Cabinet Resolution No. (55) of 2019 Concerning the Excise Price of Tobacco Products (tax law)

Article (1)  
Definitions  
In the application of the provisions of this Resolution, the following words and phrases shall have 
the meanings assigned against each, unless the text implies otherwise:  
Excise Price  : In accordance with the definition stipulated in article (1 3) of 
Cabinet Resolution No. (52) of 2019 referred to above.  
Water Pipe Tobacco  : Tobacco intended for smoking using a water pipe and made of a 
mixture of tobacco and glycerin, even though it contains aromatic 
oils or extracts or molasses or sugar, and ev en if fruits flavors were 
added to it.  
Cigarettes rolls  :  All cigarette rolls whether regular or electronically heated.  
 Cabinet Resolution of 20 19 Concerning the Ex cise Price of Tobacco Products  2

Article (2)  
Excise Price for Tobacco Products  
The Excise Price shall be determined in accordance with article (13) of Cabinet Resolution No. 
(52) of 2019 referred to above, provided that it shall not be less than:  
a. (0.4) Dirham for every cigarette roll.  
b. (0.1) Dirham for each gram of water pipe tobacco and ready to use tobacco and other similar 
products.

Article (3)  
Enforc ing Provision of this Resolution  
The Minister of Finance shall issue a resolution determining the date of enforcing this Resolution 
provided that it shall be before 01 January 2020.

Article (4)  
Publication  
This Resolution shall be published in the Officia l Gazette.  
 
 
 
 
 
Mohammed bin Rashid Al -Maktoum  
Prime Minister  
 
Issued by us:  
On:  03 Thu Al -Hijjah 1440 A .H. 
Corresponding to:  04 August 2019 AD