Ministerial Decision Ministerial Decision No. 236 of 2019 Ministry of Finance

MD 236/2019 — Customs codes and concentrate Excise Price under CD 52/2019 (repealed)

Ministerial Decision No. 236 of 2019 on Implementation of the Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price

Repealed Issued 29 September 2019 In force from 1 December 2019

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Replaced by MD 1/2025 — Customs codes and concentrate Excise Price under CD 52/2019 from 3 January 2025 — read the current text →

Official Arabic title
قرار وزاري رقم (236) لسنة 2019م — تنفيذ قرار مجلس الوزراء رقم (52) لسنة 2019 في شأن السلع الانتقائية والنسب الضريبية التي تفرض عليها وكيفية احتساب السعر الانتقائي
Document type
Ministerial Decision
Number
236
Issued by
Ministry of Finance
Administered by
Federal Tax Authority
Issued
29 September 2019
In force from
1 December 2019
Applies to
Importers and producers of electronic smoking devices and liquids, and of concentrates, powders, gels and extracts for carbonated, energy and sweetened drinks, from 1 December 2019 to 2 January 2025.
Current position
Repealed by Ministerial Decision No. 1 of 2025 (Art. 4(1)), effective from its date of issuance, 3 January 2025; MD 1/2025 restates Art. 3 and replaces the customs codes of Arts. 1 and 2.
Topics
Excise Tax · Excise goods & rates
Official text
Official Arabic text · English translation (unofficial)

Factual summary

Implemented Cabinet Decision No. 52 of 2019: it listed the customs codes of taxed electronic smoking liquids (38249999) and devices (85437031, 85437032, 85437039), and set the Excise Price of drink concentrates mixed by a retailer by reference to the importer's or producer's declared selling price to the retailer before discounts. It also fixed 1 December 2019 as the start date of Cabinet Decision No. 52 of 2019 and repealed the 2017 decision on aerated-drink concentrates.

What it means in practice Professional insight

Who: businesses reviewing excise on vaping products and drink concentrates for 1 December 2019 to 2 January 2025. What to check: the HS codes used for those periods and the records supporting the declared selling price of concentrates; later periods follow MD 1/2025.

Key provisions

  • Arts. 1, 2 Excise Tax was imposed on liquids used in electronic smoking devices and tools under HS code 38249999 (Others), and on electronic smoking devices and tools under HS codes 85437031 (Electronic cigarettes), 85437032 (Electronic water pipe 'shisha') and 85437039 (Others), whether or not containing nicotine or tobacco.
  • Art. 3(1)–(2) The Excise Price of concentrates, powders, gel or extracts that a retailer turns into carbonated, energy or sweetened drinks by mixing was the higher of the Authority's published price list (if applicable) and the Designated Selling Price to the retailer declared by the importer or producer before any discounts or offers, less the Tax included under Art. 13(2) of Cabinet Decision No. 52 of 2019; for that mechanism the 'Designated Selling Price' is the 'Designated Retail Sales Price'.
  • Art. 3(3)–(4) Other concentrates, powders, gel or extracts took the Excise Price under Art. 13(1) of Cabinet Decision No. 52 of 2019; the Taxable Person had to keep records evidencing the Designated Selling Price, any deductions on it and the quantities sold.
  • Art. 4 Repealed Ministerial Decision No. 256 of 2017 on imposing Excise Tax on concentrates, powders, gel or extracts that can be made into carbonated drinks, and every conflicting provision.
  • Arts. 5, 6 Set 1 December 2019 as the date from which Cabinet Decision No. 52 of 2019 applies, and made this decision effective from the same date.
  • Repeal Repealed by Ministerial Decision No. 1 of 2025 (Art. 4(1)), effective from its date of issuance, 3 January 2025.

What changed

  1. 29 September 2019 Issued
  2. 1 December 2019 In force
  3. 3 January 2025 Replaced by MD 1/2025 — Customs codes and concentrate Excise Price under CD 52/2019: Repeals and replaces Ministerial Decision No. 236 of 2019 from its date of issuance.

Relationship chain

Law → decisions made under it → amendments → guidance and announcements; oldest first within each level.

  1. 17 August 2017 Federal Decree-Law FDL 7/2017 — Excise Tax Law In force — amended
    1. 24 September 2017 Cabinet Decision CD 37/2017 — Excise Tax Executive Regulation — Executive Regulation of this law In force — amended
      1. 17 June 2025 FTA Decision FTA Decision 6/2025 — Natural shortage of excise goods in a Designated Zone (consolidated 2026) — Made under it In force — amended
    2. 24 September 2017 Cabinet Decision CD 38/2017 — Excise goods, rates and the Excise Price (repealed) — Made under Arts. 2, 3 Repealed
    3. 24 July 2018 Cabinet Decision CD 42/2018 — Marking tobacco and tobacco products (tax stamps) — Made under it In force
      1. 6 November 2018 FTA Decision FTA Decision 3/2018 — Tobacco marking scheme: dates, fee per Mark and storage (consolidated 2026) — Made under it In force — amended
      2. 28 April 2019 FTA Decision FTA Decision 2/2019 — Marks on water pipe tobacco and heated cigarettes (consolidated 2026) — Made under it In force — amended
        1. 11 May 2020 FTA Decision FTA Decision 5/2020 — Unmarked shisha tobacco and heated cigarettes banned from 1 January 2021 — Amends Art. 1(4) In force
      3. 1 May 2019 Cabinet Decision CD 33/2019 — Penalties for tobacco marking (tax stamp) violations — Made under it In force
      4. 30 August 2021 FTA Decision FTA Decision 3/2021 — New-design Marks for cigarettes and water pipe tobacco (consolidated 2026) — Made under it In force — amended
    4. 4 August 2019 Cabinet Decision CD 52/2019 — Excise goods, rates and the Excise Price (repealed) — Made under Arts. 2, 3 Repealed
      1. 29 September 2019 Ministerial Decision MD 236/2019 — Customs codes and concentrate Excise Price under CD 52/2019 (repealed) — Made under Arts. 4, 5, 13, 17 Repealed
      2. 28 April 2021 FTA Decision FTA Decision 1/2021 — Calculating the average retail selling price of excise goods — Made under Art. 14(2) In force
      3. 3 January 2025 Ministerial Decision MD 1/2025 — Customs codes and concentrate Excise Price under CD 52/2019 — Made under Arts. 4, 5, 13 In force
      4. 22 September 2025 Ministerial Decision MD 249/2025 — Smoking cessation products excluded from tobacco products — Made under Art. 3(2) In force
    5. 4 August 2019 Cabinet Decision CD 55/2019 — Minimum Excise Price for tobacco products (repealed) — Made under it Repealed
      1. 29 September 2019 Ministerial Decision MD 237/2019 — Start date of the minimum Excise Price for tobacco (1 December 2019) — Made under Art. 3 Spent
    6. 27 November 2025 Cabinet Decision CD 197/2025 — Excise goods, rates and amounts, and the Excise Price — Made under Arts. 2, 3 In force
      1. 12 December 2025 FTA Decision FTA Decision 10/2025 — Sugar content of drink concentrates without reliable guidelines — Made under it In force
    7. 12 December 2025 FTA Decision FTA Decision 11/2025 — Additional cases for deducting excise tax — Made under Art. 16(1)(d) In force
    8. 24 July 2026 Cabinet Decision CD 137/2026 — Minimum Excise Price for tobacco products and e-liquids — Made under it In force

Official sources

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Last verified against official sources: 26 October 2026 · اقرأ بالعربية

Book a consultation

General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.