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June 26, 2026

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Implementing the Marking Tobacco and Tobacco Products Scheme

Federal Tax Authority Decision No. 3 of 2018

Issued 6 Nov 2018 - (Effective from 1 Jan 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,

  • Decision of the Board of Directors on the Implementation of Marking Tobacco and Tobacco Products Scheme at its third meeting dated 22/11/2017, fifth meeting dated 25/4/2018, and its sixth meeting dated 29/10/2018.

Has decided:

Article 1 - Dates on which Marks will be available

  1. For the purpose of this decision, 'Designated Excise Goods' shall mean all types of cigarettes.

  2. The date on 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 January 2019.

  3. The date from which it will not be permissible to Import Designated Excise Goods which do not have Marks into the State shall be 1 May 2019.

  4. The date from which it will not be permissible to supply Designated Excise Goods which do not have Marks in the State shall be 1 August 2019.

Article 2 - Fees 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 them.

Article 3 - Storage of Marks