Designated Zone Amendment

Use this service to amend your Designated Zone registration details, including updating the categories of excise goods stored in your Designated Zone. Use this service to also reactivate your Designated Zone registration if it is in suspension.

Designated Zone Renewal
You can also use this service to renew your Designated Zone registration. The designated zones registration is valid for 12 months and must be renewed before the expiry of this period. As part of the designated zones registration renewal request, the warehouse keeper is required to: 

    Specify the types of excise goods that are or will be kept in the designated zone. 
    Specify the quantity of excise goods which is or will be kept in the designated zone. 
    Provide proof that adequate physical security measures in respect of the designated zone were implemented. 
    Provide proof that it maintains a stock and record management system which tracks goods moving into and out of the designated zone as well as transfers between designated zones.
    Provide a financial guarantee in respect of the excise goods stored or to be stored in the designated zone.

Failure to meet these requirements may result in the suspension of the registration of a designated zone, i.e. suspension of all imports of excise goods as well as the production of goods in the designated zone.

•EmaraTax platform:
24 hours a day, 7 days a week

For registration amendments - Free of charge For registration renewal - AED2,000 / designated zone

45 Minutes.

Generally, estimated time to complete the application by the FTA is 20 business days from the date the completed application was received. However, in case where any additional information is needed FTA may take additional time to process the application. The applicant needs to provide the additional information and re-submit the application. It may take the FTA a further 20 business days to respond to the updated application. If the application is not resubmitted within 60 calendar days from the date you received the notification from FTA, the application will be auto rejected

Required documents 
Where you are applying to amend your Designated Zone registration, it may be necessary for you to prepare the following information in an appropriate format and include it in your online application. Note that not all the below documents may be needed for your application. Only those documents relevant for the amendment will be required to be submitted as part of your application: 

    Documents demonstrating the capabilities of your stock and record management system(s).
    Documents explaining the process which will be adopted with respect to the entry and removal of Excise Goods to/from your Designated Zone.
    Documents demonstrating the measures which are put in place to control the access of personnel to your Designated Zone and the excise goods within it. 
    Documents demonstrating how you will identify and monitor the entry into your Designated Zone of excise goods on which no Excise Tax has been paid.
    Documents demonstrating how you will identify and monitor the arrival from or transfer to another Designated Zone of excise goods on which no Excise Tax has been paid. 
    Documents demonstrating information required for calculating the financial guarantee for your Designated Zone. 
    Warehouse Keeper's annual financial statements for the latest year ended.
    Copy of Ministry of Human Resources and Emiritasation ("MOHRE") certificate as a proof for Number of persons employed by the Warehouse Keeper.
    Examples of the above-mentioned documents are as follows: 
    
    Official Site Plan of your warehouse (including the plot number), issued, stamped, and signed by the Free Zone Authority. 
    Detailed warehouse plan, signed and stamped by the engineering consultant and the authorised 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. This refers to the step-by-step movement of the excise goods into and from your Designated Zone. For example, excise goods enter from Gate 1, are inspected by security, enter into Designated Zone, documentation is processed in case of production within Designated Zone, excise goods exit from Gate 2, and documentation is processed for the exit.
    Letter on your Warehouse Keeper letterhead with detailed description of the inventory system used in your Designated Zone, along with screenshots of the system (signed and stamped by the authorised signatory).
    Declaration clarifying the details of procedures followed when moving/shifting excise goods, including the entry/exit of excise goods into/from your Designated Zone.
    The applicant is required to provide sufficient evidence to prove which of the following physical security criteria are met:
    
        The physical site has sufficient space to store at least the average month-end holding stock reflected in the registration form. 
        The premises allow for excise goods to be stored in separate identifiable locations that are clearly marked. 
        The entrances and external doors of the premises are of solid material and fitted with appropriate locking systems such as keypad code locks or electronic locks. If separate freight doors are constructed, all access through the freight doors are monitored with CCTV cameras and/or security personnel.
        Windows are fitted with barriers to restrict access and removal of the excise goods.
        Alarms or anti-theft or anti-intrusion systems are configured to detect unauthorised access outside business hours. These systems are connected to a security monitoring point such as a security office on the site. 
        The warehouse building is fit for operations. This can be evidenced, for example, by submitting a health and safety certificate issued by the competent authority such as UAE Civil Defense.
        The premises have external perimeter fencing prohibiting any unauthorized entry. The fencing is of an appropriate height to prevent any illegal entry through, over, or under it, and is maintained in good condition.
        All entry and exit points, including gates, are controlled, and unauthorised access to the premises is restricted. All gates are fitted with security locks and/or barriers to restrict access.
        The premises are guarded by trained security personnel. The warehouse keeper retains details of the security guards on site, including their working hours and shift, job duties, and details of their supervisor responsible for the overall security of the premises. Security checks are conducted at the gates by the security personnel for anyone leaving the premises.
        The warehouse keeper retains access to logs that identify the details of persons that accessed the premises, including authorised personnel and visitors.
        Exterior and interior security lighting are installed at all entry and exit points, storage areas, parking and holding areas. The lighting is sufficient to ensure that every part of the area is illuminated to enable a clear identification of persons through the CCTV system. 
        The premises are covered by a robust CCTV monitoring system that covers all the entry and exit points as well as all the storage areas. It is recommended that the surveillance system be capable of real-time recording, automatic archiving, night vision cameras and high-quality video recording that can store at least 60 days of recording.
    
    
    Letter clarifying procedures and measures adopted in the warehouse to allow the entry of authorised 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 your Designated Zone.
    Financial guarantee and official letter of undertaking specifying the person who will deliver the financial guarantee to the FTA (only to be submitted once the FTA notifies the Warehouse Keeper of the required financial guarantee amount).
    Passport/Emirates ID of the authorised signatory.
    Proof of authorisation for the authorised signatory.
    Warehouse Keeper's annual financial statements for the latest year ended.
    Copy of Ministry of Human Resources and Emiritasation ("MOHRE") certificate as a proof for Number of persons employed by the Warehouse Keeper.

Accepted file types are Excel, PDF, JPG, PNG and JPEG. The individual file size limit is 5MB.

Step 1 – Please check the eligibility criteria, required documents and Frequently Asked Questions.

Step 2 – Complete and submit the online application.

Step 3 – Provide the financial guarantee required to the FTA upon request.

Step 4 – For designated zone renewal, Pay the Designated Zone registration renewal fees upon request.

1. What are the scenarios for amendment of designated zone’s registration?

Warehouse keepers can submit a designated zone amendment application in the following scenarios:

• Change in excise activities conducted in the DZ or change in the excise categories of the stock maintained in the designated zone.
• Update designated zone registration information such as location of records, contact details etc.
• Reactivate a suspended designated zone.

2. What is the process for renewal of designated zone’s registration?

Warehouse keepers can register a designated zone for a period of 12 months. This means that every 12 months, the warehouse keeper must apply to renew the registration of the relevant designated zone.

• The renewal application will be available on the EmaraTax portal to be completed and submitted at least 20 business days before the date on which the designated zone’s registration period expires. If the warehouse keeper fails to complete and submit the relevant renewal application within this period, the designated zone’s registration status will become “suspended” for 20 business days and the suspension implications as outlined above will apply.
• If the warehouse keeper still fails to complete and submit the relevant renewal application within the suspension period, the designated zone will expire.
• If the warehouse keeper intends to operate the expired designated zone, the warehouse keeper will be required to submit a new application to register the designated zone that expired due to late renewal.
• Upon review and approval of the submitted information and documentary evidence included within the application for registration renewal, the FTA will notify the applicant of the amount required as a financial guarantee in respect of each area intended to be registered as a designated zone. The applicant has 40 business days to provide the financial guarantee, which is required to be renewed every 12 months, subject to a successful renewal of the registration of the designated zone. If the applicant fails to provide the financial guarantee within 40 business days, the designated zone will be suspendedfor 20 business days. .
• Following the end of this suspension period, if no updated financial guarantee was submitted, the designated zone registration will expire and all excise goods in the designated zone will be considered to be released for consumption, and Excise Tax should be accounted for in respect of these goods.

• FAQs

3. What are the conditions and criteria to amend/renew a Designated Zone?

As part of the designated zone’s registration amendment/renewal, the warehouse keeper is required to submit any or all of the below depending on the scenario of designated zone amendment/renewal:

• Specify the types of excise goods that are or will be kept in the designated zone.
• Specify the quantity of excise goods which is or will be kept in the designated zone.
• Provide a financial guarantee in respect of the excise goods stored or to be stored in the designated zone.
• Provide proof that adequate physical security measures in respect of the designated zone were implemented.
• Provide proof that it maintains a stock and record management system which tracks goods moving into and out of the designated zone as well as transfers between designated zones.

(Public clarification link for reference - EXTP010 - Registration of WHK and DZ - 10 03 2023.pdf (tax.gov.ae))

Failure to meet these requirements may result in the suspension of the registration of a designated zone, i.e. suspension of all imports of excise goods as well as the production of goods in the designated zone. The designated zone’s registration is valid for 12 months and must be renewed before the expiry of this period. If the warehouse keeper fails to renew the designated zone’s registration before the end of the 12-month period, the designated zone registration status will become “suspended” for 20 business days and then “expired”. If the warehouse keeper is requested to provide a financial guarantee, this financial guarantee should be provided within 40 business days. Failure to do so within the prescribed time limit may result in suspension/expiry of a designated zone registration. A fee of 2000 AED is required to be paid for the registration of each designated zone for a period of 12 months.

4. What are the conditions and criteria that the warehouse keeper needs to monitor associated to the quantity of excise goods which is or will be kept in the designated zone?

At the time of designated zone’s renewal of registration, the warehouse keeper must provide the FTA with the average month-end stock of the relevant excise goods that will be in the designated zone over a 12-month period, based on the following:

• The warehouse keeper is required to determine the average month-end stock of the relevant excise goods based on the actual month-end stock of each product of excise goods held in the 12 months preceding the date of the application.
• If the warehouse keeper expects their estimated stock count in the designated zone to increase/decrease by more than 10% of the actual stock count for the previous 12 months, they are required to forecast the expected month-end stock per product of excise good to be held for each of the coming 12 months.

Following the approval of the application to register or renew a designated zone, the warehouse keeper must monitor the average month-end stock of excise goods stored in the designated zone for 6 months following such registration or renewal. The warehouse keeper is required to notify the FTA if the average month-end stock over the 6-month period increased by more than 20% of the originally reported quantity of excise goods in the designated zone at the time of the designated zone’s registration or renewal as the case may be.

For example, a designated zone was registered effective from April 2023. At the time of registration, the average month-end holding stock of excise goods was 50,000 units. The month-end stock for the following 6 months in 2023 was:

• April: 60,000 units
• May: 74,000 units
• June: 80,000 units
• July: 95,000 units
• August: 93,000 units
• September: 78,000 units

Based on the above, the average month-end stock of excise goods was 80,000 units. This is 60% higher than the previously declared average month-end stock of excise goods of 50,000 units. Since the variance is more than 20%, the warehouse keeper is required to notify the FTA through the EmaraTax portal.

The warehouse keeper is required to notify the FTA via email the 20% stock variance and the average month-end stock over the 6-month period. The FTA will update the financial guarantee for that designated zone to a higher amount. The warehouse keeper will need to submit the updated financial guarantee within 40 business days in order to maintain the designated zone’s registration status.

5. Detail the physical security requirements the warehouse keeper is required to maintain in the designated zone?

Physical security is one of the most important factors that will be considered by the FTA in its decision to grant an approval to a warehouse keeper to supervise a designated zone. As part of the review of the designated zone registration renewal application, the designated zone site may be inspected by FTA to ensure that adequate and stringent security measures are put in place to control, monitor, and safeguard the excise goods within the designated zone that have not been subject to Excise Tax.

The applicant is required to provide sufficient evidence to prove which of the following physical security criteria are met: 

• The physical site has sufficient space to store at least the average month-end holding stock reflected in the registration form.
• The premises allow for excise goods to be stored in separate identifiable locations that are clearly marked.
• The entrances and external doors of the premises are of solid material and fitted with appropriate locking systems such as keypad code locks or electronic locks. If separate freight doors are constructed, all access through the freight doors are monitored with CCTV cameras and/or security personnel.
• Windows are fitted with barriers to restrict access and removal of the excise goods.
• Alarms or anti-theft or anti-intrusion systems are configured to detect unauthorised access outside business hours. These systems are connected to a security monitoring point such as a security office on the site.
• The warehouse building is fit for operations. This can be evidenced, for example, by submitting a health and safety certificate issued by the competent authority such as UAE Civil Defense.
• The premises have external perimeter fencing prohibiting any unauthorized entry. The fencing is of an appropriate height to prevent any illegal entry through, over, or under it, and is maintained in good condition.
• All entry and exit points, including gates, are controlled, and unauthorised access to the premises is restricted. All gates are fitted with security locks and/or barriers to restrict access.
• The premises are guarded by trained security personnel. The warehouse keeper retains details of the security guards on site, including their working hours and shift, job duties, and details of their supervisor responsible for the overall security of the premises. Security checks are conducted at the gates by the security personnel for anyone leaving the premises.
• The warehouse keeper retains access to logs that identify the details of persons that accessed the premises, including authorised personnel and visitors.

• Exterior and interior security lighting are installed at all entry and exit points, storage areas, parking and holding areas. The lighting is sufficient to ensure that every part of the area is illuminated to enable a clear identification of persons through the CCTV system.
• The premises are covered by a robust CCTV monitoring system that covers all the entry and exit points as well as all the storage areas. It is recommended that the surveillance system be capable of real-time recording, automatic archiving, night vision cameras and high-quality video recording that can store at least 60 days of recording.

Not all above requirements must necessarily be fully satisfied and evidenced for the FTA to approve the registration. The FTA officer will assess, on the basis of the evidence submitted, if the designated zone meets the minimum required level of physical security. 

The FTA may physically inspect the premises to determine whether these requirements are met. If the requirements are not satisfactorily met, the FTA will notify the applicant of the need to implement the measures within 20 business days. If the applicant fails to resolve the issues identified by the FTA, the request to register or renew an area as a designated zone may be rejected by the FTA.

If the FTA inspects the designated zone after its registration and notices that any or all of the above measures are lacking, the warehouse keeper will be notified to make the necessary improvements within 20 business days to ensure that the physical security measures are met. Where the warehouse keeper fails to do so, the designated zone registration status will become “suspended” for 20 business days and administrative penalties may be imposed.

6. Detail the stock and record management system requirements the warehouse keeper is required to maintain in the designated zone?

The warehouse keeper must implement a stock and record management system, ideally an accounting and inventory management system that provides a clear audit trail of all excise goods entering and exiting the designated zone or area intended to be registered as a designated zone. The system must be sufficient to identify the following:

• The stock levels in the designated zone at any given time.
• The value and quantity of excise goods entering the designated zone.
• The value and quantity of excise goods leaving the designated zone and released for consumption.
• The value and quantity of excise goods transferred to another designated zone, including details of that designated zone.
• The value and quantity of excise goods transferred from the designated zone for export.
• The value and quantity of excise goods produced within the designated zone.

Where the stock and record management system does not meet the above requirements, the FTA may notify the applicant of the need to implement the necessary measures within 20 business days to approve their application. Where the applicant fails to resolve the issues identified by the FTA, a request by a warehouse keeper to register an area as a designated zone may be rejected by the FTA.

If the FTA conducts an inspection of the designated zone after its registration and notices that no or an insufficient stock and record management system was implemented, the warehouse keeper will be notified to take necessary action within 20 business days. Where the warehouse keeper fails to do so, the  designated zone’s registration status will become “suspended” for 20 business days, and the above listed restrictions will be applied and administrative penalties may be imposed.

7. Explain the methodology used by the FTA to determine the amount of the financial guarantee required for each Excise Tax Designated Zone?

Upon review and approval of the submitted information and documentary evidence included within the designated zone registration renewal application, the FTA will notify the applicant of the amount required as a financial guarantee in respect of each area intended to be registered as a designated zone. The warehouse keeper should provide the financial guarantee to the FTA within 40 business days. Failure to do so within the prescribed time limit may result in rejection of your application. The amount of the financial guarantee in respect of each Excise Tax Designated Zone shall be calculated, as follows:

• Step 1: Calculate the Guarantee Base based on the Excise Tax due on the average month-end stock over a period of twelve months.
• Step 2: The FTA will determine the applicable and appropriate financial guarantee percentage based on multiple factors, including the compliance history of the relevant taxable person and the Warehouse Keeper, as well as the financial situation of the person required to provide the financial guarantee.
• Step 3: The rate determined in Step 2 will be applied to the Guarantee Base calculated in Step 1 to calculate the preliminary financial guarantee amount.
• Step 4: The FTA will further determine the required financial guarantee amount in respect of the specific Designated Zone by adjusting the preliminary financial guarantee amount if either the minimum or the maximum threshold applies.

This methodology to determine the amount of the financial guarantee required for each Excise Tax Designated Zone acknowledges tax compliant behavior and results in a lower guarantee amount the longer the Warehouse Keeper (including all its Designated Zones) remain fully tax compliant. Note: In public Clarification EXTP008, the FTA has provided detailed guidance on how financial guarantees in respect of Excise Tax designated zones are calculated. Link: https://tax.gov.ae/DataFolder/Files/Guides/Excisetax/public%20clarification%20excise/EXTP008%20-%20Excise%20Tax%20Designated%20Zones%20%E2%80%93%20Calculation%20of%20financial%20guarantees%20Final-%2031%2008%202022.pdf

The required financial guarantee may be adjusted after registration or renewal of a registration of the designated zone, for example where the average month-end stock of excise goods varies by 20% or more from the previously declared average month-end stock of excise goods.

8. What are the activities that can be conducted in the designated zone when the status of the designated zone is suspended/expired?

The registration of a designated zone can become “suspended” or “expired” if the requirements for a designated zone are not complied with or if the renewal application is not submitted on time or not submitted at all.

During the suspension period, the following shall apply:

• All imports of excise goods into the designated zone shall be suspended.
• All production of excise goods within the designated zone shall be suspended.
• All transfers from other designated zones shall be suspended.

Following the end of a suspension period, the designated zone registration can expire and all excise goods in the designated zone will then be considered to be released for consumption, and Excise Tax should be accounted for in respect of these goods.

The FTA will notify the warehouse keeper of the suspension and expiry of the designated zone registration via the EmaraTax portal.

9. Can I save the designated zone amendment/renewal application as a draft to be updated later? If yes, for how long?

Yes, you can save your in-progress application (as a draft) and complete it at a later point in time. However, if you do not submit your application within 60 calendar days of initiation, it will be cancelled automatically. You will receive email and SMS reminders as well.

10. Who can submit the application to FTA?

The application can be submitted to FTA by you (the Warehouse Keeper), your tax agent or legal representative. 

11. How do I provide the financial guarantee to the FTA?

Follow these steps in order to provide the guarantee :

1. Visit your bank and create an electronic Guarantee, or a Bank Guarantee for the amount requested by the FTA. Upload a scanned copy of the guarantee with additional details and send it to us from your EmaraTax account.
2. Physical Bank Guarantees must be delivered to FTA office in hard copy. The person delivering the bank guarantee must also hold a letter of undertaking issued by the authorized signatory of the applicant verifying their details.

12. How do I pay the DZ registration renewal fee?

Once the FTA has verified your Designated Zone renewal application and financial guarantee, you will be notified to make a payment in case of Designated Zone renewal. You can  pay the registration renewal fee for the Designated Zone from your EmaraTax account using the MagnatiPay. On payment, you will receive an email and an SMS notification informing you of the status of the application and payment status. Once the FTA confirms acceptance of your application, you will be notified on the decision.

13. Do I need to upload supporting documents as part of the DZ registration amendment/renewal application?

The supporting documents required for the application depends on the application being submitted. For more details, please refer to the “Documents required" section in this page. Ensure that any data you type in the application is identical to the relevant supporting documents in order to avoid resubmitting your application.

14. What happens after I submit my Designated Zone Amendment application?

1. Processing your application:

1. Your application will be reviewed by FTA. If additional information is required to assist the review of the application, we will contact you via email. You will be required to provide such additional information within the stipulated timeframe
2. Upon completing the review of the application, we will either approve or, in some cases, may have to reject the application. We will notify you via email its decision on your application.
3. Where an application is rejected, we will provide reason(s) for doing so. You may reapply but only once you have resolved the matters brought to your attention.

1. Designated Zone Inspection:

1. The FTA may conduct physical inspection at your designated zone location, the inspection appointment shall be communicated via email and SMS notification informing you of the inspection details. You need to confirm the inspection appointment request from your EmaraTax account.

2. Providing a Financial Security:

 

3. If you are requested to provide a financial guarantee, this financial guarantee should be provided within 40 business days. Failure to do so within the prescribed time limit may result in rejection of your application. The FTA will determine the value of the guarantee to be provided and maintained by you. We will notify you by email and SMS with details of the value of the guarantee required.
4. Follow these steps in order to provide the guarantee :
   1. Visit your bank and create an electronic Guarantee, or a Bank Guarantee for the amount requested by the FTA. Upload a scanned copy of the guarantee with additional details and send it to us from your EmaraTax account.
   2. Bank Guarantees must be delivered to FTA office in hard copy. The person delivering the bank guarantee must also hold a letter of undertaking issued by the authorized signatory of the applicant verifying their details.

4. Updated Designated Zone Registration Certificate:

1. Following approval of your Designated Zone amendment application, you will be notified on the application approval via email. You can download the below certificates from your EmaraTax account:
   • Updated Designated Zone Registration certificate;
   • Updated Warehouse Keeper Registration certificate

15. What happens after I submit my Designated Zone renewal application?

1. Processing your application:

1. Your application will be reviewed by FTA. If additional information is required to assist the review of the application, we will contact you via email. You will be required to provide such additional information within the stipulated timeframe
2. Upon completing the review of the application, we will either approve or, in some cases, may have to reject the application. We will notify you via email its decision on your application.
3. Where an application is rejected, we will provide reason(s) for doing so. You may reapply but only once you have resolved the matters brought to your attention.

1. Designated Zone Inspection:

1. The FTA may conduct physical inspection at your designated zone location, the inspection appointment shall be communicated via email and SMS notification informing you of the inspection details. You need to confirm the inspection appointment request from your EmaraTax account.

3. Providing a Financial Security:

1. If you are requested to provide a financial guarantee, this financial guarantee should be provided within 40 business days. Failure to do so within the prescribed time limit may result in rejection of your application and suspension of the designated zone. The FTA will determine the value of the guarantee to be provided and maintained by you. We will notify you by email and SMS with details of the value of the guarantee required.
2. Follow these steps in order to provide the guarantee :

1. Visit your bank and create an electronic Guarantee, or a Bank Guarantee for the amount requested by the FTA. Upload a scanned copy of the guarantee with additional details and send it to us from your EmaraTax account.
2. Bank Guarantees must be delivered to FTA office in hard copy. The person delivering the bank guarantee must also hold a letter of undertaking issued by the authorized signatory of the applicant verifying their details.

1. Paying the Registration Renewal Fee:

1. Once the FTA has verified your Designated Zone renewal application and financial guarantee, you will be notified to make a payment in case of Designated Zone renewal. You can pay the registration renewal fee for the Designated Zone from your EmaraTax account using MangnatiPay. On payment, you will receive an email and an SMS notification informing you of the status of the application and payment status. Once the FTA confirms acceptance of your application, you will be notified on the decision.

16. What is the estimated time to complete application review by the FTA?

Generally, estimated time to complete the application by the FTA is 20 business days from the date the completed application was received. However, in case where any additional information is needed FTA may take additional time to process the application. The applicant needs to provide the additional information and re-submit the application. It may take the FTA a further 20 business days to respond to the updated application. If the application is not resubmitted within 60 calendar days from the date you received the notification from FTA, the application will be auto rejected.

17. How to check the status of the submitted Designated zone amendment application with the FTA?

To review the status of your submitted application, click on the dashboard tab and look next to Status:

• Drafted: You have not completed or submitted the application form
• In Review: Your application form has been received by FTA and is under processing
• Awaiting Information: You need to provide additional information to the FTA
• Rejected: Your application form has been rejected by the FTA
• Awaiting Financial Guarantee: Your application form has been reviewed by FTA and awaiting financial guarantee submission
• Approved: Your application form has been approved by the FTA and your tax records have been successfully updated

18. How to check the status of the submitted Designated Zone renewal application with the FTA?

To review the status of your submitted application, click on the dashboard tab and look next to Status:

• Drafted: You have not completed or submitted the application form
• In Review: Your application form has been received by FTA and is under processing
• Awaiting Information: You need to provide additional information to the FTA
• Rejected: Your application form has been rejected by the FTA
• Awaiting Financial Guarantee: Your application form has been reviewed by FTA and awaiting financial guarantee submission
• Awaiting Payment: Your application form has been reviewed by FTA and awaiting Designated Zone registration renewal fees payment
• Approved: Your application form has been approved by the FTA and your tax records have been successfully updated

19. Post registration/renewal of designated zone, how to notify the FTA if the average month-end stock over the 6-month period increased by more than 20% of the originally reported quantity of excise goods in the designated zone?

As per the Excise Tax Public Clarification EXTP010 (Registration of Warehouse Keeper and Registration and Renewal of Registration of Designated Zones),

• The warehouse keeper is required to notify the FTA if the average month-end stock over the 6-month period increased by more than 20% of the originally reported quantity of excise goods in the designated zone at the time of the designated zone’s registration or renewal as the case may be.

In case your designated zone meets the above criteria,

1. You are required to notify the Federal Tax Authority by sending an email to DZ Registration <DZ.Registration@tax.gov.ae>.

2. Provide the actuals of the average month-end stock of excise goods held in the designated zone for specified 6-month period (using the excel template provided by FTA)

The information given below is intended to help determine your eligibility to apply for this service:
• You are registered with the FTA as a Warehouse Keeper and have a valid Warehouse Keeper Number and Warehouse Keeper Certificate (including Designated Zones you supervise), and
• You are a Warehouse Keeper supervising the Designated Zone for which you want to amend the registration.