You should use the table below if you are an importer of excise goods in order to identify the declarations you will be required to file in certain scenarios.
|
If you are….. |
…. and you….. |
….then…. |
Declaration* |
|
A non- registered importer** |
import excise goods into the UAE |
you must submit: 1. an import declaration on or before import; and 2. pay the excise tax due at the same time |
Import declaration EX201 found under “Excise Goods that require Customs Clearance” |
*NOTE:
Declarations are found within ‘Excise Tax Returns and Declarations’ on the E-Services portal.
**NOTE:
You may only import excise goods without being registered for excise tax if you are excepted from registration because you import on an irregular basis i.e. no more than once in a 6 month period, and no more than 3 times in a 24 month period.
***NOTE:
A Freezone is not automatically a designated zone. A Designated Zone must be approved by the FTA and appointed with a Warehouse Keeper and may include a fenced freezone or another approved area. A Designated Zone can be identified by requesting its Designated Zone reference number.