The excise price will be implemented from December 1.

The UAE will levy excise price on electronic smoking devices and tools and sweetened beverages from December 1.

In an official statement, the Federal Tax Authority announced that cigarette will be charged Dh0.4. Similarly Dh0.1 will be charged per 1 gram of water pipe tobacco, or ready to use tobacco or other similar products.

The FTA will automatically amend the excise price for such products on its published excise price list from that date, the statement added.

The authority stressed that establishment may face fines and be penalised if they happen to not complete their registration processes.

Aforementioned establishments have to:

– Register their business for Excise Tax in case they didn’t yet.

– Register all Excise Goods they supply that are included in the Decision in order to avoid any obstacles in importing or violations that may result from late registration.

What are electronic smoking devices, tools?

– All electronic smoking devices and tools, whether or not they contain nicotine or tobacco, which would be classified on import under Customs HS codes:

– 85437031, 85437032, 85437039

– All liquids used in electronic smoking devices and tools and the like, whether or not they contain nicotine according to the Customs HS codes 38249999.