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UAE: Procedures for shortages of excise goods in designated zones

Effective from July 1, 2025

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September 16, 2025

The Federal Tax Authority (FTA) in June 2025 issued Decision No. 6 of 2025 on the standards, controls, and procedures for dealing with natural shortages of excise goods in designated zones.

The decision mandates independent assessment of permissible shortages by an independent competent entity, comprehensive documentation, and strict adherence to certified shortage levels, with robust compliance oversight and transitional provisions for initial reports.

The decision is effective from July 1, 2025.


For more information, contact a KPMG tax professional in the UAE:

Keith Donegan | keithdonegan@kpmg.com

Luis Alonso | lalonso1@kpmg.com

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