FTA clarifies import procedures
DUBAI: The Federal Tax Authority (FTA), has clarified the import procedures for non-registered businesses, adopting the e-dirham system for payments and e-guarantee to provide guarantees, in order to ease processes for non-registered importers.
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 (eservices.tax.gov.ae); 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.
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.
For more information, please visit the FTA website: www.tax.gov.ae