How to Link Your Import Code with VAT in the UAE (Simple TRN–Customs Guide)
If you import goods into the UAE, linking your customs import code with your VAT Tax Registration Number (TRN) is a small step that saves you from shipment delays and cash‑flow headaches. When this link is done correctly, customs defers VAT to your FTA account instead of forcing you to pay VAT in cash at the port.
What are import code, CRN and TRN?
Your import code (also called customs code, importer code or CRN – Customs Registration Number) is the number issued by UAE customs that allows your business to legally import and export goods.
Your TRN (Tax Registration Number) is the 15‑digit VAT number issued by the Federal Tax Authority (FTA) and used for all VAT returns and payments.
Linking your TRN with your customs registration (CRN/import code) connects tax and customs systems, so they recognise that your business is VAT‑registered and can defer import VAT to your VAT return instead of collecting it at the border.
Why linking import code with VAT is important
When your import code is not linked with your TRN, customs may hold shipments or ask you to pay VAT in cash before release, which affects both clearance time and cash flow.
Once the TRN–CRN linkage is active, imports clear faster and VAT is posted to your EmaraTax account, where you pay or recover it through the normal VAT return.
For businesses that import regularly, this link is also critical for clean VAT reconciliations and avoiding issues during FTA audits, because customs data and VAT returns will match more easily.
Main ways to link import code with VAT
In the UAE you generally have three practical options to link your import code with VAT:
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Option 1 – Update customs registration in FTA / EmaraTax
Log in to the FTA e‑Services (EmaraTax) portal, open your VAT registration and enter your customs registration numbers (CRNs) for each customs authority.
After you submit and the FTA approves the amendment, your TRN is officially linked with those customs codes and shared with customs systems. -
Option 2 – Use VAT301 Import Declaration Form
In the VAT section of the FTA portal, select “VAT301 – Import Declaration Form for VAT Payment”, choose the customs authority and port, and enter the customs declaration number and date.
Click “Fetch associated registration number” to pull in your TRN, review the details and submit; this updates the customs declaration and ties that import to your TRN. -
Option 3 – Update through customs / Dubai Trade
For Dubai, you can log in to Dubai Trade, go to User Management → VAT Profile and link your M2 importer code to your TRN in the VAT profile screen.
In other emirates, customs offices can verify your TRN via the FTA system and update it against your customs registration directly in their records.
Simple step‑by‑step process (FTA / EmaraTax)
Follow these basic steps if you want a clean, portal‑based process to link your import code with VAT:
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Collect your details
Keep your TRN, FTA login, customs registration number(s) and recent customs declarations handy. -
Log in to FTA / EmaraTax
Sign in to the FTA e‑Services portal using the username and password associated with your TRN, then open your VAT registration profile. -
Add or update customs registration numbers
Go to the Customs Registration Numbers section and enter your CRN or importer code for each relevant customs authority (e.g. Dubai Customs, Abu Dhabi Customs).
Save and submit the amendment; once approved, the FTA will treat your TRN and customs codes as linked. -
Submit VAT301 for existing imports (if needed)
If you already imported goods, open VAT301 – Import Declaration Form for VAT Payment, choose the customs authority and enter the declaration number and date.
Use Fetch associated registration number, confirm that your TRN appears correctly, check the VAT amount and submit the form so the import is connected to your TRN.
Linking VAT with Dubai Customs through Dubai Trade
If you ship mainly through Dubai, it is a good idea to also link your TRN inside Dubai Trade so all Dubai Customs transactions recognize your VAT registration.
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Sign in to Dubai Trade, go to User Management → VAT Profile and open the VAT profile screen.
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Enter your TRN exactly as shown on your VAT certificate, save the profile and ensure it is tied to your M2 importer code.
This helps prevent mismatches between Dubai Customs and FTA records and makes it easier for freight forwarders or customs brokers to clear goods using the right VAT details.
Practical tips and common mistakes to avoid
Always use the exact TRN from your VAT certificate (no extra spaces or wrong digits), because even small errors can cause rejections or delays.
Make sure the legal name on your trade licence, VAT registration and customs code is consistent, otherwise customs or FTA may flag the linkage for manual review.
Common mistakes include importing under someone else’s customs code, assuming the freight forwarder “handled VAT” without checking EmaraTax, or never updating customs data after VAT registration. Keeping copies of VAT301 forms, customs declarations and FTA approval emails in one file will make audits and VAT reconciliations much easier later.
Do you need professional help?
If you have multiple customs codes, frequent imports or old declarations that were never linked to your TRN, a VAT consultant or accountant can review and fix your TRN–CRN setup. They can also create a simple checklist for your logistics team so every new import is cleared under the correct TRN and reflected properly in the VAT return.
For new and small businesses, getting the import code + VAT link right from day one avoids penalties, shipment issues and unnecessary VAT cash payments as your trading volume grows.
