The Federal Decree-Law No. 7 of 2017 on Excise Tax stipulates that businesses/ persons that are engaged in any of the below activities must register for tax.

• Import of excise goods into the UAE;
• Production of excise goods in the UAE;
• Release of excise goods from a designated zone into the UAE;
• Warehouse Keepers, in certain cases;
• Stockpiling of excise goods for business purpose in the UAE in certain cases where excise tax has not previously been paid on the goods in the UAE.