This week's Real Law digest features an explanation from the FTA on excise duty on sugar-sweetened beverages, as well as new materials on the service: PCFC regulations for businesses in Dubai, a unified knowledge assessment policy for schools, and recent court cases.
The Federal Tax Authority (FTA) has published the Excise Tax Public Clarification EXTP012 Transition to a Tiered-Volumetric Model of Excise Tax for Sweetened Drinks. According to the document, on January 1, 2026, excise duty on sweet drinks in the UAE will be calculated based on the sugar content per 100 ml, rather than at a fixed rate. Details are available on the Telegram channel.
Regulations of the Ports, Customs and Free Zone Corporation (PCFC). The organisation establishes mandatory rules for safety, construction, facility operation and inspections. Specialised PCFC regulations are directly applicable to businesses in Dubai, for example:
- PCFC Regulation PS 5.0 on Port Infrastructure
- PCFC Regulation PS 12.0 on Risk Assessment Studies
- PCFC Regulation PS 46.0 on Public Health