Following the introduction of value-added tax (VAT) on January 1, 2018 in UAE, The Federal Tax Authority has clarified the import procedures that the non-VAT registered businesses should follow.

Non-registered businesses seeking to import into the UAE must follow standard customs procedures, and must either complete a declaration and pay through the e-Dirham system or through the e-Services portal on the FTA website; via a clearing company approved by the FTA at the port of entry; via a freight forwarder approved by the FTA; or via a courier company where the goods are delivered to the importer.

In addition to following standard procedures when importing for re-export, transit, or temporary admission, non-registered businesses must provide a guarantee for the tax due on the imported goods in question, either by entering a previously obtained e-Guarantee reference number on the e-Services portal; via a clearing company approved by the FTA at the port of entry; or via a freight forwarder approved by the FTA.

Source:https://www.taxnews.com/news/UAE_Explains_VAT_Procedures_For_NonRegistered_Firms____76241.html