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June 26, 2026
Having reviewed the Constitution,
Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,
Federal Decree-Law No. 7 of 2017 on Excise Tax,
Cabinet Decision No. 42 of 2018 on Marking Tobacco and Tobacco Products,
Cabinet Decision No. 33 of 2019 on Administrative Penalties for Violations of Procedures related to the Implementation of Marking Excise Goods pursuant to Cabinet Decision No. 42 of 2018 on Marking Tobacco and Tobacco Products,
Federal Tax Authority Decision No. 3 of 2018 on Implementing the Marking Tobacco and Tobacco Products Scheme,
Federal Tax Authority Decision No. 2 of 2019 on Implementing the Marking Tobacco and Tobacco Products Scheme,
Federal Tax Authority Decision No. 5 of 2020 on Amending Federal Tax Authority Decision No. 2 of 2019 on Implementing the Marking Tobacco and Tobacco Products Scheme,
Federal Tax Authority Decision No. 3 of 2021 on Implementing the Marking Tobacco and Tobacco Products Scheme,
Decision of the Chairman of the Board of Directors of the Federal Tax Authority No. 9 of 2021 on the delegation of the Vice Chairman of the Board of Directors of the Federal Tax Authority,
Pursuant to the approval of the Board of Directors on the timeframe for the implementation of the new marking design at the fifteenth meeting held on 20 April 2021, and
Pursuant to the approval of the Board of Directors on the timeframe for the implementation of the new marking design in local markets and duty-free markets at the twentieth meeting held on 20 April 2022,
For the purposes of this Decision, 'Designated Excise Goods' shall mean all of the following:
All types of cigarettes;
Electrically-heated cigarettes; and
'Water pipe tobacco', which is any product being imported, produced, or cultivated in the State that could be classified as 'Water pipe tobacco' according to Schedule 24 of the Unified Customs Tariff for the GCC States.