Are you an Importer to UAE? Then You should know this


import of goods


If you are a VAT registered importer to UAE, then you are liable to pay tax while:

  • Importing taxable goods into the UAE (through reverse charge mechanism)
  • Importing goods into the UAE and exporting it to another country


There won’t be any tax applicable if:

  • Import of goods is made to a VAT designated zone
  • Transfer of goods takes place from one VAT designated zone to another.


If you are a non-registered importer to UAE, then tax must be paid to the FTA on import and export of taxable goods. If the import of goods is made to a VAT designated zone, tax is not applicable.


Import VAT relaxations:

Certain goods under customs duty are exempted from import VAT:

  • Goods entering under temporary admission to UAE
  • Customs warehouse placed goods
  • Transit goods
  • Goods re-exported by the same person who imported.


Imports that are VAT free:

  • Imported goods by internal security and military forces
  • Used household items and personal effects transported from abroad by UAE nationals for the first time on moving to live in UAE
  • Traveller brought gifts and personal effects
  • Exports that came back to the UAE, i.e. Returned goods.

If you have any doubt regarding import of goods, call us on 00971-4-331-2332
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