Through this service, the FTA renews the registration of designated zones for Excise Tax purposes on an annual basis

• Official Site Plan of the warehouse, managed by the warehouse keeper, that is issued by the Free Zone Authority (stamped and signed by the Free Zone Authority). The provided plan shall include the plot number
• Detailed warehouse plan, signed and stamped by the engineering consultant and the authorized signatory, showing the areas where the goods are stored and the types of goods stored (both excise goods and non-excise goods)
• Excise goods flow and movement plan
• Letter on the warehouse keeper’s printed letterhead with detailed description of the inventory system used in designated zone, along with screenshots of the system (signed and stamped by the authorized signatory)
• Declaration clarifying the details of procedures followed when moving/shifting excise goods, including the entry/exit of excise goods into/from the designated zone
• Images proving that CCTV cameras are installed and working properly in the designated zone
• Letter clarifying procedures and measures adopted in the warehouse to allow the entry of authorized employees/visitors to the designated zone, and confirming that a governed mechanism is set in place to achieve that, in addition to images showing the tools used for this purpose
• Images of the goods and how they are distinguished in the designated zone/warehouse
• Evidence that the transactions relating to the stock are being logged in the system regularly and that stock reports are issued and approved by the warehouse keeper
• Monthly financial reports for 12 months on the value of excise goods in the designated zone and the Excise Tax amount as per the advertised price
• Monthly average of the price of the excise goods held at the end of each month in the designated zone and the Excise Tax amount on the advertised price
• Estimate of the amount of Excise Tax which will be suspended in relation to the excise goods entered into the proposed designated zone
• Bank guarantee
• Passport/Emirates ID of the authorized signatory
• Proof of authorization for the authorized signatory

1. Access the EmaraTax account dashboard
2. Click on “View” to access the Taxable Person Account
3. Click on “View” under “Designated Zone Management”
4. Choose the required registered Designated Zone that required amendment and click on “Amend” to initiate the amendment process

 

1. When shall the registration of the designated zone for Excise Tax purposes be renewed?

For Excise Tax purposes, designated zone registration must be renewed annually. If the designated zone registration is not renewed, the registration will expire, and the designated zone status will be lost

2. What is the specified time period within which the FTA shall receive the renewal fees from the date of suspension?

The FTA shall receive the renewal fees within 20 business days from the date of suspension

 

1. The entry/exit of excise goods into/from the designated zone should be done under the supervision of Customs (if applicable) or under the responsibility of the warehouse keeper
2. The procedures for the entry/exit of excise goods into/from the designated zone should be monitored and reviewed to be amended when required
3. If the registration of the designated zone is not renewed, the area will no longer be a designated zone for Excise Tax purposes and Excise Tax needs to be accounted for and paid on all excise goods in this former designated zone
4. If the application is incomplete, or additional information is required to be submitted, the FTA will ask the applicant to provide additional documentation. After submitting the additional documentation, it may take the FTA a further 20 business days to respond to the updated request