FTA clarifies import procedures for non-registered businesses
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 declaration Form VAT301 – 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.
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