UAE Enforces Maritime Pre-Load Cargo Filings and Releases Employee VAT Recovery Rules

The UAE National Advance Information Center, operating under the Federal Authority for Identity, Citizenship, Customs and Port Security, implemented mandatory advance cargo reporting for inbound maritime container shipments beginning October 1, 2026. Under the Maritime Pre-Load Cargo Information program, shipping lines, freight forwarders, and non-vessel operating common carriers must submit electronic bill of lading data prior to container loading at foreign origin ports.

The customs filing requirements apply to Full Container Load and Less than Container Load cargo bound for UAE import, transit, or remaining on board, according to trade publisher HS Code Match. Submissions must be completed at least 24 hours prior to loading, with failure to comply risking formal 'Do Not Load' orders from UAE authorities. Current exemptions cover non-containerised bulk cargo, liquid bulk, roll-on/roll-off shipments, and outbound UAE export containers.

Separately, the UAE Federal Tax Authority published FTA Decision No. 17 of 2026 on September 28, 2026, which took effect on October 1, 2026, following its issuance on September 9. The decision sets conditions for taxable persons to recover or deduct input tax on goods and services provided free of charge to employees under a contractual obligation or documented policy, supplementing Cabinet Decision No. 52 of 2017 and amendments under Cabinet Decision No. 149 of 2026.

Under Decision 17, input VAT recovery is permitted across six specific categories: employee transport, food and beverages in remote areas, work-required accommodation, temporary new-hire accommodation for up to 30 days, mobile phones and data packages, and parking fees. The decision does not introduce new AED monetary thresholds, but recovery requires meeting every listed condition, retaining tax invoices and receipts, and confirming that cash-in-lieu options are excluded in writing where specified.

For housing, the FTA distinguishes long-term work-required accommodation tied to operational site needs from temporary new-hire housing, noting that cash-in-lieu options block recovery. For mobile devices, data packages, and parking, employers must enforce documented internal policies, approval workflows, and monitoring mechanisms for unauthorised personal use to support claims on forthcoming VAT returns.