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June 26, 2026

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Administrative Penalties for Violations of Procedures related to the Implementation of Marking Excise Goods

Pursuant to Cabinet Decision No. 42 of 2018 on Marking Tobacco and Tobacco Products

Cabinet Decision No. 33 of 2019

Issued 1 May 2019 - (Effective from Date of issuance in the Official Gazette)

The Cabinet:

  • Having reviewed the Constitution;

  • Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments;

  • Federal Law No. 1 of 2011 on the State's Public Revenues;

  • Federal Law No. 14 of 2016 on Violations and Administrative Penalties in the Federal Government;

  • Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority;

  • Federal Law No. 7 of 2017 on Tax Procedures;

  • Federal Decree-Law No. 7 of 2017 on Excise Tax;

  • Federal Decree-Law No. 8 of 2017 on Value Added Tax;

  • Cabinet Decision No. 42 of 2018 on Marking Tobacco and Tobacco Products;

  • And pursuant to what was presented by the Minister of Finance and approved by the Cabinet;

Has decided:

Article 1 - Definitions

In the application of the provisions of this Decision, the following words and expressions shall have the meanings assigned against each, unless the context otherwise requires:

State

:

United Arab Emirates.

Minister

:

Minister of Finance.

Authority

:

Federal Tax Authority.

Chairman

:

Chairman of the Authority's board of directors.

Tax Law

:

Federal Decree-Law No. 7 of 2017 on Excise Tax.

Administrative Penalties

:

Monetary amounts imposed on a Person by the Authority for breaching the provisions of the Tax Law and Cabinet Decision No. 42 of 2018 referred thereto.

Person

:

A natural or legal person.

Tax

:

Excise Tax imposed according to the Tax Law.

Designated Excise Goods

:

Tobacco and tobacco products which shall be required to be marked to indicate that Tax has been paid on them.

Mark

:

Digital or physical stamp or seal or mark, which the Authority may approve.

Payable Tax

:

Tax that has become due for payment to the Authority.

Article 2 - Scope

Administrative Penalties shall be imposed on the violations listed in the table appended to this Decision.

Article 3 - General Provisions