Excise Tax Registration
Businesses that import, produce, stockpile, or release excise goods from a designated zone in the UAE must register for excise tax under the UAE Federal Decree Law No. 7 of 2017 on Excise Tax.
Every business that engages in the following activities is liable for excise tax:
- The import of excise goods into the UAE.
- The process by which excise goods are made before being distributed for consumption in the UAE.
- In some circumstances, the stockpiling of excise goods in the UAE.
- The release of excise goods from a designated zone.
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