Excise Rates
| Product | Rate | Base |
|---|---|---|
| Tobacco products | 100% | Higher of retail or import |
| Energy drinks | 100% | Higher of retail or import |
| Carbonated drinks | 50% | Higher of retail or import |
| Sweetened drinks | 50% | Higher of retail or import |
📋 Obligations
Register before importing or producing excisable goods. File monthly excise returns. Maintain excise warehouse records. Digital tax stamps on tobacco. VAT charged on top of the excise-inclusive price. GCC movement requires transit documentation.