This Public Clarification explains the annual renewal of Designated Zone registrations for Excise Tax under Article 15(3) of Cabinet Decision No. 37 of 2017. Warehouse keepers must review expiry dates, submit the renewal amendment form for each zone and pay the renewal fee. The form can be filed 30 days before expiry. The FTA also reviews the financial guarantee against the goods held. If a zone is not renewed, goods held in it on the expiry date are treated as released for consumption and Excise Tax becomes payable.
EXP005
Excise Tax Public Clarification
Renewal of Designated Zone Registrations
This Public Clarification is replaced by Public Clarification EXTP010, effective from 1 April 2023.
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