The GTA may refund the Excise Tax originally paid by the taxable persons in one of the following cases:

• Export or re-export of Excise goods already released for consumption in the State of Qatar;
• Use of Excise goods already released for consumption in the State of Qatar to produce other Excise goods;
• Movement of Excise goods already released for consumption in the State of Qatar to another GCC Member State implementing Excise Tax.

When one of the refund cases are met, a taxable person may apply for an Excise Tax refund request within a period of 30 days from the corresponding tax period of the occurrence of the refund case.

The application to request an Excise Tax refund shall include the following:

• Name, address and contact details‎;
• ‎‎Nature of the [Excise Tax] activities;
• Tax registration number, where applicable;
• ‎‎Tax period in which the refund case took place;
• ‎‎Reason for submitting the refund application;
• Tax amount claimed for refund;
• ‎‎Bank account number;
• Confirmation of validity and authenticity of the information included in the application;
• ‎Signature of applicant and identity.

The GTA or the General Authority of Customs (GAC), as the case may be, shall decide on the refund application within 60 days from the date of submitting a complete refund application.