Policy & Legal Updates
UAE Enforces Maritime Pre-Load Cargo Filings and Releases Employee VAT Recovery Rules
Effective October 1, 2026, the UAE implemented mandatory advance cargo reporting for inbound maritime container shipments under the Maritime Pre-Load Cargo Information program, requiring electronic filings at least 24 hours prior to loading. Concurrently, Federal Tax Authority Decision No. 17 of 2026 took effect on October 1, establishing conditions for taxable businesses to recover input VAT across six categories of employee expenses. Both regulatory measures introduce stricter compliance and documentation obligations for businesses operating in or trading with the UAE.
