The Federal Tax Authority (FTA) and the UAE Customs Departments have joined forces to streamline the collection of Value Added Tax (VAT) on imported goods. If your business is VAT-registered, you must furnish your Tax Registration Number (TRN) to the customs department during the goods clearance process. The customs department will cross-check the TRN’s validity in their system and, if it’s found to be up-to-date and legitimate, your business can clear imported goods from customs without paying VAT upfront. Instead, VAT payment can be deferred until the time of filing VAT Returns for that specific period.
In simple terms, linking your Tax Registration Number (TRN) with your Customs Registration Code (CRN) enables your business to clear imported goods without immediate VAT payment at customs, allowing you to settle the VAT at a later stage when filing VAT Returns.
If your business is VAT-registered but hasn’t yet synchronized your TRN with the Customs department, here are the available options to establish this linkage:
Option 1: Revise Customs Registration Number on the FTA Portal
You can update your Customs Registration Number (CRN) within your FTA Profile. Simply log in to the FTA’s e-Services portal using your login credentials and update your CRN here: [FTA e-Services Portal](https://eservices.tax.gov.ae/en-us/).
Option 2: Through the Import Declaration Form
When you submit the Import Declaration Form VAT301, your CRN will be automatically updated in the Customs System. Follow these steps to complete the Import Declaration Form:
- Log in to the FTA’s e-services portal using your TRN-linked username and password.
- Navigate to the VAT section on the FTA e-Services Portal and select “VAT301 – Import Declaration Form for VAT Payment.”
- Specify the port of entry, customs declaration number, declaration date, and then click ‘Fetch associated registration number’ to auto-fill the TRN.
- Complete the declaration process and submit the form.
After following this process, the FTA will electronically update the customs declaration, indicating that VAT payment has been fulfilled.
Option 3: Update through the Customs Department
This option involves providing your TRN to the customs department office. A customs officer will verify the TRN by accessing the e-service portal. Once the officer confirms the TRN’s authenticity, the customs department can update your TRN within their system.
The connection between your TRN and CRN is a crucial step for VAT-registered businesses, particularly those regularly importing goods. This linkage facilitates swift and hassle-free customs clearance of goods and significantly aids in cash flow management.
You can also register VAT Registration in our website: