EXTP001 - Scenarios Requiring the Return of Digital Tax Stamps

Posted on   25 November 2019


The FTA has implemented a Digital Tax Stamp (“DTS”) regime which requires the marking of certain excise goods with a physical and digital marker – also referred to as marks. The purpose of the mark is to validate authenticity of excise goods, as well as to track and trace the goods throughout the supply chain in order to verify whether tax has been paid on those goods.

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