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.
This is not an official Translation:
Exception of Smoking Cessation Products from the Definition of Tobacco and Tobacco Products for the Purposes of Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price and its Amendments
Ministerial Decision No. 249 of 2025
Issued 22 Sept 2025 - (Effective from 1 Oct 2025)
Minister of State for Financial Affairs has decided:
Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price, and its amendments,
Federal Decree No. 15 of 2022 on the Ratification of the Common Customs System (Law) for the Gulf Cooperation Council countries and its Executive Regulations,
Article 1 - Tobacco and Tobacco Products
For purposes of Clause 2 of Article 3 of Cabinet Decision No. 52 of 2019 referred to, products listed within Chapter 24 of the GCC Common Customs Tariff, which are exclusively intended to assist in smoking cessation shall not be considered as tobacco and tobacco products, according to the following Customs codes:
Harmonised System Code
Item
24 04 91 10 00 00
- - -Chewing gum containing nicotine to help tobacco use cessation, including smoking.
24 04 91 20 00 00
- - -In tablet form to help tobacco use cessation, including smoking.
24 04 91 91 00 00
- - - -Other, to help tobacco use cessation, including smoking.
24 04 92 10 00 00
- - -Patches to help tobacco use cessation, including smoking.
24 04 92 91 00 00
- - -Other, to help tobacco use cessation, including smoking.