FTA Decision FTA Decision No. 7 of 2026 Federal Tax Authority

FTA Decision 7/2026 — Disposal of seized and abandoned goods

Federal Tax Authority Decision No. 7 of 2026 on the Procedures for the Disposal of Seized and Abandoned Goods

In force Issued 11 June 2026 In force from 30 July 2026

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Official Arabic title
قرار الهيئة الاتحادية للضرائب رقم (7) لسنة 2026 — إجراءات التصرف بالبضائع المحجوزة والمضبوطة والمتروكة
Document type
FTA Decision
Number
7
Issued by
Federal Tax Authority
Issued
11 June 2026
In force from
30 July 2026
Applies to
Seized or abandoned goods held by the FTA that are perishable or hazardous.
Current position
In force from 30 July 2026.
Topics
Tax Procedures & the FTA · FTA audit
Official text
Official Arabic text · English translation (unofficial)

Factual summary

Sets how the FTA stores, moves and disposes of seized or abandoned goods that are perishable, subject to shortage or leakage, or hazardous. Such goods may be sold at public auction by decision of an FTA committee where the owner has not retrieved them after settling the tax and penalties due. The proceeds cover sale and storage costs, then the tax due, then administrative penalties; any balance may be credited to the owner's tax account.

What it means in practice Professional insight

Who: owners of goods seized or abandoned in the FTA's custody. What to know: perishable goods can be sold if they are not retrieved after settlement, and sale proceeds are applied to tax and penalties before any balance is returned.

Key provisions

  • Art. 2 Applies to seized or abandoned goods that are perishable, subject to shortage or leakage, or that endanger other goods or facilities.
  • Art. 3 Storage and movement controls that preserve the goods' condition and quantity, with stocktaking and access records.
  • Art. 4–5 Sale at public auction by Committee decision when the owner does not retrieve the goods after settling tax and penalties; the owner is notified; court or public-prosecution approval is needed where proceedings are pending.
  • Art. 6 Proceeds settle sale and storage costs first, then the tax due, then administrative penalties; any remainder may go to the owner's tax account.
  • Art. 7 Effective from its date of publication (30 July 2026 on the FTA cover).

What changed

  1. 11 June 2026 Issued
  2. 30 July 2026 In force

Relationship chain

Law → decisions made under it → amendments → guidance and announcements; oldest first within each level.

  1. 30 September 2022 Federal Decree-Law FDL 28/2022 — Tax Procedures Law In force — amended
    1. 11 June 2017 Federal Law FL 7/2017 — former Tax Procedures Law — Replaced by this law from 1 March 2023 Superseded
      1. 24 September 2017 Cabinet Decision CD 36/2017 — Former Tax Procedures Executive Regulation (repealed) — Executive Regulation of this law Repealed
      2. 1 May 2018 Cabinet Decision CD 23/2018 — Tax Disputes Resolution Committees — Made under it In force
      3. 28 December 2021 Cabinet Decision CD 105/2021 — Instalments, waiver and refund of administrative penalties — Made under it In force
      4. 2 September 2022 Cabinet Decision CD 85/2022 — Who is a UAE tax resident — Made under it In force (see Corporate Tax)
    2. 24 September 2017 Cabinet Decision CD 40/2017 — Administrative penalties: VAT, Excise Tax and Tax Procedures (schedule in force from 14 April 2026) — Made under it In force — amended
      1. 28 April 2021 Cabinet Decision CD 49/2021 — 2021 replacement of the tax penalty tables — Amends it In force
      2. 9 October 2025 Cabinet Decision CD 129/2025 — New tax penalty amounts from 14 April 2026 — Amends Art. 1 In force
    3. 10 July 2023 Cabinet Decision CD 74/2023 — Tax Procedures Executive Regulation — Executive Regulation of this law In force — amended
      1. 16 August 2023 FTA Decision FTA Decision 14/2023 — Extra conditions for a firm to register as a tax agent — Made under Art. 12(2)(d) In force
      2. 13 December 2023 FTA Decision FTA Decision 15/2023 — Annual CPD hours for individual tax agents — Made under it In force
      3. 15 January 2024 FTA Decision FTA Decision 1/2024 — Professional standards and black points for tax agents — Made under it In force
      4. 23 March 2026 Cabinet Decision CD 17/2026 — Amendments to the Tax Procedures Executive Regulation — Amends Arts. 3, 10, 18, 26, 28 In force
      5. 2 June 2026 FTA Decision FTA Decision 4/2026 — Keeping records as electronic copies or photocopies — Made under Art. 4(2) In force
    4. 19 July 2024 FTA Decision FTA Decision 5/2024 — When private clarification fees are refunded — Made under it In force
    5. 1 November 2024 FTA Decision FTA Decision 8/2024 — Correcting VAT return errors that do not change the tax due — Made under it In force (see VAT)
    6. 17 February 2025 FTA Decision FTA Decision 1/2025 — Extending deadlines for review and reconsideration requests — Made under it In force
    7. 13 March 2025 Ministerial Decision MD 64/2025 — Earlier e-invoicing service-provider accreditation (repealed) — Made under it Superseded (see E-Invoicing)
    8. 12 September 2025 Ministerial Decision MD 243/2025 — E-invoicing system — Made under e-invoicing provisions In force — amended (see E-Invoicing)
    9. 9 October 2025 Cabinet Decision CD 106/2025 — E-invoicing violations and penalties — Made under it In force (see E-Invoicing)
    10. 4 December 2025 FTA Decision FTA Decision 9/2025 — Declining refunds of residual amounts during a tax audit — Made under it In force
    11. 11 June 2026 FTA Decision FTA Decision 7/2026 — Disposal of seized and abandoned goods — Made under it In force

Official sources

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Related services: VAT Health Check · Corporate Tax

Last verified against official sources: 26 October 2026 · اقرأ بالعربية

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General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.