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Tobacco excise mark fee reduced to AED 0.036 under FTA Decision 18 of 2026

The fee payable for the purchase of Marks shall be AED 0.036 for each Mark, and shall be paid by the Importer or Producer before the issuance of Marks to him.

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Applies to
Tax · UAE
What to do
Importers and producers of water pipe tobacco and electrically heated cigarettes must ensure all designated excise goods are marked and comply with storage security requirements under the new fee structure effective 1 January 2027.
By when
due 1 Jan 2027 · 1 Jan 2027

The Federal Tax Authority has amended its tobacco and tobacco products marking scheme through Decision No. 18 of 2026, effective 1 January 2027. The amendment reduces the fee for purchasing excise marks from AED 0.084 to AED 0.036 per mark. Importers and producers of designated excise goods—water pipe tobacco and electrically heated cigarettes—must pay this fee before marks are issued. Marks must be affixed to all designated excise goods; as of 1 January 2021, it is no longer permissible to supply, transfer, store, or possess such goods without marks. Storage of marks is subject to strict security requirements to prevent unauthorized access, duplication, tampering, or misuse.

Source

Source: FTA Legislation — official 25 Sept 2026 Read the original ↗ More from FTA Legislation →

This is a plain-language summary, not legal advice. For your specific situation, consult a UAE-qualified professional and the original source.

Quick answers

What do I need to do?

Importers and producers of water pipe tobacco and electrically heated cigarettes must ensure all designated excise goods are marked and comply with storage security requirements under the new fee structure effective 1 January 2027.

What's the deadline?

1 Jan 2027.

Who issued this?

FTA Legislation (UAE).

When was it announced?

25 Sept 2026.

Where can I read the original?

Read the original at FTA Legislation: https://tax.gov.ae//Datafolder/Files/Pdf/2026/legislation/FTA%20Decision%20No.%202%20of%202019%20and%20its%20amendments%20-%20publishing.pdf

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