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VAT Import Declaration in the UAE


VAT Import Declaration in the UAE


VAT import declarations

This guide details different import scenarios, the steps to be followed when importing goods into the UAE, and how to declare goods that are subject to VAT.

Declaration scenarios for VAT-registered importers

Scenario 1: Importing taxable goods into mainland UAE

Scenario 2: Importing goods for the purpose of exporting them to another country

VAT declaration requirements for scenarios 1 and 2: You are required to file VAT returns and pay the amount due at the time of filing.

Scenario 3: Goods valued up to AED 3000 imported by a traveler

Scenario 4: Importing returned goods back into the UAE mainland or re-importing previously exported goods back to the UAE

Scenario 5: A UAE national who lives abroad, or an expat who is coming to the UAE for the time, importing used personal goods and household items

Scenario 6: Internal security and military forces importing goods into the UAE

Scenario 7: Importing goods into a VAT designated zone

Scenario 8: Transferring goods between two VAT designated zones.

VAT declaration requirements for scenarios 3 through 8: VAT is not applicable.

Declaration scenarios for non-registered importers under VAT

Importers who import goods that are subject to VAT into the UAE without being registered for VAT are considered to be non-registered importers.

Scenario 1: Importing goods from outside of the UAE to mainland UAE

Scenario 2: Importing goods that are not covered under the suspension of customs duty into the UAE to export them to another country

Scenario 3: Importing goods that are not covered under the suspension of customs duty into the UAE to export them to another VAT-implementing GCC country

Procedure for declaration and customs clearance for scenarios 1 to 3:

Step 1: Submit customs declaration

The importer must submit a customs declaration under the standard procedure:

When a declaration is approved, the status will be changed to Pending Tax Payment.

Step 2: Wait for settlement by the Customs

When the customs official validates the details you provided, and settles and approves your declaration, you will receive an approval notification.

Once your declaration is sent to the FTA, you will be unable to edit the document in the customs system. The form can only change to Approved or Declined status.

Step 3: Create an e-Services account

If you are an importer of goods and a taxable person, but you are not registered for VAT, you will need to create an e-Services account.

To create your account:

Step 4: Make VAT payments through the FTA portal

Importers who are not registered must pay taxes before clearing their goods. Import VAT is calculated on the value of the goods, inclusive of any customs duty or excise tax that may be applicable.

To make payments in the FTA e-Services portal:

Scenario 4: Transferring goods between two VAT designated zones

Scenario 5: Importing goods into the UAE that are under customs duty suspension

Procedure for declaration and customs clearance for scenarios 4 and 5:

Step 1: Submit a customs declaration

You will need to prepare a customs declaration based on the standard procedure. Provide the necessary details on the goods being imported and submit the customs declaration to the customs authority for processing.

When your declaration is approved, the status will change to Pending Tax Payment.

Step 2: Get an e-Guarantee

An e-Guarantee is a financial guarantee issued in an electronic form by a bank.

The customs system will not allow any editing of the form once it is sent to the FTA. The declaration form can only change status to Approved or Declined.

Step 3: Create an e-Services account

If you are an unregistered, taxable person importing goods into the UAE, you will need to create an e-Services account.

To create your account:

Step 4: Complete a VAT import declaration form through the FTA portal

How to submit an e-Guarantee cancellation request

Non-registered importers who import goods in certain scenarios must submit an e-Guarantee. Once the customs authority clears the goods, and if the importer meets all the conditions for the waiver of import VAT, they can submit a request for the cancellation of the e-Guarantee.

To submit a cancellation form through the FTA portal:



       
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