Taxation · UAE federal Excise Tax

FTA Excise Tax guides and clarifications

A catalogue of 152 official FTA Excise Tax materials. Twenty-five documents have been reviewed in full and independently explained in four languages; the remainder are displayed as verifiable official-source metadata.

Material typeOfficial Excise Tax guidance
Legal branchTaxation
Legal systemUAE federal Excise Tax
Source languageArabic / English; SGC editorial versions are not official translations
Review dateSeptember 27, 2026

01

Document overview

A catalogue of 152 official FTA Excise Tax materials. Twenty-five documents have been reviewed in full and independently explained in four languages; the remainder are displayed as verifiable official-source metadata.

  • All 152 records in the official FTA catalogue are indexed.
  • Twenty-five full editorial explanations also cover EXTP010, amendment and renewal of a Designated Zone registration, FTA reconsideration, UAE PASS login and the Taxable Person dashboard.
  • Superseded, transitional, expired, archived and interface-specific editions are separated from current rules; unreviewed records are not presented as translated full text.

02

Scope and exclusions

03

Editorial explanation

General Procedure412 KB

Private Clarifications Tax Procedures | TPGPC1

Text and commentary · 4 languages
Issue dateJul 15, 2026
Public Clarifications703 KB

EXTP011-Natural Shortage of Excise Goods

Text and commentary · 4 languages
Issue dateMar 16, 2026
Public Clarifications634 KB

EXTP014 - Natural Losses in Excise Goods

Text and commentary · 4 languages
Issue dateMar 16, 2026
Excise Tax489 KB

Taxable Person Guide for Excise Tax (Excise Goods) | ETGTP2

Text and commentary · 4 languages
Issue dateFeb 10, 2026
Excise Tax700 KB

Taxable Person Guide for Excise Tax | ETGTP1

Text and commentary · 4 languages
Issue dateJan 02, 2026
Public Clarifications618 KB

EXTP013 | Implementation of a Tiered Volumetric Model of Excise Tax for Sweetened Drinks

Text and commentary · 4 languages
Issue dateDec 29, 2025
Public Clarifications481 KB

EXTP012 - Transition to a Tiered Volumetric Model for Excise Tax for Sweetened Drinks

Text and commentary · 4 languages
Issue dateSep 11, 2025
Corporate Tax Guides archive370 KB

Private Clarifications - TPGPC1

Text and commentary · 4 languages
Issue dateJul 25, 2025
Excise Archive299 KB

Private Clarifications - TPGPC1

Text and commentary · 4 languages
Issue dateNov 18, 2024
Excise Tax201 KB

Administrative Exceptions Excise Tax Guide | EGAE01

Text and commentary · 4 languages
Issue dateMar 25, 2025
General Procedure837 KB

Raqeeb: Whistle Blower Program for Tax Violations and Evasion User Guide

Text and commentary · 4 languages
Issue dateDec 31, 2024
Public Clarifications535 KB

Tax Assessment Reviews - TAXP008

Text and commentary · 4 languages
Issue dateNov 13, 2024
Public Clarifications400 KB

TAXP007 - Grace period to update information in tax records

Text and commentary · 4 languages
Issue dateNov 06, 2024
Excise Tax6732 KB

EX203H Local Purchase Declaration

Text and commentary · 4 languages
Issue dateAug 19, 2024
Excise Tax5234 KB

Excise Tax Refund

Text and commentary · 4 languages
Issue dateAug 08, 2024
Excise Tax7475 KB

Register Business Details

Text and commentary · 4 languages
Issue dateAug 08, 2024
Public Clarifications655 KB

Issuance of a New Tax Procedures Executive Regulation

Text and commentary · 4 languages
Issue dateJul 28, 2023
Excise Archive229 KB

Administrative Exceptions Excise Tax Guide

Text and commentary · 4 languages
Issue dateJun 19, 2023
Corporate Tax Guides archive272 KB

PRIVATE Clarifications Tax Procedures TPGPC1

Text and commentary · 4 languages
Issue dateJun 01, 2023
Excise Tax44 KB

Register Designated Zone

Text and commentary · 4 languages
Issue dateApr 11, 2023
Excise Tax203078 KB

Amend Designated Zone

Text and commentary · 4 languages
Issue dateApr 05, 2023
Public Clarifications502 KB

Registration of Warehouse Keeper and Registration and Renewal of Registration of Designated Zones

Text and commentary · 4 languages
Issue dateMar 10, 2023
General Procedures34640 KB

Reconsideration request

Text and commentary · 4 languages
Issue dateFeb 24, 2023
General Procedures32091 KB

Login to EmaraTax using UAE PASS

Text and commentary · 4 languages
Issue dateJan 31, 2023
General Procedures61078 KB

Taxable Person Dashboard

Text and commentary · 4 languages
Issue dateJan 31, 2023
Excise Tax17 KB

Production within a Designated Zone EX202A

Text and commentary · 4 languages
Issue dateDec 14, 2022
Excise Tax70228 KB

Release Goods From Designated Zone Into Free Circulation - EX202A

Text and commentary · 4 languages
Issue dateDec 14, 2022
Excise Tax18 KB

Opening Stock Declaration Registrant owner approval - EX204

Text and commentary · 4 languages
Issue dateDec 14, 2022
Excise Tax18 KB

Transfer of Ownership within a Designated Zone The goods sold are kept in the same Designated Zone- EX203C

Text and commentary · 4 languages
Issue dateDec 14, 2022
Excise Tax75415 KB

Stockpile Declaration - EX203D

Text and commentary · 4 languages
Issue dateDec 14, 2022
Excise Tax18 KB

Transfer of Goods to Another Designated Zone - EX202A

Official source ↗Official source ↗
Issue dateDec 14, 2022
Excise Tax59349 KB

Consumption of Goods Within Designated Zone - EX202A

Official source ↗Official source ↗
Issue dateDec 14, 2022
Excise Tax18 KB

Lost and Damaged Declaration for Non-Registered Stock Owners - EX203E

Official source ↗Official source ↗
Issue dateDec 14, 2022
Excise Tax55149 KB

Producer Declaration - EX202B

Official source ↗Official source ↗
Issue dateDec 14, 2022
Excise Tax17 KB

Production within a Designated Zone Warehouse Keeper approval - EX202A

Official source ↗Official source ↗
Issue dateDec 14, 2022
Excise Tax81903 KB

Excise Tax Suspension - Excise Tax Clearing Company TINCE Import Declaration - EX201A

Official source ↗Official source ↗
Issue dateDec 14, 2022
Excise Tax18 KB

Entering goods into a Designated Zone - EX202A

Official source ↗Official source ↗
Issue dateDec 14, 2022
Excise Tax18 KB

Local Purchase Form - EX203A

Official source ↗Official source ↗
Issue dateDec 14, 2022
Excise Tax18 KB

Local Purchase Form Seller TRN Approval - EX203A

Official source ↗Official source ↗
Issue dateDec 14, 2022
Excise Tax27 KB

Transfer Goods for Export from a Designated Zone - EX202A

Official source ↗Official source ↗
Issue dateDec 14, 2022
Excise Tax18 KB

Lost and Damaged Declaration - EX203B

Official source ↗Official source ↗
Issue dateDec 14, 2022
Excise Tax18 KB

Opening Stock Declaration - EX204

Official source ↗Official source ↗
Issue dateDec 14, 2022
Excise Tax18 KB

Import Goods to a Designated Zone - EX202A

Official source ↗Official source ↗
Issue dateDec 14, 2022
Excise Tax18 KB

Import Declaration for Non-Registered Importers - EX201

Official source ↗Official source ↗
Issue dateDec 14, 2022
Excise Tax20 KB

Non-Registered Stock Movement Declaration - EX204A

Official source ↗Official source ↗
Issue dateDec 14, 2022
Excise Tax67940 KB

Transfer of ownership within Designated Zone registered Seller to non-registered Purchaser - EX203F

Official source ↗Official source ↗
Issue dateDec 14, 2022
Excise Tax18 KB

Transfer of Goods to Another Designated Zone Registrant purchaser approval process - EX202A

Official source ↗Official source ↗
Issue dateDec 14, 2022
Excise Tax18 KB

Import Declaration for Registered Importers - EX201

Official source ↗Official source ↗
Issue dateDec 14, 2022
Excise Tax36689 KB

Request for Print Certificate Designated Zone

Official source ↗Official source ↗
Issue dateDec 13, 2022
Excise Tax58811 KB

Excise Tax Deductible Declaration - EX203

Official source ↗Official source ↗
Issue dateDec 12, 2022
General Procedures48630 KB

Payments by Registrants through FAB Magnati

Official source ↗Official source ↗
Issue dateDec 12, 2022
General Procedures47314 KB

Payments by Registrants through GIBAN

Official source ↗Official source ↗
Issue dateDec 12, 2022
General Procedures48970 KB

Making advanced payments by registrants without outstanding liability

Official source ↗Official source ↗
Issue dateDec 12, 2022
Excise Tax86322 KB

Amend Warehouse keeper

Official source ↗Official source ↗
Issue dateDec 10, 2022
Excise Tax53156 KB

Initiate Direct Refunds for Excise Tax Registrant - EX311

Official source ↗Official source ↗
Issue dateDec 10, 2022
Excise Tax67095 KB

Amend Excise Tax Registration -Require FTA Approval

Official source ↗Official source ↗
Issue dateDec 10, 2022
Excise Tax85768 KB

Correction of Excise Tax Return -Under 10000 AED

Official source ↗Official source ↗
Issue dateDec 10, 2022
Excise Tax94982 KB

Amend Excise Tax Clearing Company TINCE

Official source ↗Official source ↗
Issue dateDec 10, 2022
Excise Tax34561 KB

Link and Delink Excise Tax Clearing Company TINCE

Official source ↗Official source ↗
Issue dateDec 09, 2022
Excise Tax106958 KB

Register Excise Tax Clearing Company TINCE

Official source ↗Official source ↗
Issue dateDec 09, 2022
Excise Tax162384 KB

Register Warehouse keeper

Official source ↗Official source ↗
Issue dateDec 09, 2022
Excise Tax23479 KB

Add New Products to FTA Published List

Official source ↗Official source ↗
Issue dateDec 09, 2022
Excise Tax51338 KB

Item Classification Request

Official source ↗Official source ↗
Issue dateDec 09, 2022
Excise Tax55802 KB

Resubmit Excise Tax Voluntary Disclosure

Official source ↗Official source ↗
Issue dateDec 09, 2022
Excise Tax30417 KB

Edit Excise Tax Clearing Company TINCE

Official source ↗Official source ↗
Issue dateDec 09, 2022
Excise Tax34700 KB

Request for Excise Tax Print Certificate

Official source ↗Official source ↗
Issue dateDec 09, 2022
Excise Tax34226 KB

Edit Warehouse keeper -Does not require FTA Approval

Official source ↗Official source ↗
Issue dateDec 09, 2022
Excise Tax78925 KB

Submit Excise Tax Voluntary Disclosure

Official source ↗Official source ↗
Issue dateDec 09, 2022
Excise Tax41973 KB

Replace Financial Guarantee Designated Zone

Official source ↗Official source ↗
Issue dateDec 09, 2022
Excise Tax54908 KB

Excise Tax Suspension Consumed and Released Goods Declaration - EX201B

Official source ↗Official source ↗
Issue dateDec 08, 2022
Excise Tax35505 KB

Request for Print Certificate Warehouse keeper

Official source ↗Official source ↗
Issue dateDec 08, 2022
Excise Tax46614 KB

Registered Persons Declaring Excise Tax at the End of Tax Period - EX200

Official source ↗Official source ↗
Issue dateDec 08, 2022
Excise Tax68651 KB

Deregister Excise Tax Clearing Company TINCE

Official source ↗Official source ↗
Issue dateDec 08, 2022
Excise Tax64474 KB

Destruction Certificate for Lost and Damaged Excise Goods

Official source ↗Official source ↗
Issue dateDec 08, 2022
Excise Tax98784 KB

Convert Excise Tax Registration exception TINXE to Excise Tax Registration TRN

Official source ↗Official source ↗
Issue dateDec 08, 2022
Excise Tax47720 KB

Price Amendment Request

Official source ↗Official source ↗
Issue dateDec 08, 2022
Excise Tax72041 KB

Deregister Designated Zone

Official source ↗Official source ↗
Issue dateDec 08, 2022
Excise Tax109010 KB

Excise Tax Registration

Official source ↗Official source ↗
Issue dateDec 08, 2022
Excise Tax42606 KB

Edit Excise Tax Registration

Official source ↗Official source ↗
Issue dateDec 08, 2022
Excise Tax144 KB

Excise Tax Return User Guide

Official source ↗Official source ↗
Issue dateDec 08, 2022
Excise Tax64800 KB

Excise Tax Deregistration

Official source ↗Official source ↗
Issue dateDec 08, 2022
Excise Tax53123 KB

Cancel Import Declaration by Non-Registered Importer - EX201C

Official source ↗Official source ↗
Issue dateDec 08, 2022
General Procedures23221 KB

Tax Agent Infraction

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax23221 KB

Tax Agent Infraction

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax34796 KB

Request for Print Certificate Tax Agent

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures34796 KB

Request for Print Certificate Tax Agent

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures35493 KB

Request for Print Certificate Tax Agency

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax35493 KB

Request for Print Certificate Tax Agency

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures34792 KB

Renew Tax Agent

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures18402 KB

Register as an Online User

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax18402 KB

Register as an Online User

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures92084 KB

Register as a Tax Agent

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax92084 KB

Register as a Tax Agent

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures66454 KB

Register as a Tax Agency

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax66454 KB

Register as a Tax Agency

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax48630 KB

Payements by Registrants through FAB Magnati

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax47314 KB

Payements by Registrants through GIBAN

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures47166 KB

Manage Online User - Link multiple online users to a single taxable persons account

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax47166 KB

Manage Online User

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax52225 KB

Making advanced payments by registrants with outstanding liability

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures52225 KB

Making advanced payments by registrants with outstanding liability

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures38056 KB

Link TRN to new email address

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax38056 KB

Link TRN to new email address

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures41963 KB

Link Tax Agent to a Tax Agency

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax41963 KB

Link Tax Agent to a Tax Agency

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures50784 KB

Link Tax Agency to a Taxable person

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax50784 KB

Link Tax Agency to a Taxable person

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax42062 KB

Link Tax Agency to a Tax Agent

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures42062 KB

Link Tax Agency to a Tax Agent

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures38561 KB

Inquiries

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax38491 KB

Deregister Tax Agent

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures38491 KB

Deregister Tax Agent

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax39609 KB

Deregister Tax Agency

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures39609 KB

Deregister Tax Agency

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax79658 KB

Delink Escalation to FTA by Tax Agent or Tax Agency

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures79658 KB

Delink Escalation to FTA by Tax Agent or Tax Agency

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax53321 KB

Delink Taxable Person from Tax Agency by Tax Agency

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures53321 KB

Delink Taxable Person from Tax Agency by Tax Agency

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures50073 KB

Delink Tax Agent from Tax Agency by Tax Agent

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax50073 KB

Delink Tax Agent from Tax Agency by Tax Agent

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures49547 KB

Delink Tax Agent from Tax Agency by Tax Agency

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax49547 KB

Delink Tax Agent from Tax Agency by Tax Agency

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures39276 KB

Complaints

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures45119 KB

Amend Tax Agent

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax521 KB

Tax Agent Professional Standards Guide

Official source ↗Official source ↗
Issue dateDec 03, 2022
General Procedures56941 KB

Amend Tax Agency

Official source ↗Official source ↗
Issue dateDec 03, 2022
Excise Tax800 KB

Raqeeb - Whistle Blower Program for Tax Violations and Evasion User Guide

Official source ↗Official source ↗
Issue dateDec 03, 2022
Public Clarifications465 KB

Amendment of the Excise Tax Decree-Law – Federal Decree-Law No. 19 of 2022

Official source ↗Official source ↗
Issue dateOct 13, 2022
Public Clarifications439 KB

Excise Tax Designated Zones – Calculation of financial guarantees

Official source ↗Official source ↗
Issue dateAug 31, 2022
New Additions476 KB

Excise Goods which are deficient or missing and the process for the destruction of Excise Goods within a Designated Zone

Official source ↗Official source ↗
Issue dateJun 21, 2022
General Procedures800 KB

Raqeeb - Whistle Blower Program for Tax Violations and Evasion User Guide

Official source ↗Official source ↗
Issue dateApr 14, 2022
Public Clarifications1531 KB

Stockpiling of Excise Goods

Official source ↗Official source ↗
Issue dateMar 23, 2022
Public Clarifications489 KB

Redetermination of Administrative Penalties Levied Prior to the Effective Date of Cabinet Decision No. 49 of 2021

Official source ↗Official source ↗
Issue dateMar 21, 2022
Public Clarifications447 KB

Redetermination of Administrative Penalties Levied Prior to the Effective Date of Cabinet Decision No. 49 of 2021

Official source ↗Official source ↗
Issue dateMar 21, 2022
Public Clarifications382 KB

Postponement of the Implementation of the Final Step of Phase Two of the Marking Tobacco and Tobacco Products Scheme (“the Scheme”)

Official source ↗Official source ↗
Issue dateMar 21, 2022
Public Clarifications1026 KB

Renewal of Designated Zone Registrations

Official source ↗Official source ↗
Issue dateMar 21, 2022
Public Clarifications1165 KB

Deregistration of Stockpilers

Official source ↗Official source ↗
Issue dateMar 21, 2022
Public Clarifications1117 KB

Moving Excise Goods which are Marked with a Digital Tax Stamp Not Containing End-to-End Traceability

Official source ↗Official source ↗
Issue dateMar 21, 2022
Public Clarifications1177 KB

Scenarios requiring the return of Digital Tax Stamps

Official source ↗Official source ↗
Issue dateMar 21, 2022
Public Clarifications658 KB

Amendment of Penalties

Official source ↗Official source ↗
Issue dateMar 19, 2022
Public Clarifications486 KB

Amendment of Tax Procedures Law – Federal Decree-Law No. 28 of 2021

Official source ↗Official source ↗
Issue dateNov 14, 2021
Excise Tax55 KB

Administrative Exceptions Excise Tax Guide

Official source ↗Official source ↗
Issue dateNov 14, 2021
Excise Tax358 KB

Excise Tax Scenarios - Producers

Official source ↗Official source ↗
Issue dateNov 14, 2021
Excise Tax371 KB

Excise Tax Scenarios - Importers

Official source ↗Official source ↗
Issue dateNov 14, 2021
Excise Tax370 KB

Excise Tax Scenarios - Released From a Designated Zone

Official source ↗Official source ↗
Issue dateNov 14, 2021
Excise Tax753 KB

Taxable Person Guide - Excise Tax

Official source ↗Official source ↗
Issue dateSep 30, 2019
General Procedures521 KB

Tax Agent Professional Standards Guide

Official source ↗Official source ↗
Issue dateMay 13, 2019

05

Official primary source

Official Excise Tax guidance collection · 152 source records

Verify official text ↗
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