Article 1 – Definitions
The following words and expressions shall have the meaning assigned against each, unless the context otherwise requires:
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Website Last updated:
June 26, 2026
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Standards, Controls and Procedures for Dealing with Shortage Within the Designated Zone due to the Natural Characteristics of Excise Goods
Federal Tax Authority Decision No. 6 of 2025
Issued 17 Jun 2025 – (Effective from 1 Jul 2025)
The Chairman of the Board of Directors of the Federal Tax Authority has decided:
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, and its amendments,
Cabinet Decision No. 37 of 2017 on the Executive Regulation of the Federal Decree- Law No. 7 of 2017 on Excise Tax, and its amendments,
Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price,
Decision of the Chairman of the Board of Directors No. 9 of 2021 on the Delegation to the Vice Chairman of the Board of Directors of the Federal Tax Authority, and
Pursuant to the approval of the Board of Directors of the Authority’s Memo on the Standards, Controls and Procedures for Dealing with Shortage Within the Designated Zone due to the Natural Characteristics of Excise Goods, in its 38th meeting held on 29 April 2025.