Cabinet Decision No. 42 of 2018 governs the marking of tobacco and tobacco products in the UAE, issued under Federal Decree-Law No. 7 of 2017 on Excise Tax and effective from the date of its publication in the Official Gazette. The Decision requires Digital or physical Marks to be affixed to Designated Excise Goods to indicate that Excise Tax has been paid, and sets out the manner and location of application, whether at a production facility in the State or outside the State prior to Import. It establishes the procedures for requesting and purchasing Marks from an Authorized Supplier, imposes secure storage and return obligations, and requires Importers, producers and Specified Persons within the supply chain to record and report the movement of Designated Excise Goods through the Authority's track and trace System, with verification by Customs Departments on entry into the State.