Procedures for Proving Export of Goods for VAT Purposes

Procedures for Proving Export of Goods for VAT Purposes

Pursuant to the requirements of the Federal Tax Authority (FTA), and in order to facilitate procedures of proving exportation of goods through Customs exit points for Value-added tax (VAT) purposes, the following procedures are required to prove exportation of the goods outside the country:

  1. Issuing a customs declaration in accordance with customs procedures applicable for proving export of goods outside the country.
  2. Issuing authenticated Customs Exit/ Entry Certificate.
  3. Actual examination (inspection) of goods (in terms of description, type, quantity, weight, country of origin, etc.).

The above procedure shall not be duplicated when claiming refund of customs duty and deposits from Dubai Customs and for proving exportation of the goods for VAT purposes for the same transaction. Other procedures and conditions applicable for the purpose of customs duty and deposits refund shall remain unchanged.

The above shall be applicable on consignment and goods being declared by customs starting January 1st, 2018. All concerned departments and business units shall take necessary actions to implement it in their respective scope. If the above documents are not retained by the tax-payer, the exports shall not be treated as zero-rated.

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