Federal Law No. 11/1981 Concerning the Imposition of a Federal Customs Duty on Imports of Tobacco and Its Derivatives
Amended by:
Federal Law No. 12/1994 dated 02/11/1994 and
Federal Law No. 2/1998 dated 02/03/1998
We, Zayed Bin Sultan Al Nahyan, President of the United Arab Emirates State,
Pursuant to the perusal of the provisional*[1] Constitution; and
Federal Law No. 1/1972 concerning the Jurisdiction of Ministries and the Powers of the Ministers, and the amending laws thereof; and
Acting upon the proposal of the Minister of Finance and Industry, the approval of the Council of Ministers and the Federal National Council and the ratification of the Federal Supreme Council,
Have promulgated the following Law:
Article 1
As amended by Federal Law No. 2/1998 dated 2/3/1998:
The duty shall be fixed at (70%) seventy percent of the import price of the commodity CIF the United Arab Emirates State in case it is imported from abroad.
Should the commodity be manufactured totally or partially inside the state, the tax shall be (70%) seventy percent of its cost of production without prejudice, however, to the tax already imposed on the materials used in its production*[2].
Portions of such commodities exported outside the state shall be exempted from the tax.
Article 2
As amended by Federal Law No. 12/1994 dated 2/11/1994:
The duty shall be fixed at 50% (fifty percent) of the import price of the commodity CIF the United Arab Emirates State in case it is imported from abroad.
Should the commodity be manufactured totally or partially inside the state, the tax shall be 50% (fifty percent) of its cost of production without prejudice, however, to the tax already imposed on the materials used in its production. Portions of such commodities exported outside the state shall be exempted from the tax.