- Issuing authority
- Federal Tax Authority
- Jurisdiction
- United Arab Emirates
- Publication date
- September 25, 2026
- Stage
- Amendment
- Official document
- FTA Decision No. 2 of 2019, Decision No. 3 of 2021, and Decision No. 3 of 2018 and their amendments
- Official source
- tax.gov.ae
The UAE Federal Tax Authority (FTA) published regulatory amendments concerning the Marking Tobacco and Tobacco Products Scheme on 25 September 2026. The publications revise existing frameworks under the federal excise tax regime, specifically updating FTA Decision No. 2 of 2019, Decision No. 3 of 2021, and Decision No. 3 of 2018, all of which carry an issue date of 15 September 2026.
The regulatory updates govern the mandatory application and verification processes for digital tax stamps placed on tobacco goods and electronic smoking liquids circulating in the country. Importers, warehouse keepers, and commercial entities operating within the sector are required to comply with these digital marking standards to demonstrate tax compliance.
According to the authority, failure to adhere to the digital marking rules exposes businesses to administrative fines under tax procedures legislation, as well as the seizure of non-compliant merchandise.
Sources
- Federal Tax Authority · 2026-09-25
