VAT is due on all imports of taxable goods into the UAE. The method of payment depends on your registration status.
For Registered Businesses
If your Tax Registration Number (TRN) is linked to your Customs Code:
- You can clear goods without paying VAT at the border.
- The import will automatically appear in Box 9 of your VAT Return.
- You declare the VAT as Output Tax (Box 9) and Input Tax (Box 10), resulting in a cash-flow neutral transaction (Reverse Charge).
For Non-Registered Importers
If you are not registered for VAT, you must pay VAT on imports before the goods can be cleared by Customs.
- Submit Customs Declaration.
- Wait for approval.
- Log in to EmaraTax and file a VAT 301 Import Declaration.
- Pay the VAT amount directly to the FTA.
Linking TRN to Customs
To benefit from the deferred payment mechanism, ensure you update your Customs Registration with your TRN through the customs authority portal (e.g., Dubai Trade).