General Tax Authority launches excise tax warehouse licensing service effective 1 April 2026 onwards

By Admin - April 02, 2026

General Tax Authority

To enhance excise tax implementing and facilitate all related procedures, the General Tax Authority launches excise tax warehouse licensing service. This service is intended for licensing premises, where excise goods are produced, processed and/or possessed, stored or received at the time of export (locally produced or imported), under the tax suspension regime. This regime is concerned with the deferral of excise tax liability pertaining to such goods until those goods are removed from the licensed tax warehouse under provisions set by the Excise Tax Law and its Executive Regulations.

Starting from 1 April 2026, the excise tax warehouse licensing service will be available to all companies with an active license identified by the regulation as producing excise goods (and more, at a later stage — all other eligible entities).

According to the Authority, Tax Warehouse is a relatively flexible regime that controls excise tax because before removal from the tax warehouse into the local market, payment of excise tax is suspended. It also facilitates importation and storage of excise goods and raw materials with suspension of tax status, which helps to improve cash flow in the hands of taxpayers, meets production needs and ensures supply chain stability. Furthermore, it helps in enhancing the management of inventory and better operational planning.

One of the basic services for supporting business environments is a tax warehouse, allowing to ease administrative procedures in terms of return excise tax on import raw materials (concentrates), and cases when there is an export of excise goods. With this facility, registered taxpayers need not file refund applications in such scenarios relieving them from overbearing administrative work.

The General Tax Authority stated that the inauguration of this service embodies its role as an active partner in supporting the national economy and creating a conducive business environment.