Modes and equipment
Bonded transit
Moving goods under customs control and seal from one customs point to another without paying duty until final clearance.
In four languages
In bonded transit, goods that have not yet been cleared travel under a customs document, a seal, and usually a deposit or guarantee covering the duty. The duty and VAT are paid only at the final point of clearance, or not at all if the goods leave the country. This lets cargo land at one port and be cleared somewhere else, or cross a country on its way to another. Example: while the Strait of Hormuz is closed to container ships, Dubai-bound containers are discharged at Khor Fakkan on the UAE east coast and moved by bonded truck to Jebel Ali, where they are cleared. Another example is a truck from Jebel Ali through the Hatta border to Oman: the UAE transit declaration means duty and VAT are paid once, in Oman.
Questions
Do I pay duty twice when goods transit the UAE to Oman?
No. Under a transit declaration the goods are not cleared in the UAE, and duty and VAT are paid in Oman.
What happens to the deposit in bonded transit?
The deposit or guarantee is released once customs receives proof that the goods have reached the destination office or left the country.