In 2017, the UAE introduced excise taxation, a distinctive form of indirect tax aimed at specific goods known as ‘excise goods.’ These are typically products that pose harm to human health or the environment. For a product to fall under the category of ‘excise goods,’ certain definitions are applied. Tobacco, Electronic Smoking Devices and Tools: Including the devices themselves and the liquids used in these devices. Carbonated Drinks: Products with added sugar or other sweeteners are now included in the excise tax framework. Excise Tax Rates: To ensure compliance and provide transparency, the UAE Government has defined specific excise tax
