FTA Decision No. 11 of 2025 (effective 1 January 2026) adds two excise tax deduction cases: natural shortage inspection samples and over-taxed sweetened drinks. Full controls and documentary requirements.

UAE excise tax is calculated on three dates under Article 10: import date, stockpiler acquisition, or release for consumption. Full guide to the seven release triggers under Article 12 Executive Regulation.

Ministerial Decision No. 249 of 2025 excludes 8 HS codes for smoking cessation products from UAE excise tax. Nicotine patches, gum, tablets, sprays excluded from 1 October 2025. Full HS code schedule.

UAE excise tax returns and payments are due by the 15th day of the month following each tax period under Articles 17–19 of Cabinet Decision No. 37 of 2017. Full compliance guide for 2026.

UAE excise tax on energy drinks is 100% and sweetened beverages carry tiered rates of AED 0.79 or 1.09 per litre based on sugar content under Cabinet Decision No. 197 of 2025, effective 1 January 2026.

UAE excise tax refund claims in 2026 for diplomatic bodies, GCC state registrants, and non-taxable person exporters under Articles 21–22 of Cabinet Decision No. 37 of 2017. Full conditions and procedures guide.

UAE excise tax registrants must maintain price lists and comprehensive records of all excise goods under Articles 23–25 of Cabinet Decision No. 37 of 2017. Full 2026 compliance guide including TRN display obligations.

FTA Decision No. 10 of 2025 (effective 1 January 2026) establishes the mechanism for calculating sugar percentages in excise tax concentrates, powders, gels, and extracts for UAE sweetened drink classification.

Comprehensive guide to UAE Excise Tax under Federal Decree-Law No. 7 of 2017 and its 2025 amendments — goods categories, tax rates, registration, filing deadlines, penalties, and designated zones.

Complete guide to UAE excise goods categories and tax rates under Cabinet Decision No. 197 of 2025 — tobacco, e-smoking, energy drinks, sweetened drinks tiered rates from 1 January 2026.

UAE excise tax registration requirements, deadlines, exceptions, penalties, and compliance obligations under Federal Decree-Law No. 7 of 2017 and Cabinet Decision No. 40 of 2017.

UAE sweetened drinks excise tax from 2026: tiered per-litre rates based on sugar content (AED 1.09/0.79/0), concentrated products calculation, laboratory report requirements under FTA Decision No. 10 of 2025.