Frequently Asked Questions on VAT

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?

How do I link my TRN to my importer code?

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?