Implementation of the Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price

Ministerial Decision No. 1 of 2025

Issued 3 Jan 2025 - (Effective from Date of issuance)

Minister of State for Financial Affairs has decided:

Having reviewed the Constitution,
Federal Decree-Law No. 7 of 2017 on Excise Tax, 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,
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, and
Ministerial Decision 236 of 2019 on Implementation of the Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price.

Article 1 - Liquids used in Electronic Smoking Devices and Tools

For the purposes of imposing Excise Tax on liquids used in electronic smoking devices and tools and the like, whether or not containing nicotine, the applicable harmonized system codes specified in Chapter Twenty Four of the Common Schedule for Classification and Coding of Goods for the Gulf Cooperation Council Countries in force in the State shall apply.

Article 2 - Electronic Smoking Devices and Tools

For the purposes of imposing the Excise Tax on electronic smoking devices and tools and the like, whether or not containing nicotine or tobacco, the below harmonized system codes specified in Chapter Eighty Five of the Common Schedule for Classification and Coding of Goods for the Gulf Cooperation Council Countries in force in the State shall apply: