13 September 2026 · Returns
Excise Returns, Stockpiling & Warehouses
Excise-registered businesses file periodic excise tax returns declaring the excise goods released for consumption and the tax due. Excise goods can be held in FTA-approved excise designated-zone warehouses under suspension until released, and stockpiling rules can bring existing inventory into charge when rates change. Accurate inventory records and movement controls are essential, especially around a rate change like the 2026 sugar tiers.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
The excise return
Declare and pay.
- Declare goods released for consumption.
- Calculate excise due (100% or per litre).
- File periodically with the FTA.
- Pay the excise on time.
Warehouses and stockpiling
Control the stock.
- Hold stock in approved excise warehouses.
- Suspension until release for consumption.
- Stockpiling can bring inventory into charge.
- Keep accurate movement records.
Related guides
Frequently Asked Questions
For managing excise operations.
How often are excise returns filed?
Periodically, declaring the excise goods released for consumption and the tax due.
What is an excise designated zone?
An FTA-approved warehouse where excise goods can be held under suspension until released for consumption.
What is stockpiling?
Holding excess excise goods that can be brought into charge, particularly around a rate change.
Can Exiloz manage excise returns?
Yes. We handle your excise returns, warehouse and stockpiling records.
File excise correctly
Exiloz manages your excise returns, warehousing and stockpiling records.