Cabinet Decision No. 197 of 2025 establishes updated regulations for excise tax in the UAE, effective from 1 January 2026. Implementing Article 2 and Article 3 of Federal Decree-Law No. 7 of 2017, the Decision defines taxable excise goods including tobacco, electronic smoking devices, energy drinks, and sweetened drinks. It introduces a tiered tax structure for sweetened drinks based on sugar content per 100ml. The Decision clarifies the calculation of the excise price and designated retail sale price, while repealing Cabinet Decision No. 52 of 2019 to ensure alignment with current GCC Common Excise Tax Agreement standards.