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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 35
Country: 🇦🇪 UAE
Location: Part 5 - Rules on Supply › Chapter 4 - Value of Supply
Order: 35

Article 35 - Importation Value

Part 5: Rules on Supply

Part 5: Rules on Supply

Chapter 4 - Value of Supply

Article 35 - Importation Value

The value of imported goods shall consist of:

  1. The value of the goods for the customs purposes in accordance with the Customs Legislation, including the value of insurance, freight, any customs duties and any excise taxes to be paid on the importation of goods. The tax shall not be included in the value of supply.

  2. If it is not possible to determine the value of supply according to Clause (1) of this Article, the value shall be determined based on the alternate valuation rules set forth in the Customs Legislation.