In our past article ‘Process for unregistered people to pay VAT on import’, we learnt the method for unregistered people to pay VAT Registration on moment in indicated scenarios. In this article, let us get it the scenarios in which an unregistered individual needs to pay VAT on purport utilizing an e-guarantee and the method for the same.

Scenarios for VAT Installment through e-guarantee

Exchange of merchandise from one VAT assigned zone to another VAT assigned zone

Moment of merchandise into UAE beneath traditions obligation suspension. Customs obligation suspension is pertinent for certain indicated merchandise on which the merchant must pay zero customs duty or traditions obligation at a diminished rate.

Let us presently get it the method by which unregistered people need to pay VAT Registration in these cases.

Prepare for VAT Installment on Purport

1. Traditions affirmation

The merchant ought to plan and yield the traditions announcement within the particular Traditions entrance and do the taking after:

1.Provide the fundamental points of interest approximately all the merchandise being imported

2.Submit traditions statement for preparing by Traditions

Once the statement is affirmed, it moves to ‘Pending assess payment’ status.


Once the Traditions affirmation is sent to the FTA, the customs framework will not permit any advance altering of the shape. The status of the affirmation shape can as it were be changed to either ‘Approved’ or ‘Declined’.

2. Get e-guarantee (Money related security)

The importer should get an e-guarantee from their bank. The method for this can: be

Get an e-guarantee from the bank for a esteem break even with to the esteem of VAT due

Get the reference number for the e-guarantee

3. Make an e-Services account on FTA entry

Unregistered people ought to make an e-Services account on the FTA entrance to pay VAT dubai on consequence. The sign-up handle is as takes after:

Sign up as a modern user by entering your mail ID and a special watchword

You’ll get an e-mail at the enlisted mail ID inquiring you to confirm your mail ID

Once your e-mail ID is effectively confirmed, your e-Services account will be made and you’ll login to the FTA e-Services entrance

4. Login to the FTA entry and total the VAT Registration consequence statement shape

The merchant ought to login to the FTA e-Services entry and yield the e-guarantee number gotten from the bank. This e-guarantee number has got to be submitted within the Form VAT 301- Moment affirmation frame for VAT installment. Once the accommodation of e-guarantee number is handled, the customs clearance process can be completed.

The steps for accommodation of e-guarantee number within the FTA e-Services entrance is clarified in detail in our article ‘Process to yield e-guarantee in FTA portal’.

Consequently, the method of VAT Dubai Installment on moment by unregistered persons is diverse from the process for enrolled people. In certain specified scenarios of moment, the unregistered merchant should get an e-guarantee from the bank and yield the same in the FTA e-Services portal.

You can also register for VAT Registration UAE on our website: 


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