This exemption is specific to VAT and does not apply to customs duties, which may still need to be paid. Let’s look at the types of imports exempt from VAT Registration:
Goods imported by the armed forces, including the military and internal security forces, are VAT-exempt. This covers items like weapons, vehicles, equipment, spare parts and other related materials.
Personal belongings and gifts brought by tourists visiting the UAE are exempt, provided they are non-commercial in nature and meet certain conditions.
Used household and personal items brought into the UAE by returning Emirati citizens who lived abroad are VAT dubai-exempt. Similarly, used personal and household goods imported by expatriates moving to the UAE for the first time are exempt.
Returned goods that were previously exported from the UAE are exempt from VAT Registration uae when brought back into the country. Goods temporarily exported for finishing or repairs and then reimported are also exempt.
In summary, imports for the military, personal items of tourists and returning citizens, and returned exported goods qualify for VAT Registration uae exemption upon import into the UAE. Businesses and residents should be aware of these VAT-free categories.
