Federal Tax Authority Decision No. 3 of 2018 on Implementing the Marking Tobacco and Tobacco Products Scheme

NOT YET IN FORCE. This Edition will enter into force on January 1, 2027, following its publication in the Official Gazette. Please refer to the previous edition.

List of amending documents:

Federal Tax Authority Decision No. 18 of 2026 

The Chairman of the Board of Directors of the Federal Tax Authority has decided:

• having reviewed the Constitution,
• Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority,
• Federal Decree-Law No. 7 of 2017 on Excise Tax,
• Cabinet Decision No. 42 of 2018 on Marking Tobacco and Tobacco Products, and
• pursuant to the approval of the Board of Directors on the Implementation of Marking Tobacco and Tobacco Products Scheme at its third meeting dated 22/11/2017.

Article 1 – Dates on which Marks will be available

1. For the purposes of this decision, "Designated Excise Goods" shall mean all types of cigarettes.
2. The date on which Marks will be available to place an order for the same by the importer or the producer of Designated Excise Goods shall be 1 January 2019.
3. The date from which it will not ...