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May 15, 2026

Article 64 stipulates that VAT on imported goods is due at the First Point of Entry. The tax collected is deposited into a special account and transferred to the final Destination State, utilising the Customs Duties Automated Direct Transfer Mechanism of the GCC Customs Union. The Ministerial Committee may propose alternative transfer mechanisms. Each Member State retains the authority to permit a Taxable Person to defer payment of VAT on goods imported for their Economic Activity, subject to locally determined conditions. Any deferred tax must be declared in the Tax Return and is deductible as input tax under this Agreement.

Chapter 10 - Obligations

Part 5 - Payment and Refund of Tax

Article 64 - Payment of Tax on Imports

Tax due on imported Goods shall be paid at the First Point of Entry and deposited in a special tax account, and transferred to the final Destination State according to the Customs Duties Automated Direct Transfer Mechanism in force within the framework of the GCC Customs Union; the Ministerial Committee may propose any other mechanisms.
Each Member State may, in accordance with the conditions and provisions determined by it, allow a Taxable Person to defer payment of Tax due on Goods imported for the purposes of the Economic Activity and to declare the same in his Tax Return. Tax due that has been deferred and declared shall be deductible according to the provisions of this Agreement.