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How to File for VAT Import Declaration in the UAE: A Step-by-Step Guide

This guide is designed to help non-registered importers in the UAE understand the process of filing a VAT Import Declaration for scenarios where VAT is applicable. Here's a breakdown of the steps involved:

Understanding the Scenarios:

The process differs depending on the import situation. This guide covers the following scenarios:

• Importing taxable goods into the UAE mainland (Scenario 1).
• Importing goods and then exporting them to another country (Scenario 2, not under customs duty suspension).
• Importing goods for export to a GCC country with VAT (Scenario 3, not under customs duty suspension).

Before You Begin:

• Gather necessary information, including details about the imported goods and your email address.

Steps:

Customs Declaration:

• Prepare and submit a customs declaration via standard procedures.
• Provide details about the imported goods.
• Submit the declaration for processing. Once approved, it will move to a "Pending Tax Payment" status.

Create an e-Services Account (if not already registered):

• If you haven't already, sign up for a new e-Services account on the FTA website.
• The process involves email verification. Refer to Appendix A of the official user guide (https://tax.gov.ae/DataFolder/Files/Pdf/VATImportersUserGuideEnglishV050.pdf) for detailed signup instructions.

Login to FTA Portal and Make VAT Payment:

• Log in to your e-Services account on the FTA portal.
• Navigate to the 'VAT' tab and select 'VAT301 – Import Declaration Form for VAT Payment'.
• Enter the Customs Authority, Declaration Number, and Declaration Date.
• Follow the prompts to review declaration details and proceed to payment.
• The system will calculate VAT on the total value of the goods (including any customs duty and excise tax).
• Choose your preferred payment method (e-Dirham or non-eDirham card) and complete the payment process.
• Upon successful payment, you'll receive a confirmation email.

Important Notes:

• Once submitted to the FTA, the declaration cannot be edited in the customs system.
• Ensure your email address linked to the e-Services account is valid for receiving payment confirmations.

Additional Considerations: