I import goods from abroad — do I have to pay VAT at customs?

If your business is VAT-registered, there's no actual cash payment of import VAT at the customs point; the mechanism that applies is reverse charge, with your Tax Registration Number linked automatically to the customs declaration through the customs system's integration with EmaraTax. In practice, the business records the VAT on the import as output tax due, and simultaneously as recoverable input tax if the goods are intended for taxable business activities — meaning the net cash impact is close to zero in most cases. That's the core of the deferral effect reverse charge gives registered importers on imports.

Supporting documentation to tie the import to your return includes the customs import declaration, the bill of lading or airway bill, and the relevant commercial invoice — all of which must be retained for at least five years like any other tax record. For importers who are not VAT-registered, the position is different, and VAT becomes due directly before the goods are released from customs. RASEEKH keeps your customs data reconciled with your VAT filings so shipments don't get held up over a mismatch.