Ministerial Decision No. 1/2025 On the Implementation of Cabinet Decision No. 52/2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating Excise Prices

Abrogating:

Ministerial Decision No. 236/2019

The Minister of State for Financial Affairs,

Pursuant to the perusal of the Constitution;

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

Federal Decree No. 15/2022 on the Ratification of the Common Customs Law for the Arab States of the Gulf, and its Implementing Regulation;

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 Excise Prices; and

Ministerial Decision No. 236/2019 on the implementation of Cabinet Decision No. 52/2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating Excise Prices,

Has decided the following:

Article 1 - Liquids Used in Electronic Smoking Devices and Tools