The Australia-United Arab Emirates Comprehensive Economic Partnership Agreement entered into force on 1 October 2025.

The ABF has published a Guide to the CEPA on the ABF UAE webpage at: https://www.abf.gov.au/importing-exporting-and-manufacturing/fta/free-trade-agreements/uae.

This guide explains how to determine whether goods that are imported to Australia are eligible for preferential rates of customs duty under CEPA in accordance with the Customs Act 1901 and the United Arab Emirates rules of origin.

Under CEPA the following are Proof or Origins:

• Certificate of Origin issued by an authorised issuing body or authority

• Origin Declaration made by an Approved Exporter

A Origin Declaration must comply with the requirements of Article 3.24 of the agreement and contain the data elements listed in Annex 3C: Minimum Information Requirements for Origin Declarations.

Under CEPA, the Parties recognise an Origin Declaration made by an Approved Exporter.

An Origin Declaration shall be made out by the Approved Exporter by typing, stamping or printing the declaration on the invoice, the delivery note or another commercial document which describes the products concerned in sufficient detail to enable them to be identified.

The declaration may also be hand-written. If the declaration is hand-written, it shall be written in permanent ink in legible printed English characters.

If an importer is in possession of an Origin Declaration made by an Approved Exporter from the UAE, they are not required to obtain or present a Certificate of Origin to claim preferential rates of customs duty under CEPA or a refund of duty paid on UAE originating goods.

The DDWL Team

News courtesy of IFBCAA & ABF