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Demystifying Excise Tax Declarations for UAE Imports: A Guide for Businesses

Feeling overwhelmed by the process of declaring Excise Tax on imported goods in the UAE? You're not alone. This guide simplifies the procedure for both registered and non-registered businesses, ensuring a smooth customs clearance and tax compliance.

Understanding Your Business Status

The steps involved depend on your VAT and Excise Tax registration status. Here's a breakdown for different scenarios:

Registered for Excise Tax and VAT (Full Registration):

1. Submit an Excise Tax import declaration before import.
2. Pay the Excise Tax when filing your Excise Tax return.
3. Submit your regular customs declaration.
4. Pay any applicable VAT when filing your VAT return.

Registered for VAT only (Not Registered for Excise Tax):

1. Submit an Excise Tax import declaration before import.
2. Pay the Excise Tax immediately upon submitting the declaration.
3. Submit your customs declaration.
4. Pay VAT on the excisable goods when filing your VAT return.

Not Registered for VAT or Excise Tax:

1. Submit a regular import declaration before import.
2. Pay the Excise Tax at the time of import.
3. Submit your customs declaration.
4. Access the VAT Import Declaration VAT Payment Form on the FTA eServices portal.
5. Complete the payment for any applicable VAT.

Importing into Designated Zones (DZs)

The process differs slightly when importing excisable goods into a Designated Zone (DZ):

VAT & Excise Tax Registered - Importing into an Excise Tax DZ (not a VAT DZ):

1. Submit an Excise Tax import declaration before import.
2. Submit your customs declaration.
3. Submit a Deductible Excise Tax form upon entry, mentioning the originally declared tax.
4. Upload the import declaration and any customs evidence for tax deduction claims.
5. Pay VAT when filing your VAT return.

VAT & Excise Tax Registered - Importing into a VAT DZ (not an Excise Tax DZ):

1. Submit an Excise Tax import declaration before import.
2. Submit your customs declaration.
3. Pay the Excise Tax when filing your Excise Tax return (VAT not applicable).

Registered for VAT & Excise Tax: Transferring Goods Between DZs:

1. Submit an Excise Tax import declaration before import.
2. Submit your customs declaration.
3. Submit a Deductible Excise Tax Form mentioning the originally declared tax and the zones involved.
4. Upload the import declaration and any customs evidence for tax deduction claims.
5. VAT is not applicable in this scenario.

Key Takeaways: