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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
81
Stockpile Declaration
In force
FTA
Effective Date
82
Transfer of ownership within Designated Zone registered seller to non-registered Purchaser
In force
FTA
Effective Date
83
Register Warehouse Keeper
In force
FTA
Effective Date
84
Excise Tax Designated Zones – Calculation of financial guarantees
In force
FTA
Effective Date
85
Excise Goods which are deficient or missing and the process for the destruction of Excise Goods within a Designated Zone
In force
FTA
Effective Date
86
Item Reclassification to FTA Published List
In force
FTA
Effective Date
87
Resubmit Excise Tax Voluntary Disclosure
In force
FTA
Effective Date
88
Stockpiling of Excise Goods
In force
FTA
Effective Date
89
Renewal of Designated Zone Registrations
In force
FTA
Effective Date
90
Voluntary Disclosure VAT & Excise Tax
Issued
FTA
Effective Date
91
Excise Tax Scenarios - Released From a Designated Zone
In force
FTA
Effective Date
92
Excise Tax Scenarios - Importers
In force
FTA
Effective Date
93
The Mechanism for Calculating the Average Retail Selling Price of Excise Goods in the Market
In force
FTA
Effective Date
94
De-registration
In force
FTA
Effective Date
95
Postponement of the Implementation of the Final Step of Phase Two of the Marking Tobacco and Tobacco Products Scheme (“the Scheme”)
In force
FTA
Effective Date
96
Implementing the Marking Tobacco and Tobacco Products Scheme Amending Federal Tax Authority Decision No. 2 of 2019
In force
FTA
Effective Date
97
Deregistration of Stockpilers
In force
FTA
Effective Date
98
Implementation of the Cabinet Decision No. 52 of 2019 On Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price
Not in force
MOF
Effective Date
99
Implementation of the Cabinet Decision No. 55 of 2019 On Excise Price for Tobacco Products
In force
MOF
Effective Date
100
Moving Excise Goods which are Marked with a Digital Tax Stamp Not Containing End-to-End Traceability
In force
FTA
Effective Date
101
Scenarios requiring the return of Digital Tax Stamps
In force
FTA
Effective Date
102
Excise Price for Tobacco Products
Not in force
The UAE Cabinet
Effective Date
103
Taxable Persons Guide Excise Tax
In force
FTA
Effective Date
104
Administrative Penalties for Violations of Procedures related to the Implementation of Marking Excise Goods
In force
The UAE Cabinet
Effective Date
105
Marking Tobacco and Tobacco Products
In force
The UAE Cabinet
Effective Date
106
Concerning the Excise Goods, Excise Tax Rates, and Method of Calculating Excise Price
Not in force
The UAE Cabinet
Effective Date
107
Imposing Federal Customs Duty on Imports of Tobacco
In force (amended)
President of the UAE
Effective Date