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Marking Tobacco and Tobacco Products

Cabinet Decision No. 42 of 2018

Issued 24 Jul 2018 - (Effective from Date of issuance in the Official Gazette)

The Cabinet:

  • Having reviewed the Constitution,

  • Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments,

  • Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority,

  • Federal Law No. 7 of 2017 on Tax Procedures,

  • Federal Decree-Law No. 7 of 2017 on Excise Tax, and

  • Pursuant to the presentation of the Minister of Finance and the approval of the Cabinet,

Has decided:

Article 1 - Definitions

In the application of the provisions of this Decision, the following words and expressions shall have the meanings assigned against each, unless the context requires otherwise:

State

:

United Arab Emirates.

Authority

:

Federal Tax Authority.

Chairman

:

Chairman of the Board of the Authority.

Tax

:

Excise Tax.

Person

:

Any natural or legal Person.

Marks

:

Digital or physical stamp or seal or mark, which the Authority may approve.

Designated Excise Goods

:

Tobacco and tobacco products which shall be required to be marked to indicate that Tax has been paid on them.

Import

:

The arrival of Designated Excise Goods from abroad into the territory of the State.

Importer

:

The Person whose name appears for customs clearance purposes as the Importer of the Designated Excise Goods on the date of Import.

Authorized Supplier

:

A Person appointed by the Authority to supply Marks.

System

:

The electronic system approved by the Authority for the purposes of the track and trace of the Marks.

Article 2 - Dates on which Marks will be available

The Chairman shall issue a decision with the following:

  1. The date on which Marks will be available to place an order for the same by the importer or the producer for each category of Designated Excise Goods.

  2. The date from which it will not be permissible to Import Designated Excise Goods which do not have marks in accordance with the provisions of this decision.

  3. The date from which it will not be permissible to supply Designated Excise Goods in the State which do not have marks in accordance with the provisions of this decision.

Article 3 - Manner of Applying Marks on Designated Excise Goods