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UAE: Excise tax on sweetened beverages, smoking devices and products

UAE: Excise tax on sweetened beverages, smoking devices

The United Arab Emirates (UAE) announced a proposal to extend the imposition of excise tax to certain sweetened beverages and to electrically heated cigarettes, electronic smoking devices and tools, and liquids used in electronic smoking devices as well as related tools.


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The tax authority published Cabinet Decision No. 52 of 2019 (4 September 2019) that reflects these excise tax proposals. The excise tax on the identified products is expected to be approved before 1 January 2020, but the actual effective date of the excise tax will be announced by a separate ministerial decision.

Read a September 2019 report [PDF 571 KB] prepared by the KPMG member firm in the UAE

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