Federal Tax Authority Decision No. 2 of 2019 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. 5 of 2020

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,
• Federal Tax Authority Decision No. 3 of 2018 on Implementing the Marking Tobacco and Tobacco Products Scheme, and
• pursuant to the approval of Board of Directors on Implementing the Marking of Tobacco and Tobacco Products Scheme on Water Pipe Tobacco, at its meeting on 26/3/2019.

Article 1 – Dates on which Marks will be available

1. For the purposes of this decision, “Designated Excise Goods” shall mean Water Pipe Tobacco and electrically heated cigarett...