FAQ: Does a Company have the right to offset paid customs duties against VAT payable or refundable?

Answer:

(Article 54 of Federal Decree-Law No. 8 of 2017 on the Value Added Tax)

No. A company cannot offset customs duties against VAT payable or refundable.
Customs duty and Value Added Tax (VAT) are two separate mandatory payments that must be settled upon the import of goods.