Unlike VAT, there is no registration threshold for Excise Tax. If you deal in excise goods, you must register.
Registration Timeline
You must register within 30 days of the intention to conduct activities involving excise goods. You cannot engage in any transaction involving excise goods until registered.
Exceptions
A person who does not import excise goods regularly (e.g., not more than once in 6 months) may not need to register, but will still be liable to pay the tax due on imports.
Documents Required
- Trade License.
- Passport & Emirates ID of the authorized signatory.
- Details of excise goods (Customs codes, product descriptions).
- Customs Registration details.
How to Register?
Registration is done online via the EmaraTax portal. Once approved, you will receive a Tax Registration Number (TRN) specific to Excise Tax.