When is Excise tax due?
The Excise tax is due in these following scenarios:
Excise goods are imported into the UAE;
Excise goods are released for consumption in the UAE (e.g., manufactured and released from a designated zone/excise warehouse, etc.); or
Excise goods have been acquired by a stockpiler, (the tax has not previously been paid on those goods).
As the excise tax is not a transaction-based tax, goods do not have to be sold in order for the tax to be due.