Ministerial Decision No. 249 of 2025 clarifies the scope of excise tax regarding smoking cessation aids under the UAE Excise Law framework. Effective 1 October 2025, specific nicotine-based products intended exclusively for tobacco cessation are excluded from the definition of tobacco and tobacco products as per Article 3 of Cabinet Decision No. 52 of 2019. The Decision lists eight specific GCC Common Customs Tariff codes, including nicotine chewing gum, patches, sprays, and tablets, ensuring these medicinal aids are not subject to excise duties. This provides regulatory clarity for importers and healthcare providers regarding non-taxable products.