VAT Return Form 201 – Import of Goods

Section 6 ‘Goods Imported into the UAE’ under the head ‘Sales and All other Outputs’ will contain the details of imports made by the taxpayer.  While filing the quarterly VAT Return Form 201, the taxpayer needs to furnish the details of all the supplies made by them, including the imports of goods, during that tax period.

Let’s discuss how to file these:

Points to be noted

  • Only the details of imports made into the UAE which are already recorded under UAE customs need to be mentioned under the imports section/s of the VAT return.
  • Imports of goods made by agents on behalf of non-registered clients must also be reported here.

Section 6: Goods Imported into the UAE

As shown in the image below, the box no. 6 has two columns, one for the net amount of supply (imports) and the second one for VAT amount (on imports). The taxpayer needs to furnish the details in these fields. In most cases, the net supply value and VAT amount will be auto-populated since the import details declared by you under your customs registration number will be fetched to the linked TRN.

Section 6: Goods Imported into the UAE

Amount (AED): This will contain the net value eligible for VAT. It includes customs value and the excise tax applicable on importing these goods into the UAE.

VAT Amount (AED): It shows the total VAT amount applicable to the net value of imports made by you during the tax period.

Click on ‘View Details’ option to see the details of the customs import declaration made by you during that tax period.

A pop-up box will open that shows the list of customs declaration along with details such as declaration number, customs authority, value of imports, total imports value subject to VAT, and the amount of VAT on imported goods. For further details about a specific declaration, you can click the ‘Detail’ button.

The details in sub-section 6 will auto-populate based on the details provided in your imports declaration. You can review the values against the ones you expected here. If any discrepancy is found in the actual imports value or VAT amount and the auto-populated values, you can report the adjustments in section 7 in the forum while filing the VAT return.

If you are a registered agent making imports of goods into the UAE on behalf of your non-registered clients, you must also furnish the details of such imports here and pay the tax on them.

Section 7: Adjustments to goods imported into the UAE

As we discussed above, section 7 will contain the details of any adjustments, changes or modifications that are required to be made in the details that auto-populate in section 6.

That means if the imports values auto-populated in section 6 appears to be incomplete or incorrect, you can mention the difference values ( imports value and VAT) in this section.

Section 7: Adjustments to goods imported into the UAE

The taxpayer can report any amount of adjustment, negative or positive, however, they must verify the credibility of adjustments before entering them here as these will be verified by the FTA.

The import value in section 6 is calculated on the assumption that all your imports are subjects to the standard 5% VAT rate, however, if you are making imports of goods which are taxable at different tax rates, you need to mention the adjusted VAT amount the section 7.

Make sure to compare the total imports Amount and the output tax (VAT) Amount auto-populated in the section 6 with the actual import/VAT declarations submitted by you.

Note: The FTA is not liable to identify these adjustments. It is the taxpayer’s responsibility to figure out and make the adjustments and mention the same in section 7 of the VAT return form 201. It is therefore advised to calculate the actual VAT liability beforehand.

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