This Public Clarification addresses the VAT treatment for goods imported by a VAT-registered agent on behalf of a VAT-registered owner. When an agent acts as the importer of record, the import VAT is auto-populated in their VAT return (Box 6). The FTA clarifies that the agent must make a negative adjustment in Box 7 to nullify this amount. Concurrently, the actual owner must make a positive adjustment in Box 7 to declare the import. This process ensures the owner, not the agent, can recover the import VAT. It also details record-keeping requirements and an alternative arrangement under Article 50(7) of the Executive Regulations.