Executive Regulation of the Excise Tax Law — Article 47
Chapter Eight · Tax Return and Records
An importer must, within 30 days after the end of a Tax Year, submit a statement of Excise Goods imported during that year containing:
1. Tax Identification Number.
2. Type and quantity of imported Excise Goods.
3. Harmonized System code.
4. Specified retail selling price.
5. Applicable Tax rate.
6. Tax paid to the Directorate General of Customs.
7. Any other data specified by the Authority.
Interpretation and application must be checked against the official Arabic text and the current version.
