Having reviewed the Constitution
Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,
Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments,
Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments,
Cabinet Decision No. 37 of 2017 on the Executive Regulation of the Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments,
Cabinet Decision No. 197 of 2025 on Excise Goods, Tax Rates or Amounts Imposed on Excise Goods, and the Methods of Calculating the Excise Price,
Decision of the Chairman of the Board of Directors No. 9 of 2021 on the Delegation to the Vice Chairman of the Board of Directors of the Federal Tax Authority,
Federal Tax Authority Decision No. 6 of 2025 on Standards, Controls and Procedures for Dealing with Shortage Within the Designated Zone due to the Natural Characteristics of Excise Goods, and
Pursuant to the approval of the Board of Directors of the Authority's Memorandum on the cases where Excise Tax paid on Excise Goods is deductible and for such Deduction, in its 41st meeting held on 30/10/2025.
Article 1 - Definitions
In the application of the provisions of this Decision, the following words and expressions shall have the meaning assigned against each, otherwise, the definitions stated in Federal Decree-Law No. 7 of 2017, Cabinet Decision No. 197 of 2025, and Federal Tax Authority Decision No. 6 of 2025, referred to, shall apply to this Decision:
Laboratory Report | : | A document relating to the content of sugar, other sweeteners, and artificial sweeteners in Sweetened Drinks issued by an accredited laboratory in accordance with the list of accredited laboratories published by the Ministry of Industry and Advanced Technology. |
High-Sugar Category | : | Sweetened Drinks that contain 8 grams or more of total sugar and other sweeteners per 100 millilitres of the drink. |