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What are some goods exempted from VAT on import?
- Goods imported by military and internal security forces
- Personal belongings and gifts carried by tourists when they visit the UAE (they should be non-commercial goods)
- Personal belongings or household items transported into the UAE by UAE nationals or expats (the goods should already be in use)
- Returned goods (When goods exported from the UAE are returned or when goods that were sent for repair or completion are brought back to the UAE)