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When goods or services are imported into UAE, the importer is liable to pay VAT on reverse charge basis. However, certain specified goods are exempted from VAT on import. When these goods are imported or brought into UAE, VAT is not liable to be paid by the recipient. Note that these exemptions should not be confused with Customs duty exemptions on certain specified imports. These goods are only exempted from VAT. Customs duty would still be liable to be paid on some of these goods. Let us understand the goods which are exempted from VAT on import.
Imports for all sectors of the armed forces and internal security forces, such as ammunition, arms, equipment, military means of transport and their spare parts and any other related materials are exempted from VAT on import.
When tourists visit UAE, the personal belongings and gifts brought by them are exempted from VAT. These belongings should be non-commercial in nature and should confirm to certain conditions.
Used personal belongings and household items brought into UAE by UAE nationals returning to UAE after living abroad, are exempted from VAT. Similarly, when expatriates from other countries move to UAE for the first time, the used personal belongings and household items brought by them are exempted from VAT.
When goods exported from UAE are returned or goods which have been temporarily exported for finishing or repair have been brought back to UAE, VAT is not levied.
Hence, UAE residents and businesses can take note of these goods which are exempted from VAT on import.
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