Excise Tax Scenarios: Release from a Designated Zone You should use the table below if you are a person releasing excise goods from a designated zone in order to identify the declarations you will be required to file in certain scenarios.
| If you are….. | …. and you….. | ….then…. | Declaration* |
| A person releasing goods from a designated zone where there is a check by the Customs department** | release excise goods into free circulation in the UAE |
You must: 1. submit a declaration form at the point the goods are released from the designated zone; 2. pay the excise tax due at the point of filing your excise tax return | 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: 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.