- Declaration scenarios for VAT-registered importers
- Declaration scenarios for non-registered importers under VAT
- How to submit an e-Guarantee cancellation request
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:
- Provide all the important details regarding the goods that are being imported
- Submit customs declaration to the Customs for processing
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:
- Sign up as a new user
- Verify your e-Services account
- Complete the verification using your e-Services 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:
- Click the VAT301 - Import Declaration Form to make a VAT payment.
- Enter the Customs Authority, Declaration Number and Declaration Date. Click Next.
- In the About Declaration screen that follows, you will find that all your declaration details, such as your TRN number, Import Date, and Destination, are automatically retrieved. Click Next.
- In the Declaration Details screen that opens up, details such as your HS code, Import Value, Customs Duty, and CIF value, will be automatically retrieved. Click Next.
- Click Pay VAT. You will be directed to the e-Dirham gateway, where you will be able to make payments with either an e-Dirham card or another card.
- Once the payment is processed, you will see a confirmation message on the screen and also receive an email confirming that the payment has been made. After you receive this confirmation, the customs clearance process can be completed.
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.
- You must get an e-Guarantee from your bank, equivalent to the value of the VAT amount due.
- Take note of the e-Guarantee reference number.
- Alternatively, you can make a cash deposit through e-Dirham.
- You can submit
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:
- Sign up as a new user
- Verify your e-Services account
- Complete the verification by using your e-Services account
Step 4: Complete a VAT import declaration form through the FTA portal
- To complete the VAT import declaration, go to the VAT301 - Import Declaration Form for VAT Payment and submit your e-Guarantee number.
- Enter details such as Customs Authority, Declaration Number and Declaration Date. Click Next.
- In the About Declaration page that follows, details such as your TRN Number, Import Date, and Destination will be displayed automatically. Click Next.
- The Declaration Details screen will display details such as your HS code, Import Value, Customs Duty, and CIF Value automatically. Click Next.
Select a payment type.
If you select e-Guarantee as your payment type, then fill in the e-Guarantee number and click Verify e-Guarantee. Once this is processed successfully, you will see a confirmation message with the transaction ID and the amount.
If you select e-Dirham Deposit, go to the My Payments tab in the FTA portal. Enter amount and click Pay Now in the Payment Information screen. In the e-Dirham gateway page, choose whether to pay with an e-Dirham card or a credit card. You will be automatically redirected to the FTA page once the payment has processed successfully. Please note that you will incur a transaction fee of AED 3 if you use your e-Dirham card. If you pay with a Visa or MasterCard credit card, you will pay a transaction fee of 2-3% of the transaction value.
Once you complete this process, you will receive email confirmation that your e-Guarantee has been successfully submitted. After confirmation is received, your customs clearance process can be completed.
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:
- Sign in to the FTA portal and click the VAT tab.
- Click VAT 701- e-Guarantee Cancellation Form. Fill in the necessary information such as your Import Declaration Number, Import Declaration Date and the e-Guarantee Number. Click Submit.
- Once you’ve submitted the e-Guarantee Cancellation Form, a confirmation message will be displayed and you will also receive an email regarding the same.
