vat

FTA clarifies import procedures for non-registered businesses

Non-registered businesses wishing to import are required to follow standard customs procedures

WAM
16:51 January 13, 2018

Dubai: The Federal Tax Authority, FTA, on Saturday clarified 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 declaration Form VAT 301, Import Declaration Form for VAT Payment and paying via e-Dirham — with an e-Dirham or other credit card — through 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.

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.