VAT IMPORT DECLARATION USER GUIDE

VAT IMPORT DECLARATION USER GUIDE

VAT import declaration user guide was issued in September 2018 by the Federal Tax Authority to help the VAT importers for understanding the different scenarios as well as the steps that are to be followed for importing goods into the UAE.

SCENARIOS FOR REGISTERED VAT IMPORTERS

The following scenarios are possible in case of a registered VAT importer :

An importer who either imports taxable goods into the UAE mainland or firstly imports and then exports goods into another country is required to file his returns. He is also under an obligation to pay VAT which is due at the time of filing the VAT returns.

Further, VAT is not applicable in the following cases:

  • If a  traveler imports goods valued up to  AED 3000.
  • Importing of goods and returned goods into UAE Mainland
  • A UAE National who lives abroad or an expat who comes into the UAE for the first time and imports used personal effects and household items.
  • Importing goods by the military and internal security forces into the UAE mainland
  • Importing goods into the VAT designated zones
  • Transferring of goods from one VAT designated zone to another VAT designated zone

SCENARIOS FOR NON REGISTERED VAT IMPORTERS

Non registered importers import VAT subjected goods irregularly without being registered for VAT.

A non-registered VAT importer in case of importing :

  • Goods from outside UAE to UAE mainland
  • Into UAE for exporting the goods outside the UAE to another country and is considered under customs duty suspension  
  • Outside UAE to a GCC Country which was implemented VAT and is not considered under customs duty suspension

Is required to follow the following steps :

STEP 1: CUSTOMS DECLARATION

The importer is required to prepare and submit the customs declaration via standard procedures. He is also required to provide necessary details about all the imported goods and is also required to submit customs declaration for processing by customs.

STEP 2: AWAITING FOR SETTLEMENT BY CUSTOMS

The importer receives an approval notification once the customs official has validated, settled and approved the declaration.  

STEP 3: CREATE AN E- SERVICES ACCOUNT

A taxable person who is not registered but is importing goods into UAE is firstly required to create an e-Services account. In order to sign up he is required to fulfill the following conditions:

  • Firstly, sign up as a new user
  • Secondly, verify your e-Services account and
  • Thirdly complete the process of verification with the help of your e-Services account

STEP 4: LOGIN TO THE FTA PORTAL TO MAKE THE PAYMENT OF DUE VAT

Non registered importers are under an obligation to pay the taxes which are applied before clearing the goods. Import VAT is calculated on the value of goods which are inclusive of any customs duty and excise tax that may be due.

In order to make the payment, an unregistered VAT importer is required to follow the following steps:

  1. Click on VAT 301 which is an import declaration form for VAT payment.
  2. Secondly, fill the customs authority, declaration number, and date. He is further required to click on the Next button which appears at the right end side of the page.
  3. After filing the requirements, the screen ‘ About Declaration’ opens which automatically retrieves the declaration details. He is then required to click on the Next button which appears at the right end side of the page.
  4. After this, the screen showing ‘Declaration Details’ opens and the declaration details are automatically retrieved. He is then required to click on Next button which appears at the right end side of the page for proceeding with the payment screen.
  5. He is then supposed to choose the Pay VAT option which directs the person to the e- Dirham gateway. Once redirected, the importer has an option to either make payment through an e- Dirham or a non-e-Dirham card.  
  6. An importer receives a confirmation message and an email confirmation on successful completion of payment.

Further, a non-registered VAT importer in case of importing goods into the UAE under duty suspension or transferring goods from one VAT designated zone to another VAT designated zone is required to follow the following steps for VAT payment:

STEP 1: CUSTOMS DECLARATION

The importer is required to prepare and submit the customs declaration via standard procedures. He is also required to provide necessary details about all the imported goods and is also required to submit customs declaration for processing by customs.

STEP 2: OBTAIN AN E GUARANTEE

The importer does not have an option to edit the form, once it has been sent to the FTA. The importer is thus required to obtain an e- Guarantee which is equal to the value of VAT that is due from the bank and is also required to obtain the reference number of the e- Guarantee.

STEP 3: CREATE AN E- SERVICES ACCOUNT

A taxable person who is not registered but is importing goods into UAE is firstly required to create an e-Services account. In order to sign up he is required to fulfill the following conditions:

  • Firstly, sign up as a new user
  • Secondly, verify your e-Services account and
  • Thirdly complete the process of verification with the help of your e-Services account

STEP 4: LOGIN TO THE FTA PORTAL TO MAKE THE PAYMENT OF DUE VAT

In order to make the payment, an unregistered VAT importer is required to follow the following steps:

  1. Click on VAT 301 which is an import declaration form for VAT payment.
  2. Secondly, fill the customs authority, declaration number, and date. He is further required to click on the Next button which appears at the right end side of the page.
  3. After filing the requirements, the screen ‘ About Declaration’ opens which automatically retrieves the declaration details. He is then required to click on the Next button which appears at the right end side of the page.
  4. After this, the screen showing ‘Declaration Details’ opens and the declaration details are automatically retrieved. He is then required to click on Next button which appears at the right end side of the page for proceeding with the payment screen.
  5. The importer is then required to select the payment type. If he selects, e- guarantee as its payment type, then he is required to fill the e-Guarantee number and click on the Verify e- Guarantee” button. A confirmation message will appear on the screen providing the transaction ID and the amount after processing of the e-Guarantee. If the importer selects e-Dirham deposit as his payment type, then he is required to complete the payment as per the instruction in the payment user guide which is published online.


 




 

 

Search our Blog

Recent Posts

Archive