The Council of Ministers,

After perusal of the Constitution;

Federal Law No. 1/1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments;

Federal Law No. 1/2011 on the general revenues of the UAE;

Federal Law No. 14/2016 on the on Violations and Administrative Penalties in the Federal Government;

Federal Decree-Law No. 13/2016 on the establishment of the Federal Tax Authority;

Federal Law No. 7/2017 on the Tax procedures;

Federal Decree-Law No. 7/2017 on the Excise Tax;

Federal Decree-Law No. 8/2017 on the Value Added Tax;

Cabinet Decision No. 42/2018 on applying distinctive marks on tobacco and tobacco products; and

Based on the proposal of the Minister of Finance and the approval of the Council of Ministers;

Has decided the following: