Import of goods declared through UAE Customs must be declared in the No. field. 6 ‘Goods imported into the UAE’ in the ‘Sales and all other expenses’ section of VAT Form 201.
Adjustment of goods imported into the UAE
If the information in Box No. 6 regarding goods imported into the UAE is incomplete or inaccurate – there only a small number of imports are excluded or appear to be inaccurate. If so, such adjustments should be reported in field number 2. 7 “Adjustment of goods imported into the UAE”.
Depending on the difference in box no. 6. The output VAT or value VAT can be changed. When prompted by the FTA, the taxpayer must be able to provide justification for any adjustments, regardless of whether they are positive or negative.
You can manually put an import into box no. 7 (i.e., one million AED) together with the appropriate VAT amount, for instance, if you have products worth one million AED plus VAT and this import does not appear to be included within box no. 6.
Additionally, if you have imported goods that are not subject to the standard 5% VAT rate (e.g. goods that are subject to a 0% VAT rate), use field #7 to adjust his VAT amount. please. By default it looks like this: All imported goods are subject to a 5% VAT rate.
Please note that it is the taxpayer’s responsibility to identify such adjustments and adjust them according to the box number. 7 of VAT Form 201 when filing a tax return. Similar adjustments must be made if an agent imports goods on behalf of a non-resident.
Important points when submitting goods import details in VAT declaration 201
Only goods imported into the UAE through UAE customs need to be recorded in box number 201. 6.
Importation of goods by agents in the name of unregistered persons must be reported.
To identify and report adjustments, use the Show Details option in field #6. Check the total import amount in Field No. 6 “Amount (AED)” and the respective output tax in “VAT Amount (AED)” and compare it with the import declaration submitted during the tax period.
You can also register for VAT Registration on our website: