This is part one of two Taxable Person Guides for Excise Tax and, with ETGTP2, replaces EG001. It is the main reference guide to Excise Tax compliance in the UAE for Businesses that import, produce or stockpile Excise Goods and for Warehouse Keepers of Designated Zones. It explains who must register and when, registration as a Warehouse Keeper, and the tax points for imported, stockpiled and released goods. It also covers import procedures, local purchase reporting, Designated Zone transfers, Deductible Tax, monthly returns and payments, Digital Tax Stamps, Tax Audits and the reconsideration and appeals process.