01
Document overview
The principal federal Excise Tax statute governing production, import, release from a designated zone, stockpiling, registration, calculation and enforcement.
- Core federal excise statute.
- Consolidation includes 2022 and 2025 amendments.
- Latest amendment effective 1 January 2026.
02
Scope and exclusions
Applies to
Production, import, release of excise goods from a designated zone and stockpiling in the UAE; the latest included amendment, No. 17/2025, applies from 1 January 2026.
Limitations and exclusions
Certain small non-commercial imports and other prescribed cases may be excluded; the product, rate and excise price must be checked separately.
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 — the latest included amendment, No. 17/2025, took effect.
- Reviewed 13 September 2026
06
Official primary source
Federal Decree-Law No. 7 of 2017 · consolidated through No. 17 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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