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VAT in UAE: How non-registered firms can import goods
The Federal Tax Authority has clarified import procedures for non-registered businesses.
dubai - They are required to follow standard customs procedures and pay VAT using a variety of methods
Non-registered businesses wishing to import are required to follow standard customs procedures and pay VAT in one of the following methods: By completing a declaration (Form VAT301 - Import Declaration Form for VAT Payment) and paying via e-Dirham (with an e-Dirham or other credit card) via the eServices portal on the FTA website; via a clearing company approved by the FTA at the port of entry; via a freight forwarder approved by the FTA; or via the courier company that delivers the goods to the said importer, the tax authority said in a statement on Saturday.
When importing for re-export, transit or temporary admission, non-registered businesses are required to follow standard customs procedures, in addition to providing a guarantee for the tax due on the imported goods in question, which can be done by: Entering the previously obtained e-Guarantee reference number on the e-Services portal; via a clearing company approved by the FTA at the port of entry; or via a freight forwarder approved by the FTA, said the statement.
- waheedabbas@khaleejtimes.com
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