The Cabinet
- Having reviewed the Constitution;
- Federal Decree-Law No. 7 of 2017 Concerning Excise Tax, and its amendments;
- Federal Decree-Law No. 28 of 2022 Concerning Tax Procedures and its amendments;
- Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price;
- Based on the proposal of the Minister of Finance and the approval of the Cabinet
has decided:
The text of Article 3 of the aforementioned Cabinet Decision No. 52 of 2019 shall be replaced by the following text:
1. For the purposes of Article 2 of this Decision, tobacco and tobacco products shall include all items listed within Schedule 24 of the GCC Common Customs Tariff that are imported or cultivated or produced in the State, including electrically heated cigarette rolls.
2. As an exception to the provisions of paragraph (1) of this Article, products listed in Schedule 24 of the GCC Common Customs Tariff that are intended exclusively to assist in smoking cessation shall not...