Aqid ERPWhat it is charged on
Import VAT is 5 % of the customs value (goods, freight and insurance to the border) plus customs duty and any excise tax.
| Customs value | AED 100,000.00 |
|---|---|
| Customs duty at 5 % | AED 5,000.00 |
| VAT base | AED 105,000.00 |
| Import VAT at 5 % | AED 5,250.00 |
Registered importers: Box 6 and Box 10
When the customs declaration carries the importer's TRN, the VAT is not paid at customs. The importer declares it in Box 6 of its VAT return (goods imported into the UAE) and recovers it as input tax in Box 10, so for a fully taxable business the two cancel out. The FTA pre-fills Box 6 from customs data; check it against your own records.
Importers who are not registered
A person without a TRN pays the import VAT before the goods are released, through the FTA's eServices, and cannot recover it.
Services from abroad: the reverse charge
When a supplier outside the UAE provides services to a registered business, the business accounts for the 5 % itself in Box 3 (supplies subject to the reverse charge) and recovers it in Box 10 under the normal rules. Since 1 January 2026 a business no longer issues itself a tax invoice for a reverse-charge supply; it keeps the supplier's invoice and the documents of the supply.