UAE Federal Tax Authority Updates Guidance on Excise Goods

The UAE Federal Tax Authority has published an updated guide, Taxable Persons Guide for Excise Tax (Excise Goods) - ETGTP2, dated 10 February 2026. The guide is the second part of two taxable person guides for excise tax, covering the excise tax legislation in the UAE:

• ETGTP1 – covers the legislative provisions as they apply to Excise Goods generally, and
• ETGTP2 – covers the products subject to Excise Tax and the application of the general provisions on Excise Goods.

In particular, ETG…