VAT at Each Stage
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IMPORT
10% import VAT on CIF value + duty. Deferred payment scheme available for large importers. VAT-registered businesses recover import VAT as input tax.
🏢
WAREHOUSE
Storage and handling services standard-rated. Goods in customs-bonded warehouses — VAT suspended until release. Inventory management and quality control are ancillary services.
🚛
DISTRIBUTION
Domestic transport is standard-rated. International freight is zero-rated. Delivery charges — follow the main supply VAT treatment or separate analysis depending on contract terms.
🛒
RETAIL
Sale to end customer at 10% VAT (or 0% for zero-rated goods). Promotional discounts — VAT on discounted price. Returns and credit notes — output VAT adjustment.
✈️
EXPORT
Zero-rated if proper export evidence maintained. Bill of lading, customs export declaration, and delivery confirmation required. 90-day deadline for export evidence.