01
Document overview
Governs excise registration, supply-chain liability, designated zones, shortages, exports, deductions, returns and records.
- Consolidated with Decisions 108/2023 and 198/2025.
- Separate from the Excise Tax Law.
- Covers designated zones and returns.
02
Scope and exclusions
Applies to
Applies to registered and registrable persons, designated zones and excise-goods transactions; Decision 198/2025 applies from 1 January 2026.
Limitations and exclusions
Must not be confused with the former Decision 37 in tax procedures; rates and product coverage are set by separate decisions.
03
Document text
This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.. This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
04
Publication status
Source and translation status
The official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.
Legal review
Number, date, scope, principal exclusions, effective status and official URL were checked; the overview is not advice on a specific matter. · September 13, 2026
Republication status
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
Change history
- 1 January 2026 — Decision 198/2025 took effect.
- Reviewed 13 September 2026
06
Official primary source
Cabinet Decision No. 37 of 2017 · amendments through No. 198 of 2025
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
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