Appendix 1 - VAT Application 2019: List of Abu Dhabi Ports Services Subject to 5% VAT Rate

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APPENDIX 1-VAT APPLICATION 2019
List of Abu Dhabi Ports services subject to 5% of VAT rate
as per Federal Law no: 8 of 2017 on Value Added Tax
Port General Charges 2019
Tariff Items Tariff Descriptions or Services Applicable
Vat Rate Remarks
5.2 Renewal of a Musaffah Channel Certificate 5% VAT
5.5 Use of a Slipway 5% VAT
5.6 Boat Trailer Parking Charges 5% VAT
6.1- 6.2 Waste Management Disposal (Ships) – Waste
Reception Facilities
5% VAT Except International
Vessel Calls
6.3 General Waste Service 5% VAT Except International
Vessel Calls
7.1 - 7.62 Waste Management Services -Ports 5% VAT Except International
Vessel Calls
11.1 - 11.45 Port Emergency Response Services 5% VAT Except International
Vessel Calls
12.1 - 12.12 Security Service Charges 5% VAT Except International
Vessel Calls
Note 1 This list is subject to change without notice depending on interpretation of the
Federal Decree-Law No. (8) of 2017 on Value Added Tax
Note 2 Stevedoring , Handling and Storage Cargo : Any services (E.g. Stevedoring,
Handling, Storage, Overtime, Equipment, Gear or Labour hire etc. ) provided or
performed for local vessel calls shall be subject to VAT rate of 5% as these
service are not related to 'International transport of goods or passengers'.