Art Customs Duty Waiver Programme

Home Cultural Resources and Policies Art Customs Duty Waiver Programme

The Art Customs Duty Waiver Programme is designed to position the emirate as one of the world’s most trusted and forward-looking destinations for the long-term placement, conservation, and exhibition of high-value artworks. The initiative is established as a framework that prioritises governance, legal clarity, and institutional oversight as the foundation for participation.

Developed as part of Abu Dhabi’s broader cultural strategy, the programme offers a unique framework for high-net-worth collectors, and family offices seeking a secure and expertly governed environment for the preservation of significant artworks valued at AED 10 million and above. The framework places due diligence, documented provenance, ownership transparency, and alignment with applicable legal and compliance standards at the core of eligibility.

Benefits

The programme offers a range of incentives designed to support eligible applicants, with additional benefits to be introduced in the future.

  1. 1. Financial Incentives

    A customs duty waiver for art valued at AED 10 million or above.

  2. 2. Reputational & Cultural Value

    Eligible artworks can potentially gain opportunities for enhanced visibility and recognition through scholarly and cultural engagement, including research, curated displays, and other forms of cultural documentation.

Eligibility

  • The programme is designed specifically for individual applicants only
  • The artwork should be valued at a minimum of AED 10 million
  • The artwork will be required to remain in Abu Dhabi for a minimum duration of three years (exceptional temporary export requests are subject to committee approvals)

Documents Required

The below are the required documents to be eligible:

Mandatory Documents:

  • Artwork Information Sheet – Detailed description, dimensions, materials, artistic context
  • Invoice or Proof of Ownership – Legal evidence of current ownership
  • Ownership History – Provenance tracing prior ownership transfers
  • Third-Party Appraisal or Valuation Report – Independent market valuation, confirming that the artwork’s market value is at least AED 10 million
  • Export License / Shipping Information – Documentation evidencing transport and customs compliance

Optional Documents:

  • HTS Code Classification – Harmonized Tariff Schedule classification for customs purposes
  • Condition Report – Current physical condition and conservation status
  • Exhibition Records – Prior display history for cultural reference
  • Bibliographic References – Publications or catalogues referencing the artwork
  • Art Loss Register Certificate – Verification the artwork is not reported stolen or missing
  • Certificate of Authenticity – Verification by recognized authorities

Mandatory documentation is required for an application to be deemed complete and eligible for review. Optional documents support comprehensive assessment but are not prerequisites.

Submitting the application

To apply for the programme, please send an email to Info-Artcustomsdutywaiver@dctabudhabi.ae with the above listed required documents along with the following information:

  • Applicant Name
  • Mobile Number
  • Email
  • Nationality
  • Current Residency
  • UAE Residency (if applicable)

Disclaimer

  • The applicant should confirm that all information and documents submitted as part of this application are true, accurate, and complete.
  • The applicant should note that the application review is subject to a 15-business-day processing period, provided that all required information and documentation are submitted in full.
  • The applicant acknowledges that applications which do not meet the eligibility criteria or fail to provide the required information may be rejected.
  • The applicant understands that the waiver benefit is limited exclusively to Customs Duty and does not, under any circumstances, include any applicable Value-Added Tax (VAT) or any other applicable taxes or fees. All such financial obligations remain fully payable to the competent authorities in accordance with the tax legislation in force in the Emirate of Abu Dhabi and the United Arab Emirates, as well as their relevant implementing regulation.

You May Also Like

Visual Arts

Abu Dhabi Art Sketchbook

Visual Arts

Arabic Calligraphy Activity Guide

Connect With Us

© 2024 Abu Dhabi Culture, All Rights Reserved.