This is part two of two Taxable Person Guides for Excise Tax and, with ETGTP1, replaces EG001. It identifies the products subject to Excise Tax in the UAE and how the Tax is calculated on each. It defines tobacco and tobacco products, liquids used in electronic smoking devices and tools, electronic smoking devices, energy drinks and sweetened drinks, with exclusions such as milk-based and medical beverages. It explains the Ad Valorem Model, the designated retail sales price and average retail selling price, and the Tiered-Volumetric Model taxing sweetened drinks per litre by sugar content from 1 January 2026.