Article 16, as amended by Federal Decree-Law No. 7 of 2025, sets out what constitutes Deductible Tax. It comprises the Tax paid on Excise Goods which have been exported, and the Tax paid on Excise Goods which have become a component of another Excise Good on which Tax has become or will become due. The 2025 amendment replaced the former head covering amounts paid in error with a deduction for Tax paid on unsold Excise Goods where the rate or amount has decreased, limited to the extent of that decrease, and added any other cases determined by the Authority under controls it sets.