In the application of the provisions of the Excise Tax, the following words and expressions shall have the meanings assigned against each, unless the context requires otherwise:
State: United Arab Emirates.
Minister: Minister of Finance.
Authority: Federal Tax Authority.
Tax: Excise Tax.
Decree-Law: Federal Decree-Law No. (7) of 2017 on Excise Tax
Excise Goods: Goods that will be determined as subject to Tax by a Cabinet decision upon the suggestion of the Minister.
Import: The arrival of Goods from abroad into territory of the State.
Export: The departure of goods from the territory of the State, including Direct and Indirect Exports.
Direct Export: An Export of Excise Goods to a destination outside the State, where the supplier is responsible for arranging transport, or appointing a freight agent to do so on his behalf.
Indirect Export: An Export of Excise Goods to an overseas customer who arranges for the collection of the goods from the supplier in the State and Exports them himself, or has appointed a freight agent to do so on his behalf.
Overseas Customer: The Person who is not resident in the State and does not have an establishment in the State and is not a Registrant for Tax in the State.
Person: A natural or legal person.
Taxable Person: Any Person who is registered or obligated to register for Tax purposes under the provisions of the Decree-Law.
Designated Zone: Any fenced area intended to be a free zone that cannot be entered or exited except through a designated road, and any area designated by the Authority as being subject to the supervision of a Warehouse Keeper, in accordance with the provisions of this Decision.
Warehouse Keeper: Any Person approved and registered at the Authority to supervise a Designated Zone in accordance with the provisions of this Decision.
Tax Registration: A procedure whereby the Taxable Person or the Legal Representative registers at the Authority for Tax purposes.
Tax Registration Number (TRN): A unique number issued by the Authority for each Person registered for Tax purposes.
Registrant: The Taxable Person who has been issued with a TRN.
Importer: The Person whose name appears for customs clearance purposes as the importer of the Excise Goods on the date of Import.
Tax Return: Information and data specified for Tax purposes, submitted by the Taxable Person in accordance with the form prepared by the Authority.
Business: Any activity conducted regularly, on an ongoing basis and independently by any Person, in any location, which involves or may involve trading in Excise Goods.
Refundable Tax: Amounts that have been paid and that the Authority may return to the Person pursuant to the provisions of the Decree-Law.
Due Tax: Tax that is calculated and imposed pursuant to the provisions of the Decree-Law.
Payable Tax: The Due Tax that is due for payment to the Authority.
Tax Period: A specific period of time for which Payable Tax shall be calculated and paid.
Stockpiler: The Person who owns Excise Goods and cannot demonstrate that such goods had been previously subject to Tax pursuant to the conditions stated in this Decision.
Customs Legislation: Federal and Local legislation that regulates customs in the State.
Implementing States: The States of the Gulf Cooperation Council that apply a Tax law pursuant to an issued legislation
Duty Free Shop: A retail shop situated in a Designated Zone selling goods for sale to travellers departing the State.
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