It is mandatory requirement by UAE customs that every import shipment into UAE much accompany with a valid “ Certificate of origin - COO “ issued the
the relevant authority of the exporting country. If you are able to obtain a valid COO, and said COO is accepted by UAE customs than there is
no customs penalty Usd300/-.. That was why we indicated “In the absence of COO there will be customs penalty of USD 300/-“ I hope this clarify.