This Public Clarification explains how Designated Excise Goods marked with a Digital Tax Stamp that lacks end-to-end traceability can be moved. Such goods, marked under the agreed workaround solution and legitimately imported into the UAE, may stay on the market after 1 August 2019. Goods entered into a Designated Zone with a customs check between 1 May 2019 and 1 August 2019 may later move to the UAE mainland or Duty Free areas and remain compliant with the Digital Tax Stamp scheme, with all filing and reporting obligations still applying.
EXTP002
Excise Tax Public Clarification
Moving Excise Goods which are Marked with a Digital Tax Stamp Not Containing End-to-End Traceability
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