Excise tax for
producers & importers.

UAE Excise Tax — who it applies to

UAE excise tax applies to specific goods deemed harmful: tobacco (100%), energy drinks (100%), carbonated drinks (50%), sweetened drinks (50%) and electronic smoking devices (100%). Producers, importers and stockpilers of these goods are required to register, account for and remit excise tax.

Our excise services

• Excise registration — registration of producers, importers and stockpilers, including warehouse keepers
• Excise return filings — monthly returns with full supporting computations
• Excise stamps — digital tax stamp compliance for tobacco products
• Refund claims — export refunds, re-export refunds and other qualifying refunds
• Designated zone advisory — for businesses operating in or through excise designated zones
• FTA audit defence — representation in excise-specific FTA audits

Practical complexity

Excise tax may look simple — a percentage applied to a base value — but the practical complexity is significant. What counts as the "excise price"? When does the tax point arise? How do designated zones change the treatment? We've worked through these questions across multiple producer and importer engagements.