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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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The entire contents of this article is solely for information purpose and have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation.. It doesn't constitute professional advice or a formal recommendation. The author has undertook utmost care to disseminate the true and correct view and doesn't accept liability for any errors or omissions. You are kindly requested to verify & confirm the updates from the genuine sources before acting on any of the information's provided herein above.

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