Firstly, if they export the excise goods outside the UAE or to another GCC state. Secondly, if they use the excise goods to produce other goods that are not subject to excise tax, such as medicine or food. Thirdly, if the excise goods are destroyed under the supervision of the FTA. And finally, if the excise goods are returned to the supplier due to a defect or any other reason that makes them unfit for their intended use.