Federal Decree-Law No. 7 of 2017 on Excise Tax
09-09-2018We, Khalifa bin Zayed Al Nahyan, President of the United Arab Emirates,
Having reviewed the Constitution;
Federal Law No. (1) of 1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments;
Federal Law No. (11) of 1981 on the Imposition of a Federal Customs Tax on Imports of Tobacco and its derivatives and its amendments;
Federal Law No. (26) of 1981 on the Commercial Maritime Law and its amendments;
Federal Law No. (5) of 1985 promulgating the Civil Transactions Law and its amendments;
Federal Law No. (3) of 1987 promulgating the Penal Law and its amendments;
Federal Law No. (10) of 1992 promulgating the Law of Evidence in Civil and Commercial Transactions and its amendments;
Federal Law No. (11) of 1992 promulgating the Law on Civil Procedures and its amendments;
Federal Law No. (18) of 1993 promulgating the Commercial Transactions Law and its amendments;
Federal Law No. (8) of 2004 on the Financial Free Zones;
Federal Law No. (1) of 2006 on Electronic Commerce and Transactions;
Federal Law No. (2) of 2008 on the National Societies and Associations of Public Welfare;