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June 26, 2026

Administrative Exceptions Excise Tax Guide | EGAE01

June 2023

Contents

1. Brief overview of this guide

2. Purpose of the Excise Tax Administrative Exception Request

  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 Application 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 request

7. Updates and Amendments

Brief overview of this 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 fields and information you might see or 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 Request

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 and its amendments (“Decree-Law”) or Cabinet Decision No. 37 of 2017 on the Executive Regulations of the Federal Decree-Law No. 7 of 2017 on Excise Tax and its amendments (“Executive Regulation”) if difficult circumstances prevent them from following certain procedural aspects of the Decree-Law or the Executive Regulation.

Excise Tax Administrative Exceptions may only be granted in relation to requests to use alternative forms of evidence to confirm the export of excise goods from the UAE, according to the nature of the export or the goods being exported.

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

NOTE: Excise Tax registration exceptions are not covered under this process. Exceptions related to Excise Tax registration can be done through the relevant process and form.