A company dealing in consumable products is established in Oman and wants to import goods into the UAE which are excisable from the UAE excise tax standpoint. It is currently looking for different options to set up a business/register it in the UAE mainland area or free zone area. Please briefly explain what is the process to register a company from an excise tax standpoint in the UAE and which area (free zone vs mainland) is feasible for them. Also, they want to defer the payment of excise tax and store the goods into a warehouse. What should they do in order to avail of this option?

Hint: Please note that all the UAE free zones (from a customs perspective) are not designated zones from the UAE excise tax perspective.