Cabinet Resolution No. (43) of 2022 Concerning the Executive Regulation of Federal Law No. (11) of 2019 Concerning the Rules and Certificates of Origin (industry and technical standardisation law)

Article (1)  
Definitions  
The definitio ns stated in the aforementioned Federal Law No (11) of 2019 shall apply to 
this Resolution; otherwise, the following words and phrases shall have the meanings 
assigned to each of them, unless the context otherwise requires:  
The Ministry of Industry and Adv anced Technology and 
the local authorities concerned with industrial affairs in 
the State.  : Competent 
Authorities  
The Federal Authority for Identity, Citizenship, Customs 
and Ports Security.  : ICP Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 9 Concerning the 
Rules and Certificates of Origin  2 
 The automated information system applicable by the 
Department to deal with requests for Certificates of Origin 
in terms of submitting and processing data, issuing 
certificates of origin and any other procedures that can be 
carried out through the electronic system of Certificates of 
Origin.  : Electronic Sy stem of 
Certificates of Origin  
Federal Law No. (11) of 2019 on the Rules and Certificates 
of Origin.  : Law

Article (2)  
Wholly Obtained Commodities  
1. The commodity shall be deemed to belong to the country of origin from which it was 
wholly obtained in the case of marine fishing products and other products obtained 
from outside the territorial waters of the State by ships of that country, and products 
manufactured on board these ships, in accordance with the following controls:  
a. If it has been registered or enlisted in that country.  
b. If the ship sails under the flag of that country.  
2. The provisions and rules stipulated in Federal Law No. (26) of 1981 Concerning the 
Maritime Commercial Law and its amendments shall apply to determining the 
nationality of the s hip contained in Paragraph (1) above.

Article (3)  
Wholly Processed, Produced or Manufactured Commodities  
The product shall be deemed from the country of origin in which it is obtained and 
contains materials that are not fully obtained therein, in accordan ce with the following 
standards and controls:  
1. The Conventions shall specify the conditions and controls for deeming that 
commodities have been adequately processed, operated or manufactured within the 
country with regard to determining the preferential ori gin. Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 9 Concerning the 
Rules and Certificates of Origin  3 
 2. Adequate processing, operation or manufacturing processes must have been carried 
out on these materials within the country with regard to determining the non -
preferential origin.  
3. Products that have been adequately processed, operated or manufactured w ith regard 
determining the preferential origin shall be specified for the purposes of applying 
customs tariffs, foreign trade statistics, and applying anti -dumping, support and 
protection duties, or for the purposes of applying quantitative restrictions or  other 
measures related to foreign trade.

Article (4)  
Standards and Controls Necessary to Deem That Commodities Have Been 
Adequately Processed, Operated or Manufactured  
The product shall be deemed to have been adequately processed, operated,  or 
manufactured in determining the non -preferential origin, in accordance with the 
following standards and controls:  
1. The country in which the product has undergone the last major operation or 
processing, in compliance with the following requirements:  
a. These operations must be economically justified.  
b. These operations must take place inside a facility that is equipped for this purpose.  
c. These operations must result in the manufacture o f a new product or represent an 
important stage of manufacturing, through a change in the customs item or 
through specific manufacturing operations.  
d. Operations shall not be among those stipulated in article (4) of the Law.  
2. The operation is not deemed as ec onomically justified if it is found, based on the 
available data, that it aims to avoid the application of the procedures related to anti -
dumping, support and prevention duties and other procedures stipulated in Paragraph 
(3) of article (3) of this Resolut ion.  
3. In the course of verifying whether the operation is economically justified, all elements 
related to the last processing that were carried out and the purpose thereof in the 
country in which the product has undergone the last operation or primary proce ssing 
shall be taken into account.  Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 9 Concerning the 
Rules and Certificates of Origin  4 
 4. In the event that the last operation or basic processing is not economically justified, 
the products shall be deemed to have undergone the last processing or basic 
processing that resulted in a new product or represented an important stage of 
manufacturing in the country in which the highest value of the materials used for 
manufacturing was obtained.

Article (5)  
Events of Proof of Country of Origin  
Proving the country of origin of commodities imported into the State shall be subject to 
the following:  
1. The preferential country of origin of commodities imported into the Stare shall be 
proved in accordance with the rules agreed upon in the framework of the 
Conventions, in order to obtain the preferential treatment specifi ed in these 
Conventions.  
2. The non -preferential country of origin of commodities imported into the State shall be 
proven through any of the following:  
a. Non -preferential certificate of origin.  
b. A commercial invoice issued by the competent authority of the count ry of export 
bearing the proof of origin.  
c. A non -removable indication of origin on the product.  
d. Any other documents required by the Department in order to verify the non -
preferential country of origin.  
3. When submitting a certificate of origin to prove the non -preferential country of origin, 
the data contained in the certificate must match the data that must be included in the 
commercial invoice.  
4. The certificate of origin to prove the non -preferential country of origin must include 
the number and type of par cels, their marks and numbers, the type of commodities, 
their gross and net weight, their origin, the name of the consignor and the name of the 
consignee.

Article (6)  Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 9 Concerning the 
Rules and Certificates of Origin  5 
 Events of Exemption from Submitting Proof of Origin  
Commodities imported into the State may be exempted from submitting a certificate or 
documents to prove the country of origin, according to the following:  
1. Commodities imported into the State shall be exempted from submitting a certificate 
or documents to prove the preferential country of ori gin as determined by the 
provisions of the Conventions.  
2.  Commodities imported into the State may be exempted from submitting a certificate 
or documents to prove the non -preferential country of origin, according to the 
following:  
a. Products sent in small parcels from one person to another, or products that are par t 
of the passenger's personal baggage on the basis that these products are not 
imported for trade.  
b. If it is clear from the nature and quantity of the products that they are not for 
commercial purposes, such as being made irregularly or only containing prod ucts 
for the personal use of the recipient, travellers,  or their families.  
c. Tagged advertising material not intended for sale.  
d. Samples and models of commodities received with no commercial capacity.  
e. Personal effects and used household items brought by citiz ens residing abroad and 
foreigners coming to reside in the State for the first time.  
f. Newspapers, magazines, books, journals and catalogues.  
g. Remnants of ships anchored in the State's ports.  
h. Personally used cars and motorcycles.  
i. Gifts and donations received for Ministries, directorates,  and government 
institutions.  
j. Commodities sold by public auction.  
k. Remnants of factories and warehouses located in free zones.  
l. Commodities under temporary admission status.  
m. Transit commodities.

Article (7)  
Issuance of Preferential Certificates of Origin for National Commodities  Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 9 Concerning the 
Rules and Certificates of Origin  6 
 1. The Ministry shall issue preferential certificates of origin for national commodities 
exported abroad, in accordance with the rules and forms specified by the Conventions.  
2. Subject to Paragraph (1 ) of this Article, the Ministry shall issue preferential certificates 
of origin for national commodities exported abroad based on an application submitted 
by the exporter or its representative through the electronic system for issuing 
certificates of origi n. 
3. The exporter or its representative shall, in order to apply for the issuance of a 
preferential certificate of origin, register in the exporter's registration service through 
the electronic system for issuing certificates of origin, by filling in the dat a related to 
the following : 
a. Data on the company.  
b. Data on the activity.  
c. Data on the capital.  
d. Data on employees.  
e. Data on inputs and quantities used in production.  
f. Data on the origin of production inputs.  
g. Date on the product.  
h. Data on production and sales.  
i. Any  other data specified by the Ministry.  
4. The exporter or its representative shall, during the registration in the exporter’s 
registration service through the electronic system of certificates of origin, attach the 
documents required for registration, including:  
a. Company's licence.  
b. Company's sitemap.  
5. The exporter or its representative shall, after being registered by the administration 
within the electronic system of certificates of origin, apply for the issuance of a 
preferential certificate of origin by filling in the required data and attaching the 
documents related to the application.  
6. The Department shall verify the data and documents attached to the application for 
the issuance of a preferential certificate of orig in, including the payment of the due fee 
by the exporter or his representative, and in the light of which:  Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 9 Concerning the 
Rules and Certificates of Origin  7 
 a. Approve the issuance of a preferential certificate of origin.  
b. Refuse to issue a preferential certificate of origin.  
c. Request the completion of any inc omplete data or documents deemed necessary 
by the Department.  
7. Unless the Conventions provide otherwise, the preferential certificate of origin must 
include an electronic link or a QR code or both in order to verify that the certificate is 
original.  
8. If the Conventions stipulate the rules of preferential certificates of origin upon import, 
the priority of application shall be given to the provisions stipulated in the 
Conventions.

Article (8)  
Issuing Non -preferential Certificates of Origin for National Comm odities 
by the Ministry  
1. The Ministry shall issue non -preferential certificates of origin for national 
commodities exported abroad, in accordance with the standards stipulated in Article 
(4) of this Resolution, and the following procedures:  
a. The Ministry shall issue non -preferential certificates of origin for national 
commodities exported abroad based on an application submitted by the exporter 
or its representative through the electronic system for issuing certificates of origin.  
b. The exporter or its representative shall, in order to apply for the issuance of a non -
preferential certificate of origin, register in the exporter's registration service 
through the electronic system for issuing certificates of origin, by filling in the data 
and attaching  the documents required for registration in accordance with the 
provisions of Paragraphs (3) and (4) of article (7) of this Resolution.  
2. The exporter or its representative shall, after being registered by the administration 
within the electronic system of c ertificates of origin, apply for the issuance of a non -
preferential certificate of origin by filling in the required data and attaching the 
documents related to the application.  Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 9 Concerning the 
Rules and Certificates of Origin  8 
 3. The Department shall verify the data and documents attached to the application  for 
the issuance of a non -preferential certificate of origin, including the payment of the 
due fee by the exporter or his representative, and in the light of which:  
a. Approve the issuance of a non -preferential certificate of origin.  
b. Refuse to issue a non -preferential certificate of origin.  
c. Request the completion of any incomplete data or documents deemed necessary 
by the Department.  
4. The non -preferential certificate of origin issued by the Ministry must include an 
electronic link or a QR code or both in order to verify that the certificate is original.  
5. During the period of verifying the data and documents related to the application for  
the issuance of a non -preferential certificate of origin, the Department may request to 
complete the incomplete data or documents that it deems necessary.

Article (9)  
Issuing Non -preferential Certificates of Origin for National Commodities 
by the Chamber  
1. The Chamber shall, in coordination with the Ministry, issue non -preferential 
certificates of origin for national commodities exported abroad, in accordance with the 
standards stipulated in article (4) of this Resolution, and the following procedures:  
a. The exporter or its representative may submit a request to issue a non -preferential 
certificate of origin for national commodities to the Chamber in accordance with 
the procedures approved thereby in this regard.  
b. The Chamber shall verify the data and documents  attached to the application to 
issue a non -preferential certificate of origin for national commodities, including 
the payment of the due fee by the exporter or its representative in accordance with 
the provisions of article (9) of this Resolution.  
c. The Cha mber shall issue a non -preferential certificate of origin for national 
commodities or refuse to issue it or  require the exporter to complete any data or 
documents it deems necessary to issue the certificate.  
2. The Chamber shall coordinate with the Department  to provide it with a copy of the 
non -preferential certificates of origin for national commodities that it has issued by Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 9 Concerning the 
Rules and Certificates of Origin  9 
 providing an electronic link that ensures that the Department has access to the non -
preferential certificates of origin for national co mmodities issued by the Chamber or 
any other method used for exchanging information and data.  
3. The non -preferential certificate of origin issued by the Chamber must include an 
electronic link or a QR code or both in order to verify that the certificate is o riginal.

Article (10)  
Coordination Between the Ministry and the Competent Authorities  
1. Subject to the provisions of Articles (7), (8) and (9) of this Resolution, certificates of 
origin for industrial national commodities shall be granted to exporters who own 
industrial establishments for whom an industrial licence has been issued by the 
Comp etent Authorities in the State. In the event that the exporter is not from the 
industrial establishment, a copy of the industrial licence of the concerned industrial 
establishment must be attached to the application for a certificate of origin.  
2. The Departm ent shall coordinate with the Competent Authorities in the procedures 
for issuing certificates of origin for industrial national commodities in accordance with 
the mechanism agreed upon between the Ministry and the Competent Authorities in 
order to verify all data related to the industrial establishment.

Article (11)  
Validity Period of the Certificate of Origin  
1. The validity of the preferential certificate of origin shall be six (6) months unless the 
Conventions specify another period of validity.  
2. The validity of the non -preferential certificate of origin for national commodities 
exported abroad is for a period of six (6) months as of the date of its issuance in the 
State; and the Department or Chamber, as the case may be, may extend it for a period 
of four (4) months at the request of the exporter or its representative in a manner that 
does not conflict with the validity period of the products, if any.

Article (12)  
Register of Certificates of Origin  Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 9 Concerning the 
Rules and Certificates of Origin  10 
 1. A register shall be established with the Department t o enter all preferential and non -
preferential certificates of origin for national commodities exported outside the 
country, called the Electronic Register of Certificates of Origin.  
2. All data entered in the Electronic System of Certificates of Origin shall be entered in 
the Electronic Register of Certificates of Origin in order to obtain preferential and non -
preferential certificates of origin for national commodities.  
3. A copy of all preferential and non -preferential certificate of origin for national 
commodi ties issued by the Department must be kept within the Electronic Register of 
Certificates of Origin, for a period not less than three (3) years.  
4. Subject to the provisions of article (9) of this Resolution, the Department shall keep 
the data of non -preferen tial certificates of origin for national commodities issued by 
the Chamber.  
5. In applying the provisions on the Electronic Record of Certificates of Origin, the rules 
stipulated in the Conventions shall be taken into consideration.

Article (13)  
Reasons and Procedures for Verification of the Validity of Origin  
1. For the purposes of implementing Paragraph (2) of article (9) of the Law, the  
Department shall, in the event of refusal to grant preferential treatment to products 
imported into the State, r eturn the certificate of origin with the documents related 
thereto to the authority competent to issue the certificate of origin in the country of 
export for the purpose of requesting the verification of the validity of the origin, 
explaining the reasons f or the verification request.  
2. Verification shall be made on the basis of serious doubts regarding the following:  
a. Validity of Documents.  
b. Validity of the origin of the products.  
c. Validity of the data and information provided to prove the country of origin . 
3. The Department shall send any documents or information obtained indicating that the 
information provided in the certificate of origin may be incorrect shall be sent to 
support the request to verify the validity of the data.  Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 9 Concerning the 
Rules and Certificates of Origin  11 
 4. The request shall be ver ified by the competent government authorities in the country 
of export, and for this purpose, they may request any evidence, data, or any other 
review they deem appropriate.  
5. The competent government authority in the country of export shall inform the 
Depar tment of the results of the verification process as soon as possible. The 
verification results shall indicate the validity of the certificate of origin or the origin of 
the products concerned.  
6. If the Conventions stipulate the reasons and procedures for ver ifying the validity of 
preferential certificates of origin upon import, the priority of application shall be given 
to the provisions stipulated in these Conventions.

Article (14)  
Reviewing the Documents of the Country of Origin  
1. The Department may carry ou t a selective subsequent review of the documents 
proving the country of origin when it has serious doubts about the validity of these 
documents, the origin of the products concerned, the data and information provided 
to prove the country of origin, or othe r relevant reasons regarding the true origin of 
the commodity.  
2. For the purposes of implementing Paragraph (1) of this Article, the Department shall 
return the certificate of origin with the documents that were submitted to the authority 
competent to issue certificates of origin in the country of export for the purpose of 
verifying the validity of the origin, explaining the justifications for the verification 
request.  
3. The Department shall send any documents or information obtained indicating that the 
informa tion provided to prove the origin may be incorrect in order to support the 
request for data verification.  
4. The request shall be verified by the competent government authorities in the country 
of export, and for this purpose, they may request any evidence, d ata, or any other 
review they deem appropriate.  
5. The competent government authority in the country of export shall inform the 
Department of the results of the verification process as soon as possible. The Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 9 Concerning the 
Rules and Certificates of Origin  12 
 verification results shall indicate the validity of the certificate of origin or the origin of 
the products concerned.  
6. If the Conventions stipulate reviewing the documents of the preferential country of 
origin of the commodity upon import, the priority of application shall be given to the 
provisions stipula ted in these Conventions.

Article (15)  
Controls and Procedures for Subsequent Review of Documents of the 
Country of Origin  
1. The customs offices shall provide the Department with copies of the preferential 
certificates of origin upon import into the State at the request of the Department, 
allowing it to view copies of the preferential certificates of origin that were submitted 
to the customs offices to obtain preferential treatment for the purposes of a 
subsequent selective review of the validity of d ocuments proving the country of origin 
or the origin of products concerned or the data and information provided to prove the 
country of origin in accordance with the requirements of Paragraph (1) of article (10) 
of the Law.  
2. The customs offices shall, of th eir own accord, and periodically or at the request of the 
Department, provide the Ministry with copies of the preferential certificates of origin 
upon import into the State for a subsequent selective review of the validity of the 
certificate of origin or t he true country of origin of the imported products.  
3. The customs offices shall provide the Department with copies of the preferential 
certificates of origin upon import into the State in accordance with the mechanism and 
the period to be determined in coord ination between the Ministry, the ICP and the 
customs offices.  
4. The Department shall inform the customs offices, through ICP, of the verification 
results and any procedures resulting from such verification.  
5. If the Conventions stipulate a subsequent selective review of the validity of the 
preferential certificate of origin for the products subject to verification, the priority of 
application shall be given to the provisions stipulated in these Conventions.  
 Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 9 Concerning the 
Rules and Certificates of Origin  13

Article (16)  
Simple and Formal Di fferences  
1. The discovery of minor differences between the data contained in the certificate of 
origin and customs clearance documents for non -preferential certificates of origin 
shall not automatically lead to deeming the certificate of origin as void, when  the 
following is proven:  
a. That these documents are specific to the products offered.  
b. That these differences do not affect or violate the legislation in force, and this shall 
be subject to the discretion of the customs office.  
2. Minor differences between the data contained in the certificate of origin and customs 
clearance documents for preferential certificates of origin shall be determined in 
accordance with the rules agreed upon in the framework of the Conventions. 
Otherwise, the provisions of Paragraph (1)  of this Article shall be applied.

Article (17)  
Repeals  
Any provision that violates or contradicts the provisions of this Resolution shall be 
repealed.

Article (18)  
Resolution Publication and Enforcement  
This Resolution shall be published in the Official Gazette and shall be enforced thirty (30) 
days after the date of its publication.  
 
 Cabinet Resolution of 202 2 Concerning the Executive Regulations of Federal Law of 201 9 Concerning the 
Rules and Certificates of Origin  14 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Mohamed Bin Rashid Al Maktoum  
Prime Minister  
 
Issued by Us:  
On: 27 Ramadan 1443 H  
Corresponding to: 28 April 2022 AD