FTA Decision FTA Decision No. 3 of 2018 Federal Tax Authority

FTA Decision 3/2018 — Tobacco marking scheme: dates, fee per Mark and storage (consolidated 2026)

Federal Tax Authority Decision No. 3 of 2018 on Implementing the Marking Tobacco and Tobacco Products Scheme

In force — amended Issued 6 November 2018 In force from 1 January 2019

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

Official Arabic title
قرار الهيئة الاتحادية للضرائب رقم (3) لسنة 2018 — تطبيق نظام وضع العلامات المميزة على التبغ ومنتجات التبغ
Document type
FTA Decision
Number
3
Issued by
Federal Tax Authority
Issued
6 November 2018
In force from
1 January 2019
Applies to
Importers and producers of cigarettes ordering, paying for and storing Marks under Cabinet Decision No. 42 of 2018.
Current position
In force with amendments. The FTA consolidated text (September 2026) includes FTA Decision No. 18 of 2026 (issued 15 September 2026, effective 1 January 2027), which reduces the fee per Mark from AED 0.084 to AED 0.036. Water pipe tobacco and the new design of Marks are covered by later FTA decisions (2/2019 and 3/2021).
Topics
Excise Tax · Tobacco marking
Official text
Official Arabic text · English translation (unofficial)

Factual summary

Applies the tobacco marking scheme of Cabinet Decision No. 42 of 2018 to all types of cigarettes. Marks could be ordered from 1 January 2019, unmarked cigarettes could not be imported from 1 May 2019 and could not be supplied in the State from 1 August 2019. The importer or producer pays a fee per Mark before issue (AED 0.084 originally, AED 0.036 in the consolidated text from 1 January 2027), and Marks must be stored to minimum security standards, with records of quantities held and information provided to the FTA on request.

What it means in practice Professional insight

Who: cigarette importers and producers. What to check: the fee per Mark that applies on the order date (AED 0.084 until the amendment takes effect, then AED 0.036), and that storage meets the four minimum security requirements and is documented.

Key provisions

  • Art. 1(1) For the purposes of this decision, Designated Excise Goods means all types of cigarettes.
  • Art. 1(2)–(4) Marks are available for ordering by the importer or producer from 1 January 2019; importing Designated Excise Goods without Marks into the State is prohibited from 1 May 2019; supplying them in the State without Marks is prohibited from 1 August 2019.
  • Art. 2 The fee for the purchase of Marks is AED 0.036 for each Mark, paid by the Importer or Producer before the Marks are issued (as amended by FTA Decision No. 18 of 2026, which reduced the fee from AED 0.084; effective from 1 January 2027 per the consolidated cover).
  • Art. 3(1) Marks must be stored securely before being affixed, as a minimum: out of reach of unauthorised personnel; with records of the quantity of Marks held; protected from substances or elements that could compromise their physical integrity; and with the measures needed to prevent unauthorised use, duplication, copying or other tampering.
  • Art. 3(2) A Person storing Marks must provide the information and data the Authority requests to confirm that they are stored in accordance with this Article.
  • Art. 4 Effective from 1 January 2019.

What changed

  1. 6 November 2018 Issued
  2. 1 January 2019 In force
  3. 15 September 2026 Amended by Federal Tax Authority Decision No. 18 of 2026 (effective 1 January 2027)

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.