In the UAE, an importer pays Excise Tax when bringing raw tobacco into the country for manufacturing purposes. Since the excise tax is also applied to the final manufactured cigarettes, the tax already paid on the imported raw materials can be claimed as a refund.
Similarly, the Excise Tax that has been paid on goods that are subsequently exported outside the UAE can also be refunded. Because the Excise Tax is based on domestic consumption, a refund is available for goods that are not consumed within the country.
