The Cabinet:
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,
Has decided:
In the application of the provisions of this Decision, the following words and expressions shall have the meanings assigned against each, unless the context requires otherwise:
State: United Arab Emirates.
Authority: Federal Tax Authority.
Chairman: Chairman of the Board of the Authority.
Tax: Excise Tax.
Person: Any natural or legal Person.
Marks: Digital or physical stamp or seal or mark, which the Authority may approve.
Designated Excise Goods: Tobacco and tobacco products which shall be required to be marked to indicate that Tax has been paid on them.
Import: The arrival of Designated Excise Goods from abroad into the ...