Who should Register for Excise Tax?

Businesses involved in excise goods are required to register for Excise Tax in the United Arab Emirates. Registration is mandatory for entities engaged in the following activities:

• Importers of Excise Goods: Companies importing excise goods into the UAE.
• Producers of Excise Goods: Businesses producing excise goods that are released for consumption within the UAE.
• Stockpilers of Excise Goods: Companies holding excise goods in the UAE in specific cases defined under the law.
• Warehouse Keepers: Individuals or entities responsible for managing and overseeing an excise warehouse or designated zone.

Timely registration is essential to ensure compliance and avoid administrative penalties under UAE Excise Tax regulations.

Documents Required for Excise Tax Registration UAE

• Passport copy of the manager, owner, and senior management
• Emirates ID of the manager, owner, and senior management
• Valid Trade License copy
• Certificate of Incorporation (if applicable)
• Customs number issued by the Customs Department (if applicable)
• Authorized signatory documents
• Articles of Association / Partnership Agreement / Club or Association documents
• Bank account details

Excise Tax Registration

Excise Tax is an indirect tax imposed on specific goods that are considered harmful to human health or the environment. The tax is applied at different stages of the supply chain, including import, production, and stockpiling of excise goods within the UAE.

Who is Responsible for Excise Tax?

• Companies importing excise goods into the UAE.
• Companies producing excise goods that are released for consumption in the UAE.
• Companies stockpiling excise goods in the UAE in certain specified cases.
• A Warehouse Keeper responsible for overseeing an excise warehouse or designated zone.

Goods Subject to Excise Tax in the UAE

Tobacco and Tobacco Products

Includes items under Schedule 24 of the GCC Common Customs Tariff, such as:

• Cigarettes, cigars, and cigarillos
• Chewing tobacco
• Hand-rolling tobacco
• Herbal smoking products
• Snuff and expanded tobacco
• Reconstituted tobacco sheets

Carbonated Drinks

Covers all aerated beverages and concentrates, powders, gels, or extracts intended for making such drinks, excluding unflavoured aerated water.

Electronic Smoking Devices and Liquids

Includes all electronic smoking devices and tools, whether containing nicotine or not. Liquids used in these devices are also subject to Excise Tax.

Sweetened Drinks

Includes beverages with added sugar or sweeteners, such as:

• Ready-to-drink beverages
• Concentrates, powders, gels, or extracts for preparing sweetened drinks
• Sugars including white, brown, powdered sugar, and glucose syrup
• Sweeteners such as saccharin, aspartame, sorbitol, and neotame

Required Documents for Excise Tax Registration

• Trade License
• MOA (Memorandum of Association)
• Passport copy (Owner, Partners & Shareholders)
• Emirates ID (Owner, Partners & Shareholders)
• Visa copy
• Commercial invoice
• Account confirmation details – Mandatory
• Email ID and Mobile number
• Customs certificate – Mandatory
• Company bank details – Mandatory
• Product registration certificate – Mandatory