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Taxation · Excise Tax · Executive Regulation

Excise Tax Executive Regulation

Governs excise registration, supply-chain liability, designated zones, shortages, exports, deductions, returns and records.

Material typeLegislation
Legal branchTaxation
Legal systemExcise Tax · Executive Regulation
Source languageThe official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.
Review dateSeptember 13, 2026

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.

05

Official primary source

Cabinet Decision No. 37 of 2017 · amendments through No. 198 of 2025

Verify official text ↗

Smart Global Capital translations and editorial renderings are unofficial. For interpretation, citation and application, consult the official primary source and current version.

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