Import VAT (UAE)
Import VAT in the UAE is the 5% Value Added Tax levied on goods imported into the country, administered by the Federal Tax Authority (FTA). It is charged on the customs value plus customs duty and any excise, so duty and VAT compound in the same way as in most jurisdictions.
For a VAT-registered importer, import VAT is generally accounted for through the reverse charge mechanism on the VAT return — declared and recovered in the same return, so it is largely cash-flow-neutral rather than a paid-at-the-border cost. Non-registered importers pay it at the point of import. The importer's TRN (Tax Registration Number) links the customs import to the VAT return.
Import VAT is where UAE customs and tax meet: the same import triggers both a customs duty and a VAT liability, and whether the VAT is a real cost or a neutral reverse-charge entry depends entirely on the importer being VAT-registered and linking their TRN correctly. Getting that link right avoids paying VAT twice.
What is the reverse charge mechanism?
The registered importer accounts for import VAT on their own VAT return — declaring and recovering it together — instead of paying it at the border.
How does the TRN matter at import?
Linking the importer's Tax Registration Number to the customs declaration lets the import VAT flow to the VAT return under reverse charge rather than being paid up front.