The Decision of the GTA President No. (7) of 2020 Regarding the Regulations and Procedures for Deferring the Payment of Excise Tax Upon Import

Contents

Article 1 - Definitions

Article 2 - Cases for Deferring Excise Tax Payment

Article 3 - Procedures for Obtaining Deferment

Article 5 - Implementation and Enforcement

The General Tax Authority President,

Having examined the Customs Law issued by Law No. (40) of 2002;

Law No. (25) of 2018 on Excise Tax;

Emiri Resolution No. (77) of 2018 on the establishment of the General Tax Authority;

Council of Ministers Resolution No. (21) of 2004 on Issuing the Executive Regulations of the Customs Law No. (40) of 2002; and

Council of Ministers Resolution No. (5) of 2019 on Issuing the Executive Regulations of the Law No. (25) of 2018 on Excise Tax;

hereby has decided as follows:

Article 1
Definitions

In the application of the provisions hereof, the definitions contained in the Excise Tax Law and its Executive Regulations referred to above shall be applied.

Article 2
Cases for Deferring Excise Tax Payment

In accordance with the provisions of Article (7) of the Excise Tax Law and Article (23) of the Executive Regulations referred to above, the payment of excise tax on imported excisable goods shall be deferred in the following cases: