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June 26, 2026

Administrative Exceptions Excise Tax Guide

Excise Tax Guide | EGAE01

December 2020

Contents

1. Brief overview of this user guide

2. Purpose of the Excise Tax Administrative Exception Form

  1. 2.1. What is an Excise Tax Administrative Exception?

    2.2. Who is eligible to make an Excise Tax Administrative Exception Request?

    2.3. What are the circumstances in which an Excise Tax Administrative Exception may be requested?

    2.4. How to make a Request?

    2.5. Who can submit the Excise Tax Administrative Exception Form on your behalf?

3. What information will you need when completing the Excise Tax Administrative Exception Form?

4. Completing your Excise Tax Administrative Exception Form

5. Submitting the Excise Tax Administrative Exception Form

6. Response from the FTA on your Excise Tax Administrative Exception

Brief overview of this user guide

This guide is prepared to help you submit your Excise Tax Administrative Exception request (referred to as 'Exception Request”) to the Federal Tax Authority (FTA) related to a specific case as detailed below. It provides you with:

  • an overview of the category for which an Exception Request can be made.

  • an explanation of the icons and information you might need to complete the form.

If you have additional questions on specific fields in the Excise Tax Administrative Exception Form, please contact us on info@tax.gov.ae.

Purpose of the Excise Tax Administrative Exception Form

What is an Excise Tax Administrative Exception?

An Excise Tax Administrative Exception is a mechanism which provides registrants with concessions / exceptions allowed by the Federal Decree-Law No. 7 of 2017 on Excise Tax (“Law”) or Cabinet Decision No. 37 of 2017 on the Executive Regulations of the Federal Decree-Law No. 7 of 2017 on Excise Tax (“Executive Regulations”) if difficult circumstances prevent them from following certain procedural aspects of the Law or the Executive Regulations.

Excise Tax Administrative Exceptions may only be made in relation to requests for alternative supporting evidence to confirm the export of excise goods from the UAE.

Details of the circumstances in which such a request may be made are documented in section 2.3.

NOTE: Excise Tax registration exceptions are not covered under this process.

Who is eligible to make an Excise Tax Administrative Exception Request?

The applicant must:

  • be a registrant with the FTA;

  • satisfy the requirements in respect of the relevant Exception Request, as outlined below; and

  • provide all relevant supporting documentation.