Cabinet Resolution No. (37) of 2017 Concerning the Executive Regulations of Federal Decree-law No. (7) of 2017 on the Excise Tax (tax law)

Article (1)  
Definitions  
Upon applying the provisions hereof , and unless otherwise required by the context, the following 
words and expressions shall have the meanings assigned thereto:  
State  : The United Arab Emirates.  
Minister  : The Minister of Finance.  
FTA  : The Federal Tax Authority.  
Decree -Law  : Federal Decree -Law No. (7) of 2017 Concerning the Excise Tax.  
Excisable Goods  : The goods labeled as taxable goods under a Cabinet Resolution 
based on the Minister’s proposal . 
Import  : Arrival of goods from abroad to the State territories . 
Export  : Departure of the goods from the State territories including the direct 
and indirect export . Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  2 
 Direct Export  : Exporting excisable goods to a destination outside the State where 
the supplier assumes the responsibility for making arrangements for 
transport or appointment of a shipping agent  to act on his behalf . 
Indirect Export  : Exporting excisable goods to a customer abroad who assumes the 
responsibility for arranging receipt of goods from the supplier inside 
the State and then exporting them himself or through appointing a 
shipping agent to act on his behalf . 
Customer 
Abroad  : The person who is not residing in the State, has no establishment 
therein and is not registered for tax purposes in the State . 
Person  : Natural or juridical person.  
Taxable Person  : Every person reg istered or required to be registered for tax purposes 
by virtue of the provisions of the Decree -law. 
Specified Area  : Any fenced area established to be a free zone and the access thereto 
or exit therefrom is permitted through a specific way, and any area 
set by FTA as supervised by a warehouse keeper under the 
provisions of the Decree -law. 
Warehouse 
Keeper  : Any person accepted and registered at FTA for supervising a specific 
area under the provisions of the Decree -law. 
Tax Registration  : A procedur e by virtue of which the taxable person or his legal 
representative gets registered at FTA for tax purposes . 
Tax  Registration 
Number (TRN)  : A number issued by FTA to every person registered for tax purposes . 
Registered 
Person  : The table person holding a tax registration number . 
Importer  : The Importer whose name appears as importer of excisable goods 
on the date of import for the customs clearance purposes . 
Tax Return  : The specific information and data provided by the taxable person, 
for tax purposes, on the form set for this purpose by FTA . Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  3 
 Businesses  : Any activity regularly, continuously, and independently carried out 
by any person in any place which includes, or may include, trade in 
excisable goods . 
Recoverable Tax  : The amounts paid and may be refunded by FTA to the person under 
the provisions of the Decree -law. 
Tax Due  : The tax assessed and applied under the provisions of the Decree -
law. 
Tax Payable  : The tax due which becomes payable to FTA . 
Taxable Period  : The time duration  in respect of which the tax due shall be assessed 
and paid . 
Storing Person  : The person owning excisable goods and cannot prove that they have 
previously been subject to tax under the conditions stated herein . 
Customs 
Legislation  : The federal and local legislations regulating customs in the State . 
Applying 
Countries  : The GCC countries applying the Tax Law according to an issued 
legislation . 
Free Zone Retail 
Store  : Any retail store in a specific area selling goods to the passengers 
departing from the State . 
 
Part Two  
Tax Compliance

Article (2)  
Taxable Persons  
1. If the person who engages in the business according to item (1) of article (4) of the Decree -
law fails to satisfy the tax payment requirements, the person involved in any of the activities 
set in item (2) of article (2) of the Decree -law shall be responsible for the tax due . This 
includes without limitation:  
a. The person falling within a supply chain for which the tax has not been paid . Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  4 
 b. An investor or a person holding a financial interest in a supply chain for which the tax has 
not been paid . 
c. The owner of excisable goods in any case where he is the producer, importer, warehouse 
keeper or storing person.  
2. The warehouse keeper shall be responsible for payment of the tax due  if the excisable goods 
are released from a certain area and the person responsible for the tax payment fails to pay  
the same in any of the following cases:  
a. If the warehouse keeper fails to keep the records referred to in article (24) Decree -law.  
b. If the warehouse keeper fails to meet any of the conditions imposed by FTA  and 
prescribed in item (6) of article (9) hereof.  
c. If the warehouse keeper benefits in any way from the failure of the person responsible for 
payment of the tax due . 
3. The storing person shall not be responsible for payment of the tax due  if the following 
conditions are met:  
a. If storing person owns excisable goods available for free trade for the business purpose in 
the State provided that the tax has not been paid in respect of such goods, they have not 
been exempted or have been returned or postponed.  
b. The stored excisable goods shall not be surplus excisable goods under the provisions of 
article (11) hereof.  
 
Part Three  
Registration

Article (3)  
Application for Tax Registration  
1.  For the purposes of tax registration, the taxable person shall meet  the following conditions 
and requirements:  
a. To submit an application for tax registration including all the information and data 
required by FTA  through the methods set by FTA . 
b. To provide a financial guarantee as set by FTA  and  Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  5 
 c. To abide by any additional requirements in terms of keeping of records, reports or 
resolutions set and issued by FTA . 
2. FTA  shall  reply to the person applying for tax registration within (20) twenty business days 
from the date of receipt of application.  
3. The validity date of the tax registration shall be the first day of the month in which the person 
starts the business referred to in item (2) of article (2) of the Decree -law.  
4. FTA  may modify the amount of financial guarantee provided by the taxable person.  
5. Any person , required to submit a tax registration application under article (2) of the Decree -
law, may apply for registration as a warehouse keeper subject to the conditions set forth in 
article (9) hereof.

Article (4)  
Exemption from Tax Registration  
1. FTA  may exempt the person from the tax registration if it has good reason to be believe that 
such person will not import or export excisable goods from a specific area and then offer them 
on regular basis for consumption.  
2. For the purposes of item (1) of this Article , the expression “on regular basis” shall mean the 
import or export of goods from a specific area more than one time no later than (6) six 
months.  
3. Notwithstanding the provisions of item (2) of this Article , if the person imports or exports 
excisable  goods from a specific area for four times within (24) twenty -four  months, he shall 
be treated as if he imports or exports such excisable goods from a specific area on regular 
basis”.  
4. The person exempted from tax registration under item (1) of this Article  shall notify FTA, 
within (20) twenty business days from the occurrence of any changes making him ta xable 
under the Decree -law. The notice shall  contain the information and data required by FTA  and 
shall  be served in the way set by FTA  for this purpose.  Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  6 
 5. If the person no longer satisfies the conditions of exemption from registration as set forth in 
item (1) of this Article , FTA  shall register him from the date on which he is no longer satisfies 
such condit ions.  
6. If the import tax is due under the provisions of article (6) of the Decree -law, the person shall  
pay the tax due  amount before or on the date of import of excisable goods in the way set by 
FTA  for this purpose.

Article (5)  
Rejection  of Tax Registration Application  
1. FTA  may dismiss the tax registration application in the two following cases:  
a. If it finds that the applicant does not intend to carry out any of the activities referred to in 
item (2) of article (2) of the Decree -law.  
b. If the applicant fails to provide the required information and data.  
2. If FTA  rejects the tax registration application, it shall  notify the person of the dismissal decision 
within (20) twenty business days from the date of receiving the application subject to the 
procedures set forth in Federal Law No. (7) of 2017 referred to above.  
3. If FTA  rejects  the tax registration application, the person may:  
a. Apply for reconsideration of the decision subject to the procedures set forth in article (27) 
of Federal Law No. (7) of 2017 referred to above.  
b. Submit a  further tax registration application under the provisions of article (3) hereof.

Article (6)  
Tax Deregistration  
1. The registered person shall  notify FTA  of the cancellation of his tax registration within (30) 
thirty days from the date the registered person becomes no longer responsible for tax 
payment under the provisions of article (4) of the Decree -law.  
2. FTA  shall deregister the registered person from th e day on which the registered person 
becomes no longer responsible for tax payment under the provisions of article (4) of the 
Decree -law.  Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  7 
 3. FTA  shall  reply to the registered person’s deregistration application within (20) twenty 
business days from the date o f receiving the application.  
4. For the purposes of tax deregistration, the registered person shall  comply with the following 
conditions and requirements:  
a. Payment of all the due taxes under the Decree -law.  
b. Payment of all the due administrative penalties under  the Decree -law and Federal Law 
No. (7) of 2017 referred to above.  
c. Submission of all due tax returns under the Decree -law and Federal Law No. (7) of 2017 
referred to above.

Article (7)  
Rejection of Tax Deregistration Application  
1.  FTA  may reject the tax deregistration application in the following cases:  
a. If it finds that the person applying for tax deregistration intends to carry out any of the 
activities referred to in item (2) of article (2) of the Decree -law within the next (12) 
months.  
b. If the person fails to prove to FTA  that he is no longer responsible for tax payment under 
the provisions of article (4) of the Decree -law.  
c. If a period of less than (6) months lapses from the date of tax registration of the person 
under the provisions of A rticle (3) hereof.  
2. If FTA  rejects  the tax deregistration application, it shall  notify the person of the dismissal 
decision within (20) twenty business days from the date of receiving the application subject 
to the procedures set forth in Federal Law No. (7 ) of 2017 referred to above.

Article (8)  
Tax Registration on Commencement of Tax Application  
1. The tax registration shall commence from the date set by FTA . Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  8 
 2. If FTA  has good reason to believe that the taxable person failed to notify FTA  of his 
commitment to tax registration under the provisions of item (1) of this Article, FTA  may 
register him from the effective date of the Decree -law.

Article (9)  
Registration as Warehouse Keeper  
1. Any person , who operates or intends to operate a specific area , shall  apply for registration as 
a warehouse keeper.  
2. The application for registration as a warehouse keeper shall  contain the information and data 
required by FTA  and shall  be served in the way set by FTA . 
3. The effective date of registration as a warehouse keeper shall be from the date of FTA  approval 
of the application or any date requested by the person and accepted by FTA . 
4. FTA  shall issue a certificate of registration as warehouse keeper covering all the specific areas 
for which he is responsible and where the production or storage of excisable goods without 
clearance is permitted for consumption.  
5. For the purposes of registrati on as warehouse keeper, FTA  may apply the following 
conditions : 
a. To set the quantity of excisable goods which the warehouse keeper is allowed to store at 
any time in every specific area for which he is responsible.  
b. To set the type of excisable goods which t he warehouse keeper is allowed to keep in every 
specific area for which he is responsible.  
c. To require the warehouse keeper to provide financial guarantee in respect of every 
specific area for which he is responsible as set by FTA . 
d. To impose additional requ irements in terms of keeping records and reports and 
submission thereof to FTA . 
e. To set the level of physical security level required in every specific area for which he is 
responsible.  
f. To set the examinations the warehouse keeper is required to carry out in respect of the 
excisable goods stored in every specific area for which he is responsible.  Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  9 
 g. To set the condition of access to and exit from every specific area for which he is 
responsible as well as any other access or exit restrictions the warehouse keeper shall  
impose.

Article (10)  
Change of Warehouse Keeper Status  
1.  The warehouse keeper shall  notify FTA  of any changes he may experience,  and which would 
affect his registration as warehouse keeper , including the cases where the warehouse keeper 
is no longer operating a specific area, in the ways set by FTA  and within (30) thirty days from 
the date of any of the following:  
a. The date of expiry of the warehouse keeper’s responsibility for supervision an d 
management of the specific area he is appointed as keeper.  
b. The date of enforcement of the changes affecting the warehouse keeper’s condition.  
2. FTA  shall deregister the warehouse keeper from the date of the relevant occurrence.  
3. FTA  shall  reply to the notic e served by the warehouse keeper within (20) twenty business 
days from the date of receipt of the notice.  
4. If the warehouse keeper applies for deregistration, FTA  shall cancel his responsibility for the 
specific area and shall not deregister him till the completion of all his duties and 
responsibilities in respect of the period during which he was registered subject to the 
conditions and requirements set by FTA . 
5. Without prejudice to the provision of item (4) of this Article , if it is needed to continue the 
operation of the specific area, the warehouse keeper applying for deregistration shall  submit 
a copy of the new warehouse keeper’s registration application unde r the provisions of Article 
(9) hereof in addition to any other documents determined by FTA . 
 
 
 
 
 Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  10 
 Part Four  
Tax Payment Rules

Article (11)  
Storage  
1.  A person shall be treated as a storing person if he owns “excess excisable goods” in free trade 
and which are available in the course of practice of businesses in the State and for which no 
tax was paid in the past, it was exempted, returned or postponed.  
2. “Excess excisable goods” shall mean the excisable goods to which all the following 
requirements appl y: 
a. They are owned by the storing person on the date on which the tax obligation arises, the 
date on which the tax obligation increases or the date of commencement of effectiveness 
of the Decree -law, whichever is earlier.  
b. They shall  be in excess of the monthly storage average of the storing person of such type 
of excisable goods, whether purchases or produced, as determined based on the (12) 
months period preceding the date set in paragraph (a) of this item.  
c. The storing person shall  own them prior to the date set in paragraph (a) of this item.  
d. The storing person shall  intend their sale in the course of practice of businesses in the 
State.  
3. As an exception from the provisions of paragraph (b) of item (2) of this Article , if the monthly 
sale average of the excisable goods is assessed  based on the (12) months period preceding 
the date set in paragraph (a) of item (2) of this Article, and it is found that the storing person 
has excisable goods since more than two months based on such averag e, regardless of the 
monthly stock of such person, any goods in excess of two months shall be treated as excess 
excisable goods and shall be taxable.  
4. In the course of practice of his businesses in the State, any person shall  keep audited records 
indicating  the quantity of his stock of excisable goods from the date of enforcement of the 
Decree -law for the purposes of ensuring the excisable goods stock.  
 
 Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  11

Article (12)  
Offering Goods for Consumption  
1.  Excisable goods shall be offered  for consumption in any of the following cases:  
a. Production of the excisable goods  
b. Getting the excisable goods out of a particular area and offering them for free trade.  
2. For the purposes of paragraph (a) of item (1) of this Article , the excisable goods shal l be 
treated as produced on the same date such goods arrive in any of the following conditions:  
a. To be ready for retail sale  
b. To be ready for consumption or sale if they are not intended for retail sale . 
c. To be ready for sale to retailer if the excisable goods are of a type unintended for 
consumption until they are added to another product at the retail sale point.  
3. For the purposes of paragraph (b) of item (1) of this Article , the excisable goods shall be 
treated as leaving the specific area and offered for free trade in any of the following cases:  
a. If the excisable goods leave the specific area unless  they are transported to another 
specific area without launch for consumption or for export under the conditions referred 
to in the Decree -law and th is Resolution.  
b. If they are consumed or purchased for consumption inside the specific area.  
c. If there is irregularity during the transport of the excisable goods from the specific area to 
another area and this results in the offering of excisable goods for c onsumption.  
d. If there is a damage or shortage in their quantity from a specific area or during their 
transport from the specific area to another area or during their keeping in suspended 
position under the customs legislations.  
4. The word “irregularity” refer red to in paragraph (c) of item (3) of this Article  shall mean any 
circumstance occurring during the transport of the excisable goods from the specific area to 
another area and such goods have not been transported according to the conditions set in 
herein or in case the excisable goods are damaged or lost.  
5. As an exception from the provision of paragraph (d) of item (3) of this Article , the excisable 
goods shall not be treated as offered  for consumption in the following cases:  Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  12 
 a. If the warehouse keeper respons ible for the excisable goods notifies FTA  within (30) thirty 
days from discovering any damage in the excisable goods or shortage in their quantity.  
b. If it is found that the damage of the excisable goods or shortage of their quantity as a result 
of a reasonable reason admitted by FTA . 
6. The damaged goods may be destroyed after the lapse of (30) thirty days from notifying FTA  if 
FTA  approves the destruction.  
7. For the purposes of item (6) of this Article, the goods may be destroyed after the lapse  of (30) 
thirty days from notifying FTA  unless FTA  instructs to keep the goods in their condition for 
inspection.  
8. If FTA  notifies the warehouse keeper within the period set in items (6) and (7) of its wish to 
inspect the goods, the warehouse keeper shall  keep the ex cisable goods until FTA  completes 
the inspection and issues its approval for the destruction.

Article (13)  
Announced Price  Include s Tax  
1. The announced prices of excisable goods shall be inclusive of the tax if an agreement for 
purchase of the goods is concluded and the goods have not been supplied before the date the 
Decree -law comes into force, in the following cases:  
a. If the buyer of the excisable goods  intends to merge them to be come  a component in 
another taxable excisable good.  
b. If the buyer of the excisable goods intends to export them to a place outside the State.  
c. If the buyer is a foreign government, international organization or a diplomatic missio n 
that is entitled to get back the paid tax under the provisions of item (1) of article (21) of 
the Decree -law.  
d. If the excisable goods are sold after the date the Decree -law comes into force to a person 
who will export the excisable goods to an applying st ate and who will be taxable in such 
state and is entitled to get back tax under the provisions of item (2) of article (21) of the 
Decree -law.  
e. If the buyer intends to resell the excisable goods.  Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  13 
 2. The tax shall be become due in the cases referred to in item ( 1) of this Article  in addition to 
the price announced by the supplier.  
 
Part Five  
Exempted Excisable Goods

Article (14)  
Exemption of Exported Goods  
1. The excisable goods exported shall be exempted from tax if they are not offered  for 
consumption in the State and they have not been subject to tax previously in any of the 
following cases:  
a. If they are exported outside the State and provided that they are transported to the export 
place under a suspended position according to the customs legislations and the 
conditions and requirements set forth in item (11) of article (15) hereof.  
b. If the export is for the consumption within an international flight depa rting from the State 
which shall  be transported to the export place under a suspended position according to 
the customs legislations.  
c. If they are purchased from a retail store  in the duty free by a person who will export the 
excisable goods directly provided that he provides a proof that they depart the applying 
countries at the sale point.  
2. The direct export shall be exempted from tax in case all the following conditions are me t: 
a. The goods are actually exported by the importer to a place outside the State.  
b. The exporter keeps an official and commercial proof of the export.  
c. The goods are not used, whether in part or otherwise, and no changes are made thereto 
in the period between the export and import unless to the extent necessary for 
preparation of such goods for export.  
3. The indirect export shall be exempted from tax in case all the following conditions are met:  
a. The customer abroad exports the actually supplied goods to a place o utside the State.  
b. The customer abroad gets an official and commercial proof of the export process and 
submission of a copy thereof to the supplier.  Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  14 
 c. The goods are not used, whether in part or otherwise, and no changes are made thereto 
in the period between the export and import unless to the extent necessary for 
preparation of such goods for export.  
4. For the purposes of items (2) and (3) and subject to the item (5) of this Article,  
a. “Official proof” shall mean the export documents issued by the local customs d epartment 
in the Emirate.  
b. Commercial proof shall include:  
1. Airway bill  
2. Bill of lading  
3. Shipping Document  
4. Shipping Certificate  
5. For the purposes of item (4) of this Article , FTA  may set alternate forms in lieu of the evidence 
proofs depending on the nature of the export or the nature of exported goods.  
 
Part Six 
Specific Areas

Article (15)  
Specific Areas  
1. The stored, kept or treated excisable goods in the specific area or those transported between 
a specific area,  and another shall be treated as not offered  for consumption under article (12) 
hereof . 
2. For the purposes of article (13) of the Decree -law, the “specific area” is one of the following:  
a. A free zone which shall meet  the following conditions:  
1. Availability of security controls for the restriction of access and exit of persons and 
transport of goods from and to such specific area.  
2. The s pecific area shall  be subject to control and supervision by a customs department.  
3. A warehouse keeper shall  be appointed for the specific area.  
b. Any area set by FTA  if it meets the following conditions:  
1. To be a geographically determined area  Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  15 
 2. To security cont rols for the restriction of access and exit of persons and transport of 
goods from and to such specific area subject to the regulations set by FTA . 
3. A warehouse keeper shall  be appointed for such area . 
3. The specific area shall be registered through an applic ation to be submitted by the warehouse 
keeper to FTA  subject to the procedures FTA  sets.  
4. FTA  may request the provision of a financial guarantee in respect of the registration of every 
specific area as it sets.  
5. Every person appointed as warehouse keeper shall  control the specific area and supervise the 
same and the transport of goods without their launch for consumption to another specific 
area subject to the following conditions:  
a. To keep the records of excisable goods available in the specific area at an y time subject to 
item (8) of this Article.  
b. To keep a proof on the excisable goods transported to another specific area without their 
launch for consumption under item (8) of this Article.  
c. Any other records as required by FTA  in relation to a specific area  the warehouse keeper 
supervises.  
6. The records referred to in paragraph (a) of item (5) of this Article may be kept by other 
persons,  but they remain the warehouse keeper’s responsibility.  
7. The excisable goods imported to, received in or produced in a specif ic area or stored, kept, 
treated or otherwise in any form in a specific area will not be taxable unless they are cleared 
from the specific area or treated as offered  for consumption under article (12) hereof.  
8. The warehouse keeper shall  keep the supporting documents required by FTA  in relation to 
the keeping of excisable goods in the specific area and the ways of treatment of such goods 
and shall  submit such documents upon request. Such kept documents shall  be sufficient to 
ensure the following:  
a. The stock le vels at the specific area at any time . 
b. The value and quantity of excisable goods entering to the specific area . 
c. The value and quantity of excisable goods exiting from the specific area and offered  for 
consumption . Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  16 
 d. The value and quantity of excisable goods transported to another specific area including 
the details of such specific area . 
e. The value and quantity of exci sable goods transported from the specific area for export 
purposes . 
f. The value and quantity of excisable goods produced within the specific area . 
9. The transport of excisable goods from a specific area to another specific area inside the State 
shall not be subject to tax in the following cases:  
a. If the excisable goods or any part thereof are not offered  for consumption during 
transport . 
b. If the excisable goods are not used or any change is made thereto in any way during their 
transport . 
c. If the transport takes place in accordance with the rules and regulations set by FTA . 
10. For the purposes of article (14) of the Decree -law, the excisable goods are transported 
between specific areas in the State subject to the following procedures:  
a. The warehouse keeper in charge o f the specific area to which excisable goods are 
transported shall  issue a document with the following details:  
1. The type of excisable goods to be transported . 
2. The quantity and type of excisable goods to be transported . 
3. The value of tax due  in case the exci sable goods are offered  for consumption in the 
course of their transport to another specific area.  
b. The warehouse keeper in charge of the specific area in which excisable goods are 
delivered shall  ensure that the excisable goods are received.  
c. The excisable goods shall be  accompanied by the document issued according to 
paragraph (a) of this item during the transport of goods.  
d. The document issued according to paragraph (a) of this item in relation to the transport 
shall  be provided to FTA  upon request.  
11. For the purposes of Articles (12) and (14) of this Decree -law, the excisable goods may be 
transported between the specific areas  inside the State or from a specific area for export 
purposes if the following conditions are met:  Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  17 
 a. The warehouse keeper of the specific area from which excisable goods are transported 
shall remain responsible until they are received by the warehouse keeper  of the specific 
area to which are transported or until they are exported.  
b. The person in charge of transport of the excisable goods shall  be taxable or a warehouse 
keeper in any of the two areas.  
c. In case of transport of excisable goods by a taxable person,  prior approval shall  be 
obtained for transport of such excisable goods from the warehouse keepers and the 
warehouse keeper may refuse the request of the taxable person for transport of such 
goods.  
d. The warehouse keeper shall  keep a copy of all the approval s issued for the transport of 
excisable goods by the taxable person.  
 
Part Seven  
Calculation of Tax Due

Article (16)  
Deductible Tax  
1. A taxable person who is entitled to deduct tax under article (16) of the Decree -law may 
deduct the tax in his tax return in respect of the period during which the deduction right arises.  
2. For the purposes of item (1) of this Article , the deductible tax  amount equals the tax 
previously paid in respect of the same goods.  
3. For the purposes of evaluating the deductible tax  under item (2) of this Article , the taxable 
person may, if so, requested by FTA , submit proofs on the tax value previously paid in respect 
of the same excisable goods. FTA  shall set the way of submission of such proofs to ensure that 
the taxable person has paid the tax.  
4. For the purposes of item (3) of this Article , if the tax is paid  in respect of the excisable goods 
by another party within the supply chain, the taxable person shall  keep the tax payment proof 
as follows:  
a. A copy of the excisable goods purchase voucher  
b. Acknowledgment by the supplier confirming the payment of tax and val ue thereof.  Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  18 
 c. The information proving, in the way acceptable to FTA , that the excisable goods subject 
of the claim are the same excisable goods in respect of which the tax was paid . 
5. If the tax in respect of excisable goods becomes due in the State, the taxab le person may claim 
tax refund under paragraph (a) of item (1) of article (16) of the Decree -law in the following 
cases:  
a. If the goods are exported to a country outside the applying countries.  
b. If the goods are exported to an applying country and the tax was  paid in respect of the 
same goods.  
c. If the goods are consumed in an international flight departing from the State.  
6. Any tax deduction shall be on the basis of meeting the above conditions and the requirements 
set by FTA . 
 
Part Eight  
Tax Returns, Tax Periods and Tax Payment

Article (17)  
Tax Period Duration  
1. The tax period duration shall be one calendar month.  
2. FTA  may decide that the first tax period of the taxable person after registration is longer than 
the tax period duration set in item (1) of this Article . 
3. As an exception from the provisions of item (1) of this Article , FTA  may instruct the taxable 
person to p rovide tax returns in respect of longer tax periods or approve his application for 
such action.  
4. The application referred to in item (3) of this Article  shall be submitted to FTA  in the way and 
form set by FTA .

Article (18)  
Tax Return  
1. The taxable person shall submit a tax return in the way and form set by FTA . Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  19 
 2. The taxable person shall  submit the tax return to FTA  according to item (1) of this Article  latest 
by the 15th (fifteenth) day of the month following the respective tax period.

Article (19)  
Tax Payment  
1. The tax payable  shall be settled through the ways set by FTA . 
2. The taxable person shall  settle the tax payable  in respect of any month to FTA  latest by the 
15th (fifteenth) day of the next month.  
3. The customs departments shall : 
a. Verify the quantity of excisable goods imported to the State against the import 
acknowledgment submitted by the importer before clearance of the excisable goods. If 
the person is not taxable, the payment of any tax due  and charges shall  be verified.  
b. Verify  the quantity of excisable goods exported from the State against the export 
document.

Article (20)  
Submission of Periodic Tax Returns  
1.  The taxable person shall  submit tax returns in the way and form set by FTA  in respect of the 
following:  
a. Details of the excisable goods to be imported . 
b. Details of the excisable goods produced in the State . 
c. Details of the excisable goods transported from a specific area.  
2. FTA  shall set the dates for submission of tax returns referred to in item (1) of this Article . 
 
 
 
 
 
 Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  20 
 Part  Nine  
Refund of Excess Tax

Article (21)  
Refundable Excess Tax  
1.  The excess tax refund application which the taxable person may claim shall  contain the 
information and data set by FTA  and shall  be submitted through the ways set by FTA  within 
(5) five years from the date the person’s right to file the refund application arises.  
2. Subject to FTA  powers and its obligations specified in the Decree -law and this Resolution, FTA  
shall refund the excess tax to the taxable person if it verifies h is entitlement to the refund.  
3. Subject to item (6) of this Article , if FTA  is required to refund the excess tax under item (2) of 
this Article , this shall  be carried out within the later of:  
a. Two months from the submission of the refund application or  
b. (21) twenty -one  days from FTA  review of the refund application if it so decides.  
4. FTA  shall not be required to refund any excess tax to the taxable person in case of expiry of a 
period less than two tax periods from the end of the tax period during which the excess tax 
results.  
5. FTA  may, at its sole discretion, refund the excess tax before the expiry of the period of two tax 
periods in any of the following cases:  
a. If the taxable person cancels his tax registration or  
b. If FTA  finds that the taxabl e person will be engaged in taxable businesses in the future and 
that he is expected to have refundable excess tax for a period of not less than one year.  
6. If the taxable person delays the submission of the tax return in respect of any tax period under 
the provisions of the Decree -law, FTA  may suspend the refund of any refundable amounts 
until he submits any delayed returns.  
 
 
 
 
 Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  21 
 Part Ten  
Other Refund Cases

Article (22)  
Refund Applications in Special Cases  
1. If any tax is paid by a foreign government, international organization or diplomatic mission, 
the said tax refund application may be filed subject to the following conditions:  
a. The excisable goods shall  be obtained for official use exclusively.  
b. If the country where the foreign government, international organization or diplomatic 
mission is established and has official seat therein exempts the similar organizations of 
the State from the burdens of any excise tax applicable in such country.  
c. The ref und shall  be in line with the conditions of any international convention or other 
agreement on the tax obligations of such foreign government, international organization,  
or diplomatic mission.  
d. The excisable goods shall  not have been obtained for the purpo se of resale or any other 
commercial purposes.  
2. If a registered person in an applying country pays the tax in the State,  then he exports the 
excisable goods to another applying country and pays the tax in the other applying country, 
he may apply for tax ref und subject to the following conditions:  
a. He shall  not be registered in the State.  
b. To submit the evidence supporting his application and proving that the person is taxable 
in another applying country.  
c. To submit the evidence confirming the payment of tax in respect of the excisable goods 
in the State including the value of paid tax.  
d. To submit the evidence confirming the export of excisable goods to another applying 
country.  
e. To submit the evidence confirming the payment of tax in respect of the excisable goods  
in another applying country.  
3. Subject to article (21) of the Decree -law, the tax refund application shall be submitted as 
follows:  Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  22 
 a. Submission of the information and data requested by FTA  and through the ways it sets.  
b. If the application covers a period of n ot less than one month.  
c. If the application covers a tax paid in respect of goods,  the value of which is not less than 
the amount set in a resolution from the Minister.  
d. If the application is accompanied by the documents set by FTA . 
 
Part Eleven  
Keeping the Tax Records

Article (23)  
Requirements of Keeping Tax Records  
1. The taxable person shall keep the price lists of produced, imported,  or sold excisable goods 
and shall prov ide FTA  with such records upon request.  
2. For the purposes of item (1) of this Article , the price lists shall  be sufficient to identify the 
produced, imported or sold excisable goods and shall  cover the details of values of such 
excisable goods.  
3. The required tax records shall  be kept for the time periods and subject to the conditions and 
regulations set forth in the Executive Regulations of the Federal Decree -law No. (7) of 2017, 
referred to above.

Article (24)  
Repeal of Conflicting Provisions  
Every provision contradicting or conflicting with the provisions hereof  shall be repealed.  
 
 
 
 
 
 
 Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal  Decree -Law of 20 17 Concerning the 
Excise Tax  23

Article (25)  
Publi catio n and Enforcement  
This Resolution shall enter into force from 01/10/2017 and shall be published in the Official 
Gazette.  
 
 
 
 
 
Mohammed bin Rashid Al Maktoum  
Prime Minister  
 
Issued by us:  
On: 4 Muharram 1439 AH  
Corresponding to : 24 September 2017 AD