Ministerial Decision No. 1 of 2025 on Implementation of the Cabinet Decision No. 52 of 2019 On Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price

Minister of State for Financial Affairs:  

- Having reviewed the Constitution, 

- Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments,

- Federal Decree No. 15 of 2022 on the Ratification of the Common Customs System (Law) for the Gulf Cooperation Council countries and its Executive Regulations, 

- Cabinet Decision No. 37 of 2017 on the Executive Regulation of the Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments, 

- Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price,  

- Ministerial Decision 236 of 2019 on Implementation of the Cabinet Decision No. 52 of 2019 On Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price, 

Has Decided, 

Article 1 — Liquids used in Electronic Smoking Devices and Tools 

For the purposes of imposing Excise Tax on liquids used in electronic smoking devices and tools and the like, whether or not containing nicotine, the applicable harmonized system codes specified in...