Federal Decree No. 32/2017 On the Ratification of the Unified Selective Excise Tax Agreement for the GCC Countries
Amended by
Federal Decree No. 57/2026 dated 04/05/2026
We, Khalifa Bin Zayed Al Nahyan, President of the United Arab Emirates State,
Pursuant to the perusal of the Constitution;
Federal Law No. 1/1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments;
And according to the suggestion of the Minister of Finance, the approval of the Council of Ministers and the ratification of the Federal Supreme Council,
have decreed as follows:
Article 1
The Unified Selective Excise Tax Agreement for the GCC countries, signed on November 27, 2016 enclosed hereto, was ratified.
Article 2
The Minister of Finance shall implement this Decree and it shall be published in the Official Gazette.
Issued by Us at the Presidential Palace in Abu Dhabi:
On: April 16, 2017
Corresponding to: 19 Rajab 1438 H
Khalifa Bin Zayed Al Nahyan
President of the United Arab Emirates
This Federal Decree was published in the Official Gazette No. 614, p. 145.