This Public Clarification explains the amendments made to the Excise Tax Decree-Law by Federal Decree-Law No. 19 of 2022, effective from 14 October 2022. It lists the amended Articles 1, 5, 6, 19, 20, 22, 23 and 28 and the new Article 25 bis. It then explains three main changes: the exception from registration, including persons importing excise goods for purposes other than conducting business, the payment of any amount collected or shown on an invoice as Excise Tax, and the new statute of limitation for tax audits and tax assessments.