The appointed VAT registered clearing agent should include a negative adjustment in Box 7 of VAT return - Adjustments to Goods Imported into UAE. This would nullify the figures pre-populated in Box 6 of VAT Return - Goods imported into the UAE. While, for the owner of the goods, the amounts are to be manually entered in Box 7 of the VAT return. The import VAT can be recovered by populating the values in Box 10 - Amounts subjected to the reverse charge.