Excise Tax Public Clarification No. EXTP010 of 2023 Registration of Warehouse Keeper and Registration and Renewal of Registration of Designated Zones

Please be informed that Public Clarification EXTP010 replaces Public Clarification EXP005, effective from 1 April 2023.

Issue

Every designated zone in the UAE is required to have an appointed warehouse keeper who is responsible for overseeing the operation of the designated zone and ensuring that the conditions and security requirements imposed over the designated zone continue to be met. A warehouse keeper must apply to the Federal Tax Authority ("FTA") to be authorised to oversee a designated zone.

This Public Clarification provides more details on these conditions and criteria to register as a warehouse keeper and to register or renew the registration of a designated zone, effective from 1 April 2023.

Summary

Any person who operates, or intends to operate a designated zone for Excise Tax purposes (also known as an excise), must register as a warehouse keeper and register each of the designated zones that he supervises or intends to supervise.

As part of the designated zone's registration or renewal of registration request, the...