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Excise Tax: A tax imposed on goods that are harmful to public health or the environment, or on luxury goods, at varying rates. These goods include carbonated beverages, energy drinks, tobacco, and tobacco derivatives.
Entities subject to Excise Tax include producers, importers, holders of excise goods under a tax suspension arrangement, and holders of excise goods during the transitional phase.
Producers: At this stage, producers are required to submit a tax return every two months for the fiscal year, covering six tax periods. The return must report goods released for consumption from the date of production, and the tax due must be paid within 15 days of filing the return.
Importers: At this stage, importers must pay the excise tax on excise goods for each customs declaration at the Customs Authority. At the end of each period (two months), the Authority reviews the accuracy of the tax calculations for these customs declarations and collects any differences due from the importers, if applicable.
The application of Excise Tax in the Kingdom of Saudi Arabia is in accordance with the Unified Excise Tax Agreement for GCC, which was published on Friday, 30 Sha’ban 1438H, corresponding to 26 May 2017.
For full details of the agreement, please refer to the Link.​