Net value and the output tax (i.e. VAT amount) due on goods imported into the UAE are reported in Box 6 of VAT return form 201. Value is auto-populated based on imports declared by the taxpayer under his customs registration number. It includes the value of all import into the UAE as per the customs rule.

The VAT on goods imported comprises of the customs value as defined in the Customs legislation, includes the value of insurance, freight and any customs fees and any Excise Tax paid on the import of the goods into the UAE. Therefore, import VAT will be imposed on top of your customs duties and Excise Tax inclusive value.

Amount auto-populated in box 6 is inclusive of customs duties and the excise tax that has been paid on imported goods within the tax period. Output tax is calculated on the auto-populated amount at 5%. VAT is auto-populated at 5% even on the value of supplies which are exempt or taxable at zero rate.

Check that the values which have been included in this box match the values you expected to declare, based on the import declarations you have submitted during the tax period.

The agent who imports goods into the UAE on behalf of non-registered persons, it is his responsibility to pay the tax in respect of the import of goods. Therefore, such imports should also appear in this box.

The agent who imports goods into the UAE on behalf of non-registered persons, it is his responsibility to pay the tax in respect of the import of goods.

Therefore, if any such imports have been excluded from Box 6 or appear to be incorrect, use Box 7 to make the adjustment for import amount. Where the amount of VAT calculated on the auto-populated amount is incorrect or incomplete, it will be adjusted in Box 7 of VAT 201 form. The amounts of adjustments included in this box could be positive or negative.

Goods imported liable to VAT at zero rates:

If goods are imported which are not subject to the standard rate of VAT of 5% (for example goods subject to the 0% VAT rate), Box 7 will be used to adjust the VAT amount accordingly, as by default all of your imports have been assumed to be subject to a 5% VAT rate.

Note that:

“View Details” option available on screen in order to see how both the net amount of total imports under “Amount (AED)” and the respective output tax or import VAT under “VAT Amount (AED)” in Box 6 is comprised.

Import of services:

VAT payable on import of services where the customer (recipient of services) is required to pay VAT, will include details of taxable amount and VAT in this Box 3.

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The entire contents of this article is solely for information purpose and have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation.. It doesn't constitute professional advice or a formal recommendation. The author has undertook utmost care to disseminate the true and correct view and doesn't accept liability for any errors or omissions. You are kindly requested to verify & confirm the updates from the genuine sources before acting on any of the information's provided herein above.

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