The United Arab Emirates (UAE) Federal Tax Authority (FTA) has released new guidance on Value Added Tax (VAT) import declarations.

 

The VAT import declaration user guide is primarily intended to help taxable persons understand the process for declaring goods at Customs, completing VAT declaration forms, and providing the necessary information to Customs to validate the import declaration and VAT due.

 

It does, however also address circumstances where the importer is not a taxable person, but may need to make a payment of VAT in order to clear goods through Customs.

 

The guide includes sections on different scenarios businesses might face, such as importing taxable goods into the UAE mainland, importing and then exporting goods to another country, and importing goods into a VAT Designated Zone (DZ).

 

Of importance, it also addresses the practicalities of transferring goods from one DZ to another DZ subject to an e-Guarantee, which may also require the creation of an e-services account.