Federal Decree-Law No. 7 of 2017 on Excise Tax (as amended to 2025) and related regulationschapter by chapter

DL Article 5; ER Article 3Chapter Three: Tax Registration

Excise goods businesses must register for excise tax before taxable activity, applying within 30 days after the relevant month; the authority decides within 20 business days.

DL Article 6; ER Article 4Chapter Three: Tax Registration

Occasional excise goods importers excepted from registration must notify the FTA within 20 business days of any change requiring registration and pay due tax on or before each import.

DL Article 7; ER Article 6Chapter Three: Tax Registration

A Registrant must apply for excise tax deregistration within 30 days of ceasing liability, after settling all penalties and filing all tax returns.

DL Article 8; ER Articles 9-10Chapter Three: Registration as Warehouse Keeper

Anyone operating or intending to operate a Designated Zone must register as a Warehouse Keeper with the FTA before acting, and must notify the FTA within 30 days of changes including ceasing operations.

DL Article 12; ER Article 14Title Five: Exempted Excise Goods

Exported excise goods not released for consumption are exempt only if moved under suspension to export, kept unused and unaltered, and supported by customs declaration, commercial evidence, or shipping certificate.

DL Article 16; ER Article 16Title Seven: Calculation of Due Tax

Taxpayers may claim deductible Excise Tax in the return for the period the right arose, supported on FTA request by proof of prior tax payment and export evidence.

DL Article 24; ER Article 23Chapter Ten: General Provisions

Excise taxable persons must keep records of excise goods production, imports, stockpiles, exports and stock losses, a tax record of due and deductible tax, and price lists provided to the FTA on request; designated goods must bear tax-paid marks.

DL Article 25Chapter Ten: General Provisions

Taxable Persons must state their Tax Registration Number on all correspondence and dealings with the Federal Tax Authority, tax returns, and tax-related documents.

DL Article 25 bisChapter Ten: General Provisions

The Federal Tax Authority cannot audit or assess excise tax more than five years after the Tax Period ends, with extensions for notified audits, voluntary disclosures, tax evasion and non-registration.

DL Articles 10-12; ER Articles 11-13Chapter Four: Rules on Tax Payment

Excise tax is due at import, on acquisition for stockpilers, or on release for consumption, and advertised prices must include it; stockpilers must keep audited stock records.

DL Articles 13-14; ER Article 15Title Six: Designated Zones

Warehouse keepers must control designated zones, record stock and goods movements, and document inter-zone transfers with receipt confirmation; the FTA may require a financial guarantee.

DL Articles 17-19; ER Articles 17-19Title Eight: Tax Returns and Payment

Taxable persons must file excise tax returns and settle payable tax by the 15th day after each monthly tax period; anyone collecting tax must remit it to the FTA.

DL Articles 20-21; ER Articles 21-22Title Nine: Refunds of Excess Tax

Excess refundable tax must be carried forward or offset against payable tax, with refund claims filed within five years and the FTA deciding special-case claims within 20 business days.

DL Articles 22-23Chapter Nine: Violations and Penalties

The FTA issues administrative penalty assessments for excise violations such as missing tax-inclusive prices, improper designated zone transfers, and missing price lists; evasion includes moving unpaid goods.

ER Article 12(5)-(8)Chapter Four: Rules on Tax Payment

A Warehouse Keeper must notify the FTA within 30 days of discovering a shortage or deficiency in a Designated Zone, and destruction of Excise Goods requires prior FTA approval.

ER Article 20Title Eight: Tax Returns and Payment

Taxable Persons must file regular excise tax declarations with the Federal Tax Authority, covering excise goods imported, produced domestically, or moved from Designated Zones, by FTA deadlines.

DL Article 24(1); ER Article 23-retRecord Retention — Excise Goods records (production, import, stockpile, export evidence), stock rec

Excise tax records, including production, import, stockpile and export evidence, stock records, tax records and price lists, must be retained for a minimum of five years from the end of the tax period.