This Public Clarification explains the treatment of natural shortage of Excise Goods in a Designated Zone from 1 July 2025 under FTA Decision No. 6 of 2025. A natural shortage is not treated as a release for consumption where the conditions are met. The Warehouse Keeper or Taxable Person asks an FTA-approved laboratory to determine the percentage of natural shortage, and the resulting report is valid for one year. The person then declares the actual shortage on EmaraTax, which must not exceed the reported percentage and may cover up to six months.
EXTP011
Excise Tax Public Clarification
Natural Shortage of Excise Goods
Issue
Excise Goods are treated as released from a Designated Zone ('DZ') and entering into free circulation if they are found to be deficient, there is a shortage in their quantity within a DZ during transfer between DZ's, or whilst held in a suspension arrangement in accordance with the Customs Legislation.
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