You should use the table below if you are a producer of excise goods in order to identify the declarations you will be required to file in certain scenarios.
Excise Tax declaration forms can be found at the following link.
|
If you are….. |
…. and you….. |
….then…. |
Declaration* |
|
A producer |
produce excise goods in free circulation |
You must: 1. submit a Production declaration declaring everything which has been produced during that month, at the end of every month; and 2. pay the excise tax due at the point of filing your excise tax return |
Tax liability on Production Form EX202B found under “Excise Goods that do not require Customs Clearance” |
*NOTE:
Declarations are found within ‘Excise Tax Returns and Declarations’ on the E-Services portal.
**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.