This service guide details the declaration process for lost, damaged, or naturally short excise goods within a Designated Zone in the United Arab Emirates. It allows taxpayers to apply for a waiver of excise tax liability on goods rendered unfit for consumption. The document clarifies the distinct procedures for physical loss, natural shortage, and laboratory samples. It explicitly references the standards and controls established under Federal Decree-Law No. 7 of 2017, Cabinet Decision No. 52 of 2019, and FTA Decision No. 6 of 2025, detailing the requirement for independent competent authority reports to determine acceptable shortage percentages.