UAE Excise Tax amendments and new rules: every change since 2016

This Cabinet Decision establishes minimum excise prices for tobacco products and liquids used in electronic smoking devices and tools in the UAE. The Decision defines key terms...

This Public Clarification replaces Public Clarification EXTP011 and outlines the situations under which Natural Shortage of Excise Goods within a Designated Zone will not be...

This guide (ETGTP2) serves as the second part of two Taxable Person Guides for Excise Tax in the UAE, specifically covering products subject to Excise Tax and the application...

This guide serves as the main reference document for Excise Tax compliance in the UAE, specifically covering legislative provisions as they apply to Excise Goods generally. It...

This Public Clarification implements a tiered-volumetric model for calculating Excise Tax on Sweetened Drinks effective 1 January 2026, replacing the current 50% ad valorem...

This Federal Tax Authority Decision establishes a comprehensive mechanism for calculating the percentage of sugar and other sweeteners in concentrated products (concentrates,...

This Federal Tax Authority Decision establishes additional cases where excise tax paid on excise goods may be deducted and sets controls for such deductions. The Decision...

This Cabinet Decision establishes comprehensive regulations for excise tax implementation in the UAE, defining five categories of excise goods subject to taxation: tobacco and...

This Ministerial Decision creates exceptions to the definition of tobacco and tobacco products for excise tax purposes by excluding smoking cessation products from taxation....

This Public Clarification outlines upcoming amendments to UAE Excise Tax legislation implementing a tiered-volumetric model for calculating Excise Tax on Sweetened Drinks,...

This Federal Tax Authority Decision establishes comprehensive standards, controls and procedures for dealing with natural shortage within designated zones due to the natural...

This Guide provides comprehensive information on Excise Tax administrative exceptions, a mechanism that grants registrants concessions or exceptions allowed by Federal...

This ministerial decision implements Cabinet Decision No. 52 of 2019 by establishing specific provisions for excise tax on electronic smoking products and concentrates. The...

This Public Clarification provides detailed guidance on the registration requirements for warehouse keepers and the registration and renewal procedures for designated zones...

This Public Clarification explains the amendments made to the Excise Tax Decree-Law through Federal Decree-Law No. 19 of 2022, which became effective on 14 October 2022. The...

This Public Clarification establishes a new risk-based methodology for calculating financial guarantees required from Warehouse Keepers for each Excise Tax Designated Zone they...

This Public Clarification outlines the situations under which Natural Shortage of Excise Goods will not be considered a release from a Designated Zone (DZ) for consumption...

This public clarification establishes the framework for obtaining relief from excise tax on deficient, missing, or damaged excise goods within designated zones under Cabinet...

This Federal Tax Authority Decision implements a new design for marks required on tobacco and tobacco products subject to excise tax in the UAE. The Decision designates...

This decision establishes the comprehensive methodology for calculating the Average Retail Selling Price (ARSP) of excise goods in the UAE market, which is essential for...

This Public Clarification announces the Federal Tax Authority's decision to postpone the final step of phase two implementation of the Digital Tax Stamps (DTS) scheme for water...

This Federal Tax Authority Decision amends the implementation timeline for the tobacco and tobacco products marking scheme in the UAE. The decision specifically modifies the...

This Public Clarification provides guidance on the renewal process for designated zone registrations under the UAE Excise Tax regime. Warehouse-keepers must renew their...

This Public Clarification provides guidance on circumstances where stockpilers may deregister from Excise Tax before the standard six-month minimum registration period has...

This Public Clarification provides updated guidance on excise tax obligations for stockpilers holding sweetened drinks, electronic smoking devices and tools, liquids used in...

This public clarification provides guidance on scenarios where Digital Tax Stamps (DTS) marks must be returned to the Federal Tax Authority under the DTS regime for tobacco and...

This public clarification addresses the treatment of designated excise goods (specifically cigarettes) that were marked with Digital Tax Stamps (DTS) under a workaround...

This Ministerial Decision implements Cabinet Decision No. 55 of 2019 regarding excise price determination for tobacco products. The decision establishes the effective date for...

This Ministerial Decision implements Cabinet Decision No. 52 of 2019 by establishing specific provisions for excise tax on electronic smoking products and clarifying excise...

This Cabinet Decision establishes minimum excise prices for tobacco products in the UAE, implementing specific pricing thresholds pursuant to Article 13 of Cabinet Decision No....

This Cabinet Decision establishes the framework for excise tax implementation in the UAE, defining six categories of excise goods and their corresponding tax rates. The...

This Cabinet Decision establishes a comprehensive framework of administrative penalties for violations related to marking excise goods, specifically tobacco and tobacco...

This Decision establishes the framework for implementing a marking scheme for designated excise goods, specifically Water Pipe Tobacco and electrically heated cigarettes in the...

This Decision implements the Marking of Tobacco and Tobacco Products Scheme in accordance with Cabinet Decision No. 42 of 2018. It establishes the framework for marking...

This Cabinet Decision establishes a comprehensive marking system for tobacco and tobacco products to indicate that Excise Tax has been paid on these designated goods. The...

This Cabinet Decision establishes the comprehensive executive regulation for implementing the Federal Decree-Law No. 7 of 2017 on Excise Tax. It provides detailed operational...

This Federal Decree-Law establishes the comprehensive framework for Excise Tax in the United Arab Emirates, imposing tax on carbonated drinks, tobacco products, energy drinks,...

This agreement establishes a common excise tax framework among the six GCC member states (UAE, Bahrain, Saudi Arabia, Oman, Qatar, and Kuwait) dated November 2016. The...