Decision No. 99: What It Means for UAE Excise Compliance

Cabinet Decision No. 99 of 2025 introduces targeted amendments to the UAE Excise Tax framework, adjusting definitions, rules, and compliance mechanics, especially ahead of the 2026 sugar-based shift.

Key Changes:

• Updated definitions & scope: Revision to how excisable goods, sweeteners, and beverage categories are defined under law.
• Alignment with volumetric model: Decision 99 evolves the legal basis to support sugar-based taxation.

• New enforcement powers: Stronger audit and penalty provisions under the amended framework.

• Effective dates & transition: Changes effective as of 9 September 2025, with provisions to bridge to the 2026 model.

Conclusion

Decision 99 gives UAE’s excise law the backbone for sugar-based tax. Compliance just got more serious.

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