Excise tax returns must be filed monthly with the FTA, covering all excisable goods imported, produced, stockpiled or released during the period, together with the deductible tax calculation and the net tax payable. Customs declarations are required for individual import and export transactions, with specific documentation requirements that vary by goods category, origin and customs procedure. The consequences of incorrect or late excise tax returns include administrative penalties, FTA audit triggers and tax assessments with additional penalty loading.
CashLaw Global prepares and files excise tax returns and customs declarations for UAE businesses on a managed compliance basis. Our excise tax service covers the full monthly cycle, reviewing import documentation and inventory records, calculating output tax and deductible tax, reconciling the net tax position and filing the return through the EmaraTax portal within the monthly deadline. Clients receive confirmation of all filings with a summary of the key figures and any matters arising for their attention.
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Book Free ConsultationRegistered excise tax taxable persons must submit their official Excise Tax return on a monthly basis through the EmaraTax portal, generally within 15 days following the end of the relevant tax month.
You must accurately reconcile your opening physical inventory balances, local manufacturing volumes, direct imports, customs clearance declarations, local sales distributions, deductions for export transactions, and closing physical warehouse counts.
Discrepancies should be proactively addressed via a formal amendment or voluntary disclosure process within the portal, backed by clear customs clearance papers and landing bills to avoid triggering an official automated FTA tax audit flag.