Article 1 – Designated Excise Goods

For the purposes of this Decision, “Designated Excise Goods” shall mean all of the following:

  1. All types of cigarettes;
  2. Electrically-heated cigarettes; and
  3. “Water pipe tobacco”, which is any product being imported, produced, or
  4. cultivated in the State that could be classified as “Water pipe tobacco” according to Schedule 24 of the Unified Customs Tariff for the GCC States.

Article 2 – Marks with a New Design2

  1. Marks with a new design shall be approved, and approval is withdrawn from marks with the old design.
  2. For the purposes of Clause 1 of this Article, the dates in the table below shall apply:


  • Local markets, and duty-free markets – Arrival terminals (1 October 2021)

Receiving reques ts for marks with the new design for local markets and duty-free markets – Arrival terminals

  • Duty-free markets – Departure terminals (1 January 2022)

Receiving reques ts for marks with the new designfor duty-free markets – Departure terminals

  • Local markets, duty- free markets – Arrival terminals, and Duty- free markets – Departure terminals (31 December 2023)

Preventing the supply, transfer, storage or possession of designated excise goods in the State using marks with the old design.

Article 3 – Abrogation of Conflicting Provisions

All provisions contrary to or inconsistent with the provisions of this Decision shall be abrogated.

Article 4 – Implementation of the Decision

This Decision shall come into effect as of 1 October 2021.

Source: Federal Tax Authority