The Federal Tax Authority (FTA) of the UAE and the UAE Customs Departments have collaborated to collect VAT on the import of goods. All the businesses registered under VAT must provide the Tax Registration Number (TRN) to the customs department in the process of clearing the imported goods. The customs department will verify the validity of Tax Registration Number (TRN) in their system and allow the businesses to clear the imported goods without payment of VAT at customs if TRN is updated and found valid.
In other words, if the registered person links its TRN with Customs registration code (CRN), it allows the businesses to clear the imported goods without payment of VAT at customs and pay later at the time of filing of VAT Returns on FTA portal.
There are various ways of linking your VAT Registration Number with the Customs Registration Number (CRN).
• Update Customs Registration Number in FTA Portal
• Update through the Import Declaration Form
• Update through the Customs Department
Option 1: Update Customs Registration Number in FTA Portal
A business can update the Customs Registration Number (CRN) in their FTA Profile. All they need to do is to Login to FTA’s e-Services portal using your login credentials and update the CRN from.: https://eservices.tax.gov.ae/en-us/
Option 2: Update Through the Import Declaration Form
While submitting the Import Declaration Form VAT301, the CRN will be updated in the Customs System. The following are the steps to complete the Import Declaration Form.
• Login to the FTA’s e-services portal using the username and password linked to your TRN
• Navigate to the VAT tab on FTA e-Services Portal and click on "VAT301 – Import Declaration Form for VAT Payment"
• Specify the port of entry, customs declaration number, declaration date and then click 'Fetch associated registration number' to auto-populate the TRN number
• Complete the declaration process and submit the form.
Option 3: Update through Customer Department
Using this option, you can provide the TRN to the customs department office. The customs officer will verify the TRN by logging to the e-service portal. Once the officer verifies the TRN, the customs department can update your TRN on the customs department system.
Linking of TRN with CRN is one of the key action for VAT registered businesses, especially for those who are engaged in frequent import of goods. This helps them in the faster and smoother clearance of goods from the customs port and also greatly help in cash flow management.
