This is the September 2019 Taxable Persons Guide for Excise Tax, the main FTA reference guide to excise tax in the UAE, later replaced by ETGTP1 and ETGTP2. It explains what excise tax is, the excise goods and applicable rates for tobacco products, electronic smoking devices and liquids, carbonated drinks, energy drinks and sweetened drinks, and how valuation and the excise price are determined. It covers who must register, tax points, import procedures, local purchases, Designated Zones, refundable tax, excise tax returns and payments, Digital Tax Stamps, account management including voluntary disclosures, FTA compliance checks and FTA decisions.