Excise Tax Advisory Services in Dubai ,United Arab Emirates
Excise Tax
Designated Zone Declaration
Excise tax is a form of indirect tax levied on specific goods like tobacco products, carbonated drinks which are typically harmful to human health or the environment. The UAE Government is levying excise tax to reduce the consumption of these type of unhealthy and harmful commodities while also raise revenues for the government that can be spent on beneficial public services.
Zone Declaration for UAE Designated Zone
Purchase from
Forms
When to File
Local Market
- 203A
- 202A (Excise good Entered into Designated Zone)
- At the time of Purchase
- At the time goods are entered into the designated zone
Imported
- 201
- 202A (Excise good Enter into Designated Zone)
- On or before the import
- Before the goods are entered into DZ
Another DZ
(Without Custom Check)
- 202A [import to designated zone (where there is no customs check
- At the time of Transfer.
Another DZ (with Custom Check)
- 201
- 202A (Excise good Enter into Designated Zone)
- At the time of import
- When goods are entered into DZ
Same DZ
- 202A (import to designated zone)
- Before goods are transferred
Sold to
Forms
When to File
For free circulation (With custom Check)
- 201
- On or before the goods are sold
For free circulation (without custom
Check)
- 202A [Release goods from DZ into free Circulation (where there is no customs
check)
- On or before the goods are sold
Export the goods (Where there is a custom Check)
- 201 (Release from DZ)
- At the point of release from DZ
- At the point of Export.
Export the goods (where no custom check)
- 203
- 202A (Transfer goods for export from Designated Zone)
- At the point of Export
Another DZ
- 201 (Release from DZ)
- 202A (Transfer goods to another Designated Zone)
- At the point, goods are released from DZ
- On or before the time of goods are entered into DZ
Same DZ
- 203
- At the time of Transfer
Consumed in DZ
- 202A (Consumption of goods within a Designated Zone)
- At the points goods are consumed
Shortage/ Loss
- 203B
- Within 30 days from the shortage of relevant documents
Is every Freezones a Designated Zone ?
Benefits of Designated Zone
- The excise goods imported, produced, or preserved in a Designated Zone and exported from Designated Zone will be treated as not released for consumption in the UAE and can take the benefit of tax suspension
- Transfer of the goods within the designated zone will not attract the excise tax as it is not considered to be released for consumption
- Excise tax can be deferred if excise goods are imported, produce, or stored within a designated zone until those goods are released for consumption in the UAE.
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