BWMC · Dubai, UAE
Excise Tax Consultancy in the UAE
Connect product classification, inventory movements and excise reporting.
What this service covers
BWMC supports businesses dealing with excise goods in reviewing registration obligations, product information, stock records and tax reporting. The work starts with your actual products and activities, including importing, production or stockpiling where relevant. Product classification and the applicable rules must be established before calculating tax.
From 1 January 2026, the UAE introduced a tiered volumetric excise model for sweetened drinks. A blanket statement that all carbonated or sweetened drinks attract 50% is therefore unsuitable. Check the product definition, sugar information, evidence requirements and applicable exclusions against current FTA guidance.
Support available
The proposal will confirm the services and deliverables included.
- Business and product registration review
- Product classification and evidence checklist
- Inventory movement reconciliations
- Excise return preparation support
- Import and warehouse documentation review
- Error assessment and disclosure support
What to prepare
- Product lists, specifications and classifications
- Relevant laboratory or conformity evidence
- Import, production and stock movement records
- Excise registrations and previous returns
We will confirm the checklist for your circumstances. Agree a secure way to share confidential documents with the team.
How the engagement works
STEP 1
Agree the scope
Confirm your objective, entity, reporting period, intended recipient and the work included in the engagement.
STEP 2
Review the records
Use the agreed document checklist to assess the facts, reconcile information and identify missing evidence.
STEP 3
Prepare the findings
Document the analysis, assumptions, unresolved matters and practical actions relevant to the agreed scope.
STEP 4
Discuss next steps
Explain the findings to your team and agree responsibilities, deadlines and any follow-up support.
Frequently asked questions
Which businesses should review excise obligations?
Businesses importing, producing or stockpiling excise goods, and relevant warehouse operators, should assess their activities against the current rules. The treatment depends on the goods and circumstances rather than the business name alone.
What changed for sweetened drinks in 2026?
The calculation moved to a tiered volumetric model based on the relevant sugar or sweetener category and volume. Product definitions, exclusions and supporting evidence remain important. Use current FTA guidance for the specific drink.
Is a free zone automatically an excise designated zone?
No. A free-zone location should not be assumed to have excise designated-zone status. The relevant registration, controls and movement requirements must be checked separately.
Can you determine the tax from a product name?
A name alone is insufficient. Product specifications, ingredients, intended use, relevant testing and registration information may be needed to establish the correct treatment.
What if our returns do not match stock records?
Reconcile the movements, identify the cause and assess the appropriate correction process. Do not alter underlying records merely to make them match a return.
Official guidance and further reading
Content reviewed 14 September 2026. Requirements depend on your facts and the rules in force. Confirm the applicable position before acting.
Related services
Start with a clear scope
Tell us about your business, the outcome you need and any deadline. BWMC will help identify the next steps and confirm a suitable scope and quotation.
Contact BWMCEmarat Atrium, 1st Floor, Unit 147, Sheikh Zayed Road, Dubai, United Arab Emirates+971 4 548 8184