This edition is not in force. Refer to the most recent edition.
List of amending documents:
Cabinet Decision No. 108 of 2023
The Cabinet has decided
- Having reviewed the Constitution,
- Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments,
- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority,
- Federal Law No. 7 of 2017 on Tax Procedures,
- Federal Decree-Law No. 7 of 2017 on Excise Tax, and
- Pursuant to the presentation of the Minister of Finance, and the approval of the Cabinet.
The definitions in the Federal Decree-Law No. 7 of 2017 shall apply to this Decision, apart therefrom the following words and expressions shall have the meanings assigned against each unless the context requires otherwise:
Decree-Law: Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments.
Direct Export: An Export of Excise Goods where the supplier is responsible for arranging transport, or appointing a freight ag...