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June 26, 2026

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Implementing the Marking Tobacco and Tobacco Products Scheme

Federal Tax Authority Decision No. 2 of 2019

Issued 28 Apr 2019 - (Effective from 1 Nov 2019)

The Chairman of the Board of Directors of the Federal Tax Authority,

  • Having reviewed the Constitution,

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

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

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

  • Federal Tax Authority Decision No. 3 of 2018 on Implementing the Marking Tobacco and Tobacco Products Scheme,

  • Board of Directors Decision on Implementing the Marking Scheme on Water Pipe Tobacco, at its meeting on 26/3/2019.

Has decided:

Article 1 - Dates on which Marks will be available

  1. For the purpose of this decision, 'Designated Excise Goods' shall mean Water Pipe Tobacco and electrically heated cigarettes.

  2. The date from which Marks will be available to place an order for the same by the importer or the producer of Designated Excise Goods shall be 1 November 2019.

  3. The date from which it will not be permissible to import Designated Excise Goods into the State which do not have Marks shall be 1 March 2020.

  4. The date from which it will not be permissible to supply, transfer, store or possess Designated Excise Goods in the State which do not have Marks shall be 1 June 2020.

Article 2 - Water Pipe Tobacco Products

For the purpose of this decision, 'Water pipe tobacco' means any product which is imported produced, or cultivated in the State that would be classified as 'Water pipe tobacco' within Schedule 24 of the Unified Customs Tariff for the GCC States.

Article 3 - Fee for Purchase of Marks

The fee payable for the purchase of Marks shall be AED 0.084 for each Mark, and shall be paid by the Importer or Producer before the issuance of Marks to him.

Article 4 - Conditions of Storage of Marks