The Chairman of the Board of Directors of the Federal Tax Authority,

After perusal of the Constitution;

Federal Decree-Law No. 13/2016 On the Establishment of the Federal Tax Authority, and its amendments;

Federal Decree-Law No. 7/2017 On Excise Tax, and its amendments;

Cabinet Decision No. 37/2017 On the Implementing Regulation of Federal Decree-Law No. 7/2017 On Excise Tax, and its amendments;

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

Decision of the Chairman of the Board of Directors No. 9/2021 On the Delegation of the Deputy Chairman of the Board of Directors of the Federal Tax Authority; and

The Board of Directors’ approval of the Authority’s Memorandum On the Standards, Controls and Procedures for Dealing with Shortage In the Designated Zone Due to the Natural Characteristics of Excise Goods at its thirty-eighth meeting held on 29/04/2025,

Has decided the following: