English translation published by the Legislation and Legal Opinion Commission. The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.
The value of imported Goods is their customs value plus Excise Tax, customs duties and other charges, excluding VAT itself. Customs valuation rules apply where the value cannot otherwise be determined.
Importers, agents, customs brokers and procurement and finance teams.
The Import VAT base is not the purchase price alone. Omitting duties or charges included by law may understate VAT due on release.
Current text
Build the Import value
- 1
Confirm the customs value from the declaration and evidence.
- 2
Add Excise Tax, customs duties and other legally included charges.
- 3
Exclude VAT itself from its base.
- 4
For Goods leaving a suspension arrangement, apply Article (26) of the Regulations.
Connected provisions
Official guides and tools
The supplier invoice is not the final base
Where customs value, customs duty, Excise Tax and legally included charges apply, those elements are assembled before VAT is calculated; the foreign supplier invoice alone is not enough.
Questions to help you apply it
- What customs value was accepted?
- Which duties, taxes and charges must be added?
- Did the Goods leave a customs suspension arrangement after Services were performed?