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Warehouse Keeper Registration
Page last updated:: Wednesday, February 01, 2023
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  • Type

    Registration

  • Service Category

    From Government to Business, From Government to Government, From Government to People

  • Service Channels

  • Obligation to Sign-up

    Applicable.

  • Categories of Customers

    All persons in the UAE.

  • Relevant Publications

  • Sustainable Development Goals

  • Service Card Rating

Warehouse Keeper Registration
  • Service Description
    Use this service to register a WarehouseKeeper (WHK) with the FTA for Excise Tax purposes. The WarehouseKeeper registration will be approved by FTA when the first Designated Zone for excise purposes is successfully registered by the WarehouseKeeper.
  • Channels and working hours
    •EmaraTax platform:
    24 hours a day, 7 days a week
     
  • Service Fees Details
    • Free for the warehouse keeper registration.
    • AED 2,000 for registering the designated zone enclosed with the application to register the warehouse keeper.
  • Estimated Time to Submit Application
    45 Minutes.
  • Estimated Time to Complete Application by the FTA
    Generally, the estimated time to complete the application by the FTA is 20 business days from the date the completed application was received by the FTA. 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 shall be auto-rejected
  • Required Documents and Forms
    Required documents: 
    It will be necessary for you to prepare the following information in an appropriate format and include it in your online application:
    Valid Trade Licence/Business Licence that reflects the warehouse keeper’s business activities (e.g., storage).
    Passport/Emirates ID of the authorised signatory.
    Proof of authorisation for the authorised signatory.
    Declaration on the entity's printed letterhead, signed and stamped by the authorised signatory, stating the entity’s activity in relation to goods subject to Excise Tax, in addition to the activity type (production, import, stockpiling) and the date on which the activity has started.
    Accepted file types are PDF, JPG, PNG and JPEG. The individual file size limit is 5 MB.
    Required Forms: N/A
  • Procedures and Steps
    Step 1 – Please check the eligibility criteria, required documents and Frequently Asked Questions.
    Step 2 – Complete and submit the online application form.

  • FAQs

    1. Can I save the application as a draft to be updated later? If yes, for how long
    Yes, you can save the 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 initiating it, your application will be automatically cancelled. There will be reminder notifications sent to your registered email/verified mobile.

    2. Who can submit the application to FTA?
    The application can be submitted to FTA by you (WarehouseKeeper applicant), your tax agent or legal representative.

    3. What is the estimated time to complete application review by the FTA? 
    Generally, the estimated time to complete the application by the FTA is 20 business days from the date the completed application was received by the FTA. 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 shall be auto-rejected.

    4. Who is obliged to register as a WarehouseKeeper?
    Any Person who carries on or intends to carry on operation of a Designated Zone shall apply for Registration as a WarehouseKeeper.

    5. Can a single application be applied for registering multiple designated zones?

    No. Separate Designated Zone registration application needs to be submitted for each Designated Zone. 
    EmaraTax portal allows for the submission of a WarehouseKeeper application without having to include a request to register a Designated Zone. Once FTA "pre-approves" the WarehouseKeeper registration application, the status of the application would be "Awaiting DZ Linking”. Then the applicant can start adding Designated Zones to be registered by submitting separate Designated Zone registration applications for the Designated Zones. Once the FTA approves the registration of the first Designated Zone, the applicant will be issued the WarehouseKeeper registration certificate including the WarehouseKeeper registration number.
     
    6. If I am registered for Excise Tax, would I have to populate all information in my WarehouseKeeper registration application? 
    If you are an excise registrant and want to link your WarehouseKeeper registration with your Excise Tax registration, you need to initiate the WarehouseKeeper registration from within the same Taxable Person to which your Excise Tax registration is linked to. If you do not want the Excise TRN to be linked, please add a new Taxable Person and submit registration of the WarehouseKeeper from that newly added Taxable Person. The following details will get pre-populated if you are an Excise Tax registrant: 
    Entity details
    Excise Trade license details;
    Contact Details (address and phone numbers);
    Excise TRN;
    Activities related to Excise goods (release / produce / import); 
    Excise goods categories;
    Bank details (if applicable)
    Authorized Signatory . 
    Please note that Excise activities and goods categories  pre-populated from excise TRN can be edited if required. Entity and Trade license cannot be edited.

    7. Should the WarehouseKeeper specify the activities related to excise goods and the excise goods that are expected to be within the Designated Zone(s) under their supervision? 
    Yes. Activities related to excise goods as well as the categories of excise goods which are expected to be in the designated zone(s) under the WarehouseKeeper’s supervision, should be specified in the WarehouseKeeper registration application. Note that once the activities and excise goods are specified under the WarehouseKeeper registration application, the same activities and excise goods will appear under the Designated Zone registration application. If under the Designated Zone registration application, the WarehouseKeeper decides to add new activities or new excise goods, the WarehouseKeeper will have to go back to the WarehouseKeeper registration and make the necessary amendments there before being able to add the new activities/excise goods under the Designated Zone registration application.  

    8. How are the WarehouseKeeper registration certificate and registration numbers received?
    The WarehouseKeeper number and registration certificate will be issued by FTA when the first Designated Zone is successfully added to the WarehouseKeeper. The pdf copy of the WarehouseKeeper registration certificate will be available on the registrants EmaraTax portal account "My correspondences section”.

    9. What should I expect after I submit my application?
    1. Processing your application:
    a) Your application will now be reviewed. If we require more information to assist with our review, we will contact you by email. You will need to provide the information requested for us to continue processing your application. 
    b) Once we have completed our review, we will either approve or, in some cases, may have to reject the application. You will be notified by email of our decision.
    c) Where we reject an application, we will provide you with the reasons for doing so. You may re-apply but only once you have resolved the matters brought to your attention.  
    d) Once the FTA confirms acceptance of your application, you will be notified on the decision and status of the application will be changed to "Awaiting DZ linking”. You will now be able to submit one or more Designated Zone registration applications to FTA. Please note that the "Awaiting DZ linking” status indicates that your WarehouseKeeper registration is still not complete, and you are not yet granted the privileges to act as a WarehouseKeeper by FTA. On approval of your first Designated Zone registration application by FTA, your WarehouseKeeper application will also be approved, and you will be issued a WarehouseKeeper number, Designated Zone number, WarehouseKeeper and Designated Zone registration certificates. 
    Important Notes:
    2. The status of your application will be updated in the dashboard of your EmaraTax account. You can check it at any time by log in to the EmaraTax portal. 
    3. The WarehouseKeeper registration application shall be approved only once the first Designated Zone under the WarehouseKeeper is approved by the FTA. Only then, the WarehouseKeeper number and certificate will be issued by the FTA.
    4. Once registered, the WarehouseKeeper must notify the FTA of any change in circumstances which may affect his registration status. You must familiarize yourself with the provisions around change of circumstances under Article 10 of Cabinet Decision No. 37 of 2017 on the Executive Regulation of the Federal Decree-Law No. 7 of 2017 on Excise Tax.

    5. How to check the status of the submitted application with the FTA? 
    The application status can be viewed on your taxpayer dashboard in EmaraTax portal. The following provides a summary of the application statuses:
    6. Drafted: You have not completed or submitted the application form
    7. In Review: Your application form has been received by FTA and is under processing
    8. Awaiting Information: You need to provide additional information to the FTA
    9. Rejected: Your application form has been rejected by the FTA
    10. Awaiting DZ Linking: Your application form has been pre-approved by the FTA and you can submit Designated Zone registration application.
    11. Approved: Your application form has been approved by the FTA and your tax records have been successfully updated. The WarehouseKeeper is approved, when the first Designated Zone registration application is approved by the FTA




  • Terms & Conditions
    The information given below is intended to help determine your eligibility to apply for this service:
    Any Person who carries on or intends to carry on operation of a Designated Zone shall apply for Registration as a WarehouseKeeper.
    The WarehouseKeeper should have a local UAE bank account in order to process a financial guarantee for registration purposes.
     

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Page last updated: : Wednesday, February 01,2023
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