand Carry Gold Procedures– Dubai Airport (Updated 2025)

Important summary: When entering Dubai with gold (including impure gold for refining), you must declare it to Dubai Customs. There is no import duty on gold, but VAT and reporting rules may apply. If the gold is not consigned to a VAT-registered consignee, it may be consigned to Emirates and Emeralds LLC-FZ by prior arrangement before shipment or by calling +971 555 295109 or +974 2619542 on arrival. Failure to declare is an offence.

1. Before you travel — key checks

Confirm whether the consignee is VAT-registered in the UAE. If not, contact Emirates and Emeralds LLC-FZ to arrange consignment before shipment or on arrival.
Prepare all documents in English (or supply certified translations). Non-English documents may trigger additional security deposits.
Advise Emirates and Emeralds LLC-FZ of your flight number and ETA where possible.

2. Documents to carry (MANDATORY)

Commercial Invoice (can be made out to the passenger or to Emirates and Emeralds LLC-FZ if pre-arranged) — must show:

○ Description of contents (bars, dore, etc.)

○ Net & gross weight

○ Declared value

○ Container description

○ Consignor and consignee details (include consignee VAT TRN if applicable)

Certificate of Origin
Assay / Purity Certificate
Export permit / title documents from country of origin (if applicable)
Insurance Certificate
UN Self-certified Declaration (see section 7 below)
Boarding pass (retain for customs & later collection)

3. Arrival & entry procedure (typical flow)

Passenger disembarks and proceeds to passport control. Declare the gold if asked.
Collect baggage and proceed to the exit. Choose “Something to Declare” — do not go to “Nothing to Declare.”
Present documents to Dubai Customs officers. Expect a physical inspection and X-ray screening.
If documents are non-English, Dubai Customs may request a AED 1,000 refundable security deposit (refunded on departure once conditions are met).
Customs will detain the gold temporarily, issue a Detained Receipt, and advise on next steps.
Emirates and Emeralds LLC-FZ will coordinate clearance, VAT handling (if pre-arranged), and collection by an approved security logistics provider (Transguard, Brinks, G4S, etc.).

4. Emirates and Emeralds LLC-FZ responsibilities (importer / consignee role)

When consigned to Emirates and Emeralds LLC-FZ, the company will:

Act as the importer & consignee at Dubai Airport.
Handle customs declaration and clearance under UAE Customs and DMCC (if applicable).
Submit required filings to the UAE FIU goAML platform where applicable and manage DPMS reporting requirements.
Pay or offset any required VAT (or use reverse-charge mechanism where eligible) and customs fees as arranged.
Engage approved high-security logistics providers to move the shipment from airport to an approved refinery or bonded vault.
Ensure delivery to a DMCC-approved refinery for weighing, assaying and sealing under SIRA supervision.
Coordinate final invoice acceptance, bank confirmations, and ownership transfer.

If you intend to consign to Emirates and Emeralds LLC-FZ, pre-arrange this before shipment or call upon arrival: +971 555 295109 or +974 2619542.

5. What Emirates and Emeralds LLC-FZ needs from you (passenger/seller)

Advance flight details and ETA.
All documents listed in Section 2.
Clear instructions whether the commercial invoice is to be made out to the passenger or to Emirates and Emeralds LLC-FZ.
Confirmation of bank/payment arrangements if ownership/payment transfer is required upon refinement.

6. New / updated regulations you must comply with (2023–2025)

goAML & DPMS Reporting

Dealers in Precious Metals & Stones (DPMS) and importers must register and report on the UAE FIU goAML platform.
Cash or equivalent transactions of AED 55,000 or more require ID verification and mandatory reporting. Suspicious Transaction Reports (STRs) must be filed.

VAT & Tax Treatment

Investment-grade gold (≥99% purity) traded B2B may qualify for zero-rated VAT under certain conditions; lower-purity gold or retail sales attract 5% VAT.
A reverse-charge VAT mechanism has been introduced for certain gold transactions — VAT-registered importers may self-account for VAT instead of paying upfront to the seller. Ensure correct VAT handling to avoid penalties.

Enhanced AML / KYC (2024 updates)

The UAE strengthened AML/KYC rules: DPMS firms must implement risk-based KYC, appoint compliance officers, retain records, and perform transaction monitoring.
Ultimate Beneficial Owner (UBO) disclosure is mandatory for both buyer and seller companies.

DMCC / Free-Zone Compliance

DMCC members and other free-zone entities must follow updated AML and reporting rules and satisfy any corporate tax conditions (where applicable) under UAE law.

Sanctions & Watchlists

All shipments and counterparties must be screened against UN, EU, US and UAE sanction lists before arrival and on receipt.

High-Risk Source Controls

Gold from conflict or high-risk regions (e.g., parts of the DRC / Great Lakes) requires additional documentation such as UN/Interpol clearances, third-party refinery attestations, and detailed due diligence.

Customs Declaration Thresholds

Travelers must declare cash, precious metals or valuables above the applicable threshold. (Customs declaration rules must be followed exactly — failure can lead to

seizure or fines.)

7. UN Self-Certified Declaration

The seller should carry a letter on company letterhead, self-certified, that reads:

“The GOLD herein invoiced has been purchased from legitimate sources not involved in funding conflict and in compliance with United Nations resolutions. The seller hereby guarantees that this GOLD is conflict-free, based on personal knowledge and/or written guarantees provided by the supplier.

We declare that the GOLD sold by us does not contain any conflict GOLD on which any embargo has been put, as per the UN Security Council Resolutions.”

8. Practical tips & common pitfalls

Do not pass through “Nothing to Declare.” Always use “Something to Declare.”
Keep all originals and certified translations available for customs inspection.
Retain boarding passes — they are often required when collecting detained gold.
If documents are incomplete or origin is unclear, expect delays and additional compliance checks.
Use secure payment mechanisms (bank transfers / escrow / LCs) and avoid cash where possible.
Always pre-arrange consignment to a VAT-registered entity (Emirates and Emeralds LLC-FZ is available as a registered consignee) to minimise VAT complications.

9. Contacts

Emirates and Emeralds LLC-FZ (consignee/importer) — Pre-arrangement & arrival support:
Phone: +971 555 295109 (UAE) | Phone: +974 2619542 (Qatar)
Please provide flight number and ETA when calling.
Approved security logistics (examples): Transguard, Brinks, G4S (arranged by Emirates and Emeralds LLC-FZ).

10. Final note

Carry complete paperwork and pre-arrange consignment where possible. Emirates and Emeralds LLC-FZ can act as the UAE-registered consignee, manage customs & goAML reporting, and oversee secure transfer to an approved refinery — ensuring legal compliance and minimizing passenger risk.

Emirates and Emeralds LLC-FZ

Hand Carry Gold Procedures