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ARTICLE · 20 OCTOBER 2025

UAE Tax Updates (September, 2025)

The Ministry of Finance issued Ministerial Decision No. 249 of 2025, excluding nicotine-based smoking cessation products from the definition of tobacco and tobacco products under Cabinet Decision No. 52 of 2019 ...

United Arab EmiratesTax

Ministerial Decision No. 249 of 2025 – Smoking-Cessation Products

Effective Date: 1 October 2025

Details:
The Ministry of Finance issued Ministerial Decision No. 249 of 2025, excluding nicotine-based smoking cessation products from the definition of tobacco and tobacco products under Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates, and Price Calculation Methods

Key Provisions:

  • Products falling under specific HS Codes within Chapter 24(including nicotine gum, tablets, patches, sprays, nose drops, and injections) are expressly excluded from "tobacco and tobacco products."
  • Such items are therefore not subject to Excise Tax from the effective date.
  • All conflicting provisions in earlier regulations are repealed.

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