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Frequently Asked Questions on VAT

Last updated on 28 January, 2019


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Imports

Are imports taxed?
Under what conditions are imports taxed under the VAT regime?
When should an importer pay VAT?
How is VAT calculated for imported goods?
If I re-import goods to the UAE that I had previously returned to their country of origin, should I pay VAT?
I am a UAE national who has been living abroad. If I decide to move back to the UAE and import used my personal and household items, will I pay VAT?
I am a non-UAE national moving to the UAE for the first time. If I import my personal and household items, will I pay VAT?
Do military and internal security forces need to pay VAT when importing taxable goods into the mainland?
Can I recover the input tax paid on imports?
My firm is located in a free zone. Is VAT applicable on goods imported into a free zone in the UAE?
Will I be penalized if I fail to pay VAT on the import of goods?
What are some goods exempted from VAT on import?
How do I provide an e-Guarantee?

Tax Registration Number (TRN)

If I import goods into the UAE, should I include my TRN in the tax invoice?

For tourists

Do travellers pay VAT on items they bring into the UAE?

For VAT-registered importers

I import taxable goods into the UAE. Do I need to pay VAT?
I import taxable goods into the UAE and then export them to another country. Do I need to pay VAT?
I transfer taxable goods from one designated zone into another. Do I need to pay VAT?
I import taxable goods into a VAT designated zone. Do I need to pay VAT?

For importers who have not registered for VAT

I am not registered for VAT. How do I pay VAT on imports?
I import taxable goods into the UAE mainland. Do I need to pay VAT?
I import taxable goods into the UAE and export them to another country without customs suspension. Do I need to pay VAT?
I import taxable goods into a VAT designated zone. Should I pay VAT?
I import taxable goods into the UAE under duty suspension. Should I pay VAT?

Suspension of import VAT

Under what conditions is import VAT suspended?
Will I incur import VAT if I import goods from outside the UAE to a UAE designated zone?
What if the conditions for import VAT suspension are subsequently broken?
What goods are exempted from custom duties?
Will I incur tax if I import goods from a designated zone to a non-designated zone in the UAE?

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