The UAE Cabinet issued the Decision No. (38) of 2017 on excise Goods, excise tax rates and the methods of calculating excise price. The decision outlines the rules of excise goods including tobacco and tobacco products, carbonated drinks, and energy drinks, in addition to its tax rates. The provisions also specify the excise price, designated retail sales price, and the rules with regards to contradicting provisions. The Decision shall come into effect as of October 1st, 2017 and shall be published in the Official Gazette.
UAE Cabinet Decision No. (38) of 2017 on Excise Goods, Excise Tax rates and the methods of calculating the Excise price