Taxable Persons Guide Excise Tax

Contents

1. Introduction

1. 1.1. Purpose of this guide

   1.2. Changes to the previous version of the guide

   1.3. Who should read this guide

   1.4. How to use this document

   1.5. Other important publications

2. Getting Additional Help

1. 2.1. Chapter summary

   2.2. FTA support channels

   1. 2.2.1. E-Learning

      2.2.2. Excise Helpline

   2.3. Receiving support from external agents

3. Explaining excise tax

1. 3.1. Chapter summary

   3.2. What is excise tax?

   3.3. How does excise tax work?

   3.4. Excise goods and applicable rates

   1. 3.4.1. Tobacco and tobacco products

      3.4.2. Liquids used in electronic smoking devices and tools

      3.4.3. Electronic smoking devices and tools

      3.4.4. Carbonated drinks

      3.4.5. Energy drinks

      3.4.6. Sweetened drinks

   3.5. Valuation

   1. 3.5.1. Identifying the designated retail sales price

      3.5.2. Calculating the average retail selling price

      3.5.3. Calculating the designated retail sales price of a concentrate

      3.5.4. Determining the excise price for tobacco products

      3.5.5. Requesting a change to the standard price list

4. Registration

1. 4.1. Chapter summary

   4.2. Who must register?

   4.3. When to register

   1. 4.3.1. Registration on introduction of the excise tax law or the introduction of tax on a new product

      4.3.2. Exceptions to registration

   4.4. Registration as a warehouse keeper

   4.5. How to register

   4.6. What happens if I don’t notify my requirement to be registered?

   4.7. Deregistration

5. Tax points

1. 5.1. Chapter summary

   5.2. Imported excise goods

   5.3. Excise goods stockpiled in the UAE

   5.4. Excise goods released for consumption in the UAE

   1. 5.4.1. Production declaration

6. Procedures on Import

1. 6.1. Chapter Summary

   6.2. Non registered importers

   6.3. Registered importers

7. Local purchases by taxable persons

1. 7.1. Chapter summary

   7.2. Local purchase reporting requirements

8. Designated zones

1. 8.1. Chapter summary

   8.2. Definition of a designated zone

   8.3. Effect of using a designated zone

   8.4. Warehouse keepers

   8.4.1. Responsibilities of the warehouse keeper

   8.5. Goods entering a designated zone

   8.6. Transfer of goods from a designated zone

   1. 8.6.1. Procedures to be followed during a transfer from a designated zone

   8.7. Removal from a designated zone

   8.8. Designated zone reporting

9. Refundable Tax

1. 9.1. Chapter Summary

   9.2. What is refundable tax?

   9.3. When am I eligible for deductible tax?

   9.4. How can I claim deductible tax?

10. Excise tax returns and payments

1. 10.1. Chapter summary

   10.2. Excise tax returns

   10.3. Excise tax payments

   10.4. Excess refundable tax

   10.5. Errors in an excise tax return