Cabinet Decision No. 55/2019 On the Excise Price of Tobacco Products

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The Cabinet,

Having perused the Constitution,

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

Federal Law No. 7/2017 on Tax Procedures;

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

Federal Decree No. 32/2017 ratifying the Unified Excise Tax Agreement for the Cooperation

Council for the Arab States of the Gulf;

Cabinet Decision No. 52/2019 on Excise Goods, the Tax Rates imposed thereto and the Method of Calculation of Excise Price;

And according to the suggestion of the Minister of Finance and the approval of the Cabinet,

Decided:

Article 1 - Definitions

In the implementation of the provisions of this Decision, the words and expressions shall have the meanings stated beside them unless the context requires otherwise:

  • Excise Price: According to the definition stated in Article (13) of the above-mentioned Cabinet Decision No. 52/2019.

    Shisha Tobacco: (Tobacco) prepared to be smoked in shisha, formed of a mixture of tobacco and glycerin, sometimes containing essential oils, extracts, molasses or sugar, and sometimes fruit flavours are added.