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Imports; Imports by VAT law is goods or services that would be taxable if bought in the UAE. VAT is applicable and paid at the point of entry of import of goods into UAE. VAT on services imported is applied on by the reverse charge mechanism. To pay and claim vat on imports, importer has to keep the evidence of the documents of imports and custom documents (Article 48 of the regulation). Any unregistered business or individual cannot claim vat but he must pay to authority on imports. Exports; Exports of goods are zero rated. Services are also zero rated when these are given to the person which is outside of GCC. Export can be either direct or indirect. It depends on how the delivery is arranged by the recipient or by the supplier. (Art.30 of the regulations)