Under what conditions are imports taxed?

All the goods and services imported from abroad are taxed under the VAT regime.

• If the recipient in UAE is registered under the VAT regime, they would have to pay VAT under the reverse-charge mechanism.
• If the recipient in UAE is not registered under the VAT regime, the VAT due should be paid on the import from outside the GCC. In this case, the tax should be paid before the goods are delivered to the recipient.