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Frequently Asked Questions on VAT

Last updated on 17 August, 2018


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What goods are exempted from custom duties?

The following goods are exempt from both custom duties and import VAT under the GCC Common Customs Law and the VAT Decree:

  • Imports related to military and internal security forces or personnel
  • Articles of personal use and gifts accompanied by travellers
  • Used personal articles and household items carried by UAE nationals living abroad or by expats
  • Returned goods
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