Since the application of VAT in UAE, the VAT301 form has been accessible on e-services portal to manually process the VAT payment on Customs Declarations using the Tax Registration Number (TRN).
Recently, FTA has communicated that form VAT301 will be obsolete on 23 February, 2021 for users who have a valid TRN and were using this form earlier for settlements via their VAT returns. Business or individuals registered for VAT purposes and having a valid TRN, in order to continue being able to import goods via Customs, must ensure that your “Customs Registration Numbers (CRN’s)“ are linked to your Tax Registration Number (TRN).
If you do not have a CRN, ensure you register with the Customs Department and link your CRN with TRN. Alternatively, you will only be able to import goods via a clearing company registered with the FTA or use form VAT301 to utilize the payment option.
If you are from those whom the condition and rules apply on as it is shown below: –
· Designated entities exempted by FTA.
· Free zone Companies that export through land to GCC Countries from designated zones [AHA1] for the VAT purpose.
· FTA accredited Shipping and Clearance Agencies to clear shipments of on behalf of registered/non-registered importers with FTA.
NOTE: Registrant may request to open form VAT301 for VAT settlements based on customs declarations through FTA’s online services. To submit application download VAT-301-SETTLEMENT-ACCESS-FORM
This will need to be filled and sent to VAT301application@tax.gov.ae along with applicable documents such as sample GCC transit customs declarations for review and approval.