On this page
- What you need to know now
- Place the VAT301 notice in its historical context
- Check customs codes and account details together
- Reconcile imports using a shipment-level schedule
- Review tax accounting separately from data linkage
- A practical way forward
- Frequently asked questions
- Official sources & further reading
What you need to know now
The VAT 301 notice concerns a 2018 process change. Current import compliance depends on accurate customs/TRN linkage and reconciled declarations.
The original article is preserved below as a historical record. Earlier deadlines, rates, offers and approval statements should not be used as current guidance.
- Do not follow the old portal menu literally.
- Review every customs registration used by the entity.
- Investigate import mismatches before the return is filed.
Place the VAT301 notice in its historical context
The article records a 2018 change to the import-declaration process. Its old portal path and withdrawal date should not be followed as present-day instructions for every importer. The continuing practical issue is whether customs records, the importing entity and VAT reporting are connected correctly.
Start by identifying the business named as importer and the customs registration codes it uses. A group may use several ports, brokers or legal entities. Document that arrangement before attempting a correction; using the VAT registration number of a related company without analysing the actual importer can create a different reconciliation problem.
Check customs codes and account details together
Maintain a register showing each customs code, issuing authority, linked taxpayer and broker contact. Check it when a licence, branch arrangement or logistics process changes. A code that worked for an earlier shipment should not be assumed correct for a new contracting entity.
Use current EmaraTax instructions to review or amend the relevant details. Retain the application or change confirmation and communicate the correct information to the broker. If a shipment is already recorded incorrectly, obtain the appropriate correction instructions rather than repeatedly editing unrelated master data until an account balance happens to change.
Reconcile imports using a shipment-level schedule
A useful import reconciliation links the customs declaration, supplier invoice, shipment reference and accounting entry. Compare the records for the relevant period and identify timing differences, duplicate entries or declarations belonging to another entity. Keep explanatory notes for differences instead of netting unrelated items together.
For example, goods may be cleared near a period end while the purchase invoice is posted later. The review should explain that sequence and assess the correct treatment. It should not simply move a ledger entry to make the customs report and purchase report show the same monthly total.
Review tax accounting separately from data linkage
Correct linkage does not by itself answer every import VAT question. The nature of the goods or services, use in the business, evidence and applicable recovery conditions need their own review. Similarly, removing a self-invoice requirement under later rules does not remove the need to account for a relevant reverse-charge transaction.
Assign ownership of the recurring reconciliation between logistics and finance. Keep an issue list for shipments awaiting documents or correction, and close each item with evidence. This process makes the historical article useful as context while grounding current compliance in actual shipments and the present FTA workflow.
YOUR NEXT STEPS
A practical way forward
- 01
Step 1
List customs codes and the correct VAT entity.
- 02
Step 2
Check the linkage through current EmaraTax account actions.
- 03
Step 3
Reconcile customs values to the VAT return workpaper.
CLEAR ANSWERS
Frequently asked questions
Is the 2018 VAT 301 withdrawal a new deadline?
No. It is historical.
Should a customs mismatch simply be ignored?
No. Establish the cause and retain the correction trail.
Read the original article First published 16 September 2018 · retained for context
This earlier article is preserved for context. Its rates, deadlines, approvals and announcements may have been superseded. Use the current guidance and official references on this page for your next step.
VAT Import Declaration Updates
VAT 301 NOTIFICATION :
Since the implementation of VAT on the 01/01/2018 the VAT 301 form has been available on our e-services portal to manually process the VAT payment on Customs Declarations using the Tax Registration Number (TRN).
In order to automate this service, your TRN must be linked to all your Customs Importer/Registration codes in the taxable person registration.
Please ensure you have updated your Customs Importer/Registration in your FTA e services account as we will be disabling the VAT 301 form on the 22nd of September 2018.
VAT Import Declaration : HOW TO LINK TAX REGISTRATION NUMBER (TRN) WITH DUBAI CUSTOMS?
Update Customs Registration Number in FTA Portal: you can update the Customs Registration Number (CRN) in your FTA Profile. Login to FTA’s e-Services portal using your login credentials and update the CRN from.: https://eservices.tax.gov.ae/en-us/
- Open www.dubaitrade.ae
- Register / Login with your credentials.
- Click User Management
- Select “DP World VAT Profile”
- Fill out the VAT information on the displayed page.
- Click Submit
Upon confirmation, you have linked your TRN with Dubai Customs.
VERIFY THE DETAIL
Official sources & further reading
Source checks support this general guide. Your treatment depends on the facts, tax period and applicable legislation.
