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Excise Tax (UAE)
Excise Tax Services in the UAE — Registration, Declarations, Advisory & Audit Support
End-to-end excise compliance:
Advisory/strategy, Registration, Product Classification, Tax
Warehouse/warehouse Keeper Approvals, Digital Tax Stamps (Dts), Declarations/returns, Refunds, and Audit Support—done Right the First Time.
Excise Advisory — Strategy & Planning
• Product scope & rate confirmation (carbonated/sweetened/energy drinks, tobacco/vapes, etc.)
• Supply-chain design: suspension vs release, Designated Zones, bonded/3PL flows
• Pricing basis modeling (retail/excise price) and impact on shelf price & margin
• SKU/pack-size strategy; unit-of-measure controls (ml↔L, sticks↔cartons)
• DTS readiness (tobacco): gap assessment, SOPs, shrinkage/returns handling
• Contracts/Incoterms clauses; stockpiler risk review & back-period regularization
• Compliance calendar and cash-flow planning for excise outlays
• Team training (finance/ops/warehouse) and go-live checklists
Excise Registration & Setup
• EmaraTax setup and Excise Registration (resident / non-resident)
• Tax Warehouse & Warehouse Keeper applications, SOPs, readiness checks
• Product Classification (HS codes, ingredients, UoM) and pricing basis evidence.
Excise Declarations & Returns
• Imports, local production, movements under suspension, release for consumption
• Monthly tie-outs of declarations ↔ GL ↔ bank ↔ customs with reviewer notes.
Digital Tax Stamps (DTS) — Tobacco/Heated Products
• Onboarding & ordering, affixing controls, reconciliation to receipts/stock/sales
Corrections, Voluntary Disclosures & Reconsiderations
• Impact analysis, clean workings, filings, and follow-ups (client/Tax Agent signs)
Excise Refunds
• Exports, destructions, overpayments — full supporting evidence packs
FTA Audit Support & Health Checks
• Pre-audit readiness (movement logs, DTS, reconciliations)
• Response packs for desk reviews and queries; coordination with your appointed Tax Agent
Excise Products & Rates — Quick Reference
• Carbonated drinks — typically 50%
• Sweetened drinks — typically 50%
• Energy drinks — typically 100%
• Tobacco products — typically 100%
• Electronic smoking devices & their liquids — typically 100%
We confirm current scope/rates during onboarding.
Excise Documentation — What Must Be in Your Compliance File
• Approved registrations (Excise, Tax Warehouse/Warehouse Keeper)
• Brand lists, SKUs, pack sizes, and pricing basis evidence
• Movement logs (suspension ↔ release), customs/import statements, delivery notes
• DTS orders/affixing records (for tobacco) and stamp-to-stock reconciliations
• Monthly tie-outs: declarations ↔ GL ↔ bank ↔ customs
• Refund packs (exports, destructions) with approvals and proofs
Designated Zones (DZ) & Tax Warehouses — For Excise Goods
• Hold excise goods under suspension with clear SOPs for receipt, storage, release
• Renew approvals on time; maintain complete, searchable records
Pricing Basis & Stockpilers — Practical Notes
• Use the correct pricing basis (retail/excise price) and keep support documents
• Assess and disclose stockpiling where rules require
• Watch unit conversions (ml↔L, sticks↔cartons) to avoid miscalculation
Ready to stay compliant (and penalty-free)?
Let’s register you correctly, set the right price basis, and file your next excise return with a clean evidence pack.
Frequently Asked Questions
Anyone who imports, produces, stockpiles excise goods, or releases them from a Designated Zone.
Soft drinks (carbonated/sweetened), energy drinks, tobacco products, e-smoking devices and their liquids. Rates are typically 50% or 100%
Usually monthly; typically due by the 15th day after the tax period ends.
Approved facilities/operators to hold goods under suspension until release for consumption.
Yes for certain tobacco products; unstamped products cannot be imported/sold.
Holding excise goods when new rules/rates take effect; may trigger
liability and must be assessed/disclosed.
Possible for exports, destruction, or overpayment with strong evidence.
Excise is charged first (where applicable); VAT applies on the price including excise.
Typically must register if making taxable imports/supplies of excise goods.
We provide audit support/coordination and prepare submissions. Where registered Tax Agent representation is required, we coordinate with the client’s appointed Tax Agent.
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