UAE manufacturers frequently overpay customs duty on imported machinery and raw materials that are legally eligible for 0% industrial exemption. Under the Mirsal 2 digital platform, the exemption is procedural—but only when documentation is prepared before the vessel berths.
How MOIAT Exemption Works
The Ministry of Industry and Advanced Technology (MOIAT) issues industrial exemption certificates for capital equipment, production machinery, spare parts, and raw materials imported for licensed manufacturing. Once approved and registered in Mirsal 2, the importer is entitled to a full customs duty waiver—provided the exemption reference is attached to the customs declaration at lodgement time.
- Timing is critical: exemption must be linked to the declaration before gate pass release
- Documentation: industrial license, purchase invoices, packing list, and certificate of origin
- Free zone nuance: inward/outward transfers require separate filing within Mirsal 2
- Post-clearance audits: retain records for potential FCA verification
Avoiding the Rejection Trap
Most exemption claims are rejected on procedural grounds: mismatched HS codes between the certificate and the declaration, late attachment, or missing consignee alignment. Working with an in-house licensed customs broker directly connected to Mirsal 2 minimizes these rejection cycles and protects your duty refund window.