Federal Tax Authority Clarifies Import Procedures for Non-Registered Businesses in UAE

Press release

Published January 14th, 2018 - 06:19 GMT

The Federal Tax Authority (FTA) has clarified import procedures for non-registered businesses, adopting the e-Dirham system for payments and e-Guarantee to provide guarantees.

The Federal Tax Authority (FTA) has 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 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 FTA website www.tax.gov.ae

Background Information

Federal Tax Authority

By virtue of this Federal Law by Decree a public federal authority shall be established under the name of the Federal Tax Authority. The headquarters of the authority shall be located in the city of Abu Dhabi. The authority shall be in charge of managing and collecting federal taxes and related fines, distributing tax-generated revenues and applying the tax-related procedures in force in the UAE.

The authority shall be managed by a board of directors chaired by the Minister of Finance and a sufficient number of members to be appointed and remunerated by a Cabinet resolution, based on the chairman’s nomination. The authority shall have an independent annual budget that shall be deemed as public funds and exempted from all taxes and fees.