Tax Public Clarification TAXP010 from the FTA explains what constitutes a Designated Zone for Excise Tax purposes. An Excise Tax Designated Zone is a fenced area established as a free zone, entered or exited only through a designated road, or any area designated by the FTA under the supervision of a Warehouse Keeper. A fenced free zone must restrict movement of individuals and Excise Goods, be supervised by a customs department and have an appointed Warehouse Keeper; for other geographic areas the Warehouse Keeper applies to the FTA for registration. Businesses should confirm status with their Free Zone authority or Warehouse Keeper.