The Ministry of Foreign Affairs and International Cooperation (MOFAIC) has put in place a new system for attestation of commercialinvoices relating to Import of Goods into United Arab Emirates (UAE) which will be effective from 01 February 2023.

Key Highlights of the new system:

  • The commercial invoices for Import of goods having a value of AED 10,000 or more will be subjected to this new electronic attestation.
  • The MOFAIC would collect AED 150 per commercial invoice for import of goods for electronic attestation services. The fees would be collected by MOFAIC through its own portal – eDAS (Link: ).
  • The Declarant may finalize the payment of attestation fees within a maximum of 14 days from the date of filing the customs declaration.
  • On failure of attestation of the commercial invoice for imported goods within the stated period of 14 days, the MOFAIC may impose administrative penalty of AED 500.
  • MOFAIC has given an exemption from subject attestation requirement to few categories of import transactions as listed below:
Therefore, the importers will need to take note of this new rule and get their import invoices attested, wherever applicable.

How can PKF help?

With more than four decades of experience, PKF UAE ensures full guidance on how businessescan duly comply with various Tax Laws in UAE. While the ultimate responsibility and accountability to comply with the laware with the business, PKF UAE canadvise at every stage of your business operations. PKFUAE works with an agenda that not only helps your business meet the requirements of UAE Tax Law but also provides inclusive solutions to run the business effectively.


You may email us or can contact any of our team members relating to your queries on this subject:

Stany Pereira
Managing Partner
Shailesh Kumar
Director- Tax Services
Mradul Gupta
Senior Manager
Chitransh Kanungo
Tax Senior
Megha Lohia
Tax Senior


This document has been prepared asa general guide.It is not substitute for professional advice.Neither PKF UAE nor its partners or employees accept any responsibility for loss or damage incurred as a result of acting or refraining from acting upon anything contained in or omitted from this document. If you wish to be included on the regular mailing list for this newsletter, forward your request and a mailing address to Ms. Greeta Creado, P O Box 13094, Dubai, UAE.

PKF United Arab Emirates (PKF UAE) is a member of PKF Global, the network of member firms of PKF International Limited, each of which is a separate and independent legal entity and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm(s).