VATP012 - Importation of goods by agents

Issue:

Importation of goods from outside the UAE into the UAE mainland is subject to VAT. When a VAT registered person imports goods, he may, subject to certain conditions, account for VAT in the tax return (“VAT return”), rather than at the time of importation of the goods. However, when a person not registered for tax imports goods, VAT needs to be paid before the goods are released to the person.

To read more in details, find the enclosed file