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June 26, 2026

Council of Ministers' Resolution No. (16) of 2020 Identify the Excise Goods Exempted from Tax and the Conditions for their Exemption

Corresponding to 07/10/1441 Hijri

Publication Date: 29/06/2020

Contents

Article 1 - Definitions

Article 2 - Tax Exemptions

Article 3 - Record Keeping Requirements

Article 4 - Enforcement

Articles (1-4)

We, Council of Ministers,

Having perused the Constitution;

The Customs Law promulgated by Law No. (40) of 2002;

Law No. (25) of 2018 regarding Selective Tax;

Emiri Resolution No. 29 of 1996 on the Council of Ministers' Resolutions to be submitted to the Emir for Ratification and Issuance; and

The proposal of the Minister of Finance,

Hereby promulgate the following Resolution:

Articles

Article 1
Definitions

Unless the context otherwise requires, the following terms, wherever mentioned throughout this Resolution, shall have the meanings hereby assigned for them:

The "Duty-Free Market" means that licensed building or place wherein goods are placed free of customs duties taxes and selective tax for purposes of display or sale;

The "Duty-Free Stores" means these retail businesses located within the duty-free market and selling merchandise to travelers with the understanding they will be taken out of the State;

The "Goods Sold/ Consumed during International Passenger Transport" means excise goods that are sold or consumed on board international air transport aircraft and international maritime transport ships departing from the State.

Article 2
Tax Exemptions

The following goods shall be exempt from the tax: