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.
05
Official primary source
Federal Decree-Law No. 7 of 2017 · consolidated through No. 17 of 2025
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