As part of its efforts to enhance the implementation of excise tax and streamline related procedures, the General Tax Authority intends to launch the excise tax warehouse licensing service. This service enables the licensing premises designated for the production, processing, possession, storage, or receipt of excise goods, whether locally produced or imported, under the tax suspension regime. This regime refers to the deferral of excise tax liability on such goods while they remain within a licensed tax warehouse, in accordance with the provisions of the Excise Tax Law and its Executive Regulations.

The excise tax warehouse licensing service will be available starting from 1 April 2026 to companies producing excise goods, with plans to expand the scope of the service at a later stage to include other eligible entities.

The Authority explained that the tax warehouse regime provides a flexible framework for managing excise tax, allowing the suspension of tax payment until the goods are released into the local market. It also enables the import and storage of excise goods and raw materials under a tax suspension status, thereby enhancing taxpayers’ cash flow, supporting production needs, and ensuring supply chain stability. In addition, it contributes to improved inventory management and more efficient operational planning.

The tax warehouse service is considered a key enabler for supporting the business environment, as it simplifies administrative procedures related to the refund of excise tax on the import of raw materials, such as concentrates, as well as in cases involving the export of excise goods. The implementation of this service eliminates the need to submit refund applications in such cases, thereby reducing the administrative burden on registered taxpayers.

The General Tax Authority affirmed that the launch of this service reflects its role of being an active partner in supporting the national economy and fostering an attractive business environment.