Decision of the Council of Ministers No. (9) of 2021

on Issuing Tables of Sub-Designations of Excise Goods and Their Corresponding Harmonized System Codes

Contents

Article 1 - Tables of Sub-Designations

Article 2 - Carbonated Soft Drinks

Article 3 - Energy Drinks

Article 4 - Implementation

Table 1 - Carbonated Soft Drinks

Table 2 - Energy Drinks

Table 3 - Tobacco and Tobacco Derivatives

The Council of Ministers,

After having perused the Constitution;

Customs Law promulgated by Law No. (40) of 2002;

Law No. (25) of 2018 on Excise Tax;

Emiri Resolution No. (29) of 1996 on the Council of Ministers' Resolutions to be submitted to the Emir for Ratification and Issuance; and

Proposal of the Minister of Finance,

Has hereby decided as follows:

Article 1 - Tables of Sub-Designations

The Tables of Sub-Designations of Excise Goods and Their Corresponding Harmonized System Codes attached hereto shall enter into full force and effect.

Article 2 - Carbonated Soft Drinks

In the application of Table (1) attached hereto, the term "carbonated soft drinks" shall mean the following goods:
1. Beverages that contain gas.
2. Concentrates, powders, gels or extracts that can be converted into carbonated soft drinks.
For the purposes of this Article, unflavoured aerated water and drinks containing alcohol shall not be classified as carbonated soft drinks, even if they contain gas.
If the products referred to in Clause (1/b) of this Article have already been taxed, the final carbonated soft drink resulting from mixing these products with an aerating agent by a non-taxpayer shall not be considered an Excise Good under Law No. (25) of 2018, and no tax shall be due on such final carbonated soft drink.