The export file: documents for a Dubai-to-Iraq gold shipment
Commercial invoice, packing list, certificate of origin, customs declaration, insurance and the airline's valuable-cargo paperwork. What goes in the file and who checks it.
A gold shipment leaving Dubai for Baghdad or Erbil passes at least four sets of eyes: the forwarder, Dubai Customs, the airline's valuable-cargo desk and Iraqi customs on arrival. Each expects the same file, and each will stop the consignment if one document contradicts another.
Commercial invoice
The anchor document. Seller and buyer with importer code, incoterm (FCA Dubai is typical for air freight), currency, the gold rate applied, and one line per product with pieces, gross and net weight, karat, making charge and value. Any VAT treatment (zero-rated export) is stated here.
Packing list
Per package: the serials or item count, gross weight and dimensions. The totals must reconcile to the invoice to the gram. A signed QR on the packing list lets the receiving side confirm it matches the invoice without a phone call.
Certificate of origin
Issued through the Dubai Chamber of Commerce against the invoice. Iraqi importers generally need it attested; check the buyer's current requirement before booking the flight.
Customs declaration
Filed on Dubai Customs' Mirsal 2 by the exporter or a licensed broker, with the HS code for gold jewellery (7113.19 for precious-metal articles other than silver), the invoice value and the exit port. The customs exit certificate is also your proof of export for VAT.
Insurance and valuable-cargo handling
Gold moves as valuable cargo under the airline's security procedures: sealed packages, declared value on the airway bill, and often a specialist secure logistics provider between the vault and the aircraft. Insurance is either the exporter's open cover or per-shipment; the certificate goes in the file.
On the Iraqi side
The importer's registration and importer code must match the consignee on the invoice exactly. Assay on arrival is common, so the karat declared is the karat that must be found. A verification page the officer can open from the invoice QR, showing the seller's KYC documents and the consignee, has proved a reliable way to shorten that conversation.
General information for gold traders in the UAE, not legal or tax advice. Rules change; confirm the current position with the Ministry of Economy, the Federal Tax Authority or your compliance adviser before acting.