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A complete set of UAE Excise Tax legislation, covering the Federal Decree-Law on Excise Tax, its Executive Regulations, Cabinet Decisions on excise goods and tax rates, and FTA guidance on registration, stockpiling, designated zones, and declarations. Each entry shows the document title, number, date, current status, and a verified link to the official source. This resource serves tax consultants, importers and producers of excise goods, chief accountants, auditors, and compliance officers.

№

Name

Status

Issuing Authority

Effective Date

Official Link

Excise Price for Tobacco Products and Liquids used in Electronic Smoking Devices and Tools

The UAE Cabinet

12 Excise Tax in the UAE

Ratifying the Annex amending the Unified Agreement on Excise Taxation of the Gulf Cooperation Council

President of the UAE

Common Excise Tax Agreement of the States of the Gulf Cooperation Council (GCC)

In force (amended)

President of the UAE

Excise Tax Public Clarification EXTP014 on Natural Shortage of Excise Goods

Standards, Controls and Procedures for Dealing with Shortage Within the Designated Zone due to the Natural Characteristics of Excise Goods

In force (amended)

Amending certain provisions of Federal Tax Authority Decision No. 6 of 2025 concerning standards, controls and procedures for dealing with shortages within the designated zone resulting from the natural characteristics of excise goods

Implementation of a tiered-volumetric model of Excise Tax for Sweetened Drinks

Taxable Persons Guide Excise Tax

Additional Cases where Excise Tax Paid on Excise Goods may be Deducted and Controls for such Deduction

The Mechanism for Calculating the Percentage of Sugar and Other Sweeteners in Concentrates, Powders, Gels, and Extracts for which no Guidelines are Available or where the Guidelines were Proven Inaccurate

Excise Goods, Tax Rates or Amounts Imposed on Excise Goods, and the Methods of Calculating the Excise Price

The UAE Cabinet

The Executive Regulation of the Federal Decree-Law No. 7 of 2017 on Excise Tax

In force (amended)

The UAE Cabinet

Amending certain provisions of Cabinet Decision No. 37 of 2017 Concerning the Executive Regulations of Federal Decree-Law No. 7 of 2017 On Excise Tax

The UAE Cabinet

Administrative Penalties for Violations of Tax Laws in the UAE

In force (amended)

The UAE Cabinet

In force (amended)

President of the UAE

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

Transition to a Tiered-Volumetric Model of Excise Tax for Sweetened Drinks

Amending Certain Provisions of Federal Decree-Law No. 7 of 2017 On Excise Tax

President of the UAE

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

The UAE Cabinet

Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price

The UAE Cabinet

Natural Shortage of Excise Goods

Government of the United Arab Emirates Official Gazette Issue No. 791

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

Local Purchase Declaration

Amending the Authority’s Policy on Issuing Clarifications and Directives

Non-Registered Business Refund

Amending some Provisions of Cabinet Decision No. 65 of 2020

The UAE Cabinet

Administrative Exceptions Excise Tax

Register Designated Zone

Registration of Warehouse Keeper and Registration and Renewal of Registration of Designated Zones

Excise Tax Returns

Excise Tax Amendment of the Excise Tax Decree-Law – Federal Decree-Law No. 19 of 2022

Excise Tax Scenarios - Producers

Edit Excise Tax Clearing Company

Request for Excise Tax Print Certificate

Edit Warehouse Keeper

Submit Excise Tax Voluntary Disclosure

Replace Financial Guarantee Designated Zone

Registered Persons Declaring Excise Tax at the End of Tax Period

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