Implementation of the Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price

Ministerial Decision No. 236 of 2019

Issued 29 Sept 2019 - (Effective from 1 Dec 2019)

Minister of Finance has decided:

Having reviewed the Constitution;
Federal Decree-Law No. 7 of 2017 on Excise Tax;
Cabinet Decision No. 37 of 2017 on the Executive Regulation of the Federal Decree- Law No. 7 of 2017 on Excise Tax;
Federal Decree No. 85 of 2007 on the Common Customs Law of the GCC States;
Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price;

Article 1 - Liquids used in Electronic Smoking Devices and Tools

Excise Tax shall be imposed on liquids used in electronic smoking devices and tools, and the like whether or not containing nicotine pursuant to the following Customs codes:

HS Code	Item
38249999	Others

Article 2 - Electronic Smoking Devices and Tools

Excise Tax shall be imposed on the electronic smoking devices and tools, and the like whether or not containing nicotine or tobacco pursuant to the following Customs codes:

HS Code	Item
85437031	Electronic cigarettes
85437032	Electronic water pipe 'shisha'
85437039	Others

Minister of Finance has decided:

Article 1 - Liquids used in Electronic Smoking Devices and Tools

Article 2 - Electronic Smoking Devices and Tools

Article 3 - Excise Price for Concentrates, Powders, Gel and Extracts