What are some goods exempted from VAT on import?

• Goods imported by military and internal security forces
• Personal belongings and gifts carried by tourists when they visit the UAE (they should be non-commercial goods)
• Personal belongings or household items transported into the UAE by UAE nationals or expats (the goods should already be in use)
• Returned goods (When goods exported from the UAE are returned or when goods that were sent for repair or completion are brought back to the UAE)