Ministerial Decision Ministerial Decision No. 237 of 2019 Ministry of Finance

MD 237/2019 — Start date of the minimum Excise Price for tobacco (1 December 2019)

Ministerial Decision No. 237 of 2019 on the Implementation of Cabinet Decision No. 55 of 2019 on Excise Price for Tobacco Products

Spent Issued 29 September 2019

Official Arabic title
قرار وزاري رقم (237) لسنة 2019 — تحديد موعد تنفيذ قرار مجلس الوزراء رقم (55) لسنة 2019 في شأن السعر الانتقائي لمنتجات التبغ
Document type
Ministerial Decision
Number
237
Issued by
Ministry of Finance
Administered by
Federal Tax Authority
Issued
29 September 2019
Entry into force
No effective-date article; issued 29 September 2019. It set 1 December 2019 as the start date of Cabinet Decision No. 55 of 2019 (Art. 1).
Applies to
Importers, producers and stockpilers of tobacco products subject to the minimum Excise Price of Cabinet Decision No. 55 of 2019.
Current position
Spent. Its only effect was to bring Cabinet Decision No. 55 of 2019 into effect on 1 December 2019, which has passed; CD 55/2019 itself was repealed from 1 September 2026 by Cabinet Decision No. 137 of 2026 (Art. 3). No official text repealing this decision was found.
Topics
Excise Tax · Excise goods & rates
Official text
Official Arabic text · English translation (unofficial)

Factual summary

Issued by the Minister of Finance under Art. 3 of Cabinet Decision No. 55 of 2019, which required its implementation before 1 January 2020. Its single article applies the minimum Excise Price for tobacco products set by CD 55/2019 from 1 December 2019.

What it means in practice Professional insight

Who: tobacco importers, producers and stockpilers. What to check: when reviewing Excise returns for periods from 1 December 2019, that the CD 55/2019 minimum prices were applied from that date.

Key provisions

  • Art. 1 The provisions of Cabinet Decision No. 55 of 2019 come into effect as of 1 December 2019.

What changed

  1. 29 September 2019 Issued
  2. Entry into force: No effective-date article; issued 29 September 2019. It set 1 December 2019 as the start date of Cabinet Decision No. 55 of 2019 (Art. 1).

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

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