VAT Import Declaration

The VAT 301 Import Declaration form is used by unregistered persons to pay VAT on imports, or for specific customs suspension scenarios.

Who needs to file VAT 301?

• Unregistered Persons: Individuals or businesses not registered for VAT who import goods.
• Registered Persons (Customs Suspension): Importing goods subject to customs duty suspension (requires e-Guarantee).

Payment Methods

For unregistered importers, VAT must be paid before customs clearance.

1. Credit Card / e-Dirham: Direct payment via the portal.
2. e-Guarantee: Required for goods under suspension (Scenarios 4 & 5).

Process

1. Log in to FTA / EmaraTax portal.
2. Select VAT 301 form.
3. Enter Port details and Customs Declaration number.
4. System auto-retrieves value and calculates VAT.
5. Make payment to clear goods.