Article 1 – Designated Excise Goods
For the purposes of this Decision, “Designated Excise Goods” shall mean all of the following:
- All types of cigarettes;
- Electrically-heated cigarettes; and
- “Water pipe tobacco”, which is any product being imported, produced, or
- 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
- Marks with a new design shall be approved, and approval is withdrawn from marks with the old design.
- 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