Ministerial Decision No. 249 of 2025 Regarding Exception of Smoking Cessation Products from the Definition of Tobacco and Tobacco Products for the Purposes of Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price and its Amendments

Minister of State for Financial Affairs:  

- Having reviewed the Constitution, 

- 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, 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, 
Decided:

Article 1 - Tobacco and Tobacco Products

For purposes of Clause 2 of Article 3 of Cabinet Decision No. 52 of 2019 referred to, products listed within Chapter 24 of the GCC Common Customs Tariff, which are exclusively intended to assist in smoking cessation shall not be considered as tobacco and tobacco products, according to the following Customs codes: