Article (7)
Publication and Enforcement
This Resolution shall come into force as of its date of issuance and shall be published in the Official
Gazette.
Mohammed Bin Rashid Al Maktoum
Prime Minister
On: 24 Shaaban, 1440 H
Corresponding to: 21 May 2019 A.D
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Cabinet Resolution of 2019 Regarding Administrative Fines for Violations of the Procedures for the Application of
Making Excise Goods in accordance with Cabinet Resolution of 2018 regarding Marking Tobacco and Tobacco Products
4
Schedule of Administrative Violations and Penalties
Attached to Cabinet Resolution No. (33) of 2019
No. Violation Description Penalty Value in AED
1
A Person's possession or trading
of Designated Excise Goods in
the State that do not bear the
Mark.
• 50,000, and
• 50% of the amount of Excise Tax due
on the Designated Excise Goods.
2
A Person's deliberate permission
to use their premises for the sale
of Designated Excise Goods in
the State that do not bear the
Mark.
• 25,000 for the first violation
• 50,000 in case of repetition.
3
A Person altering the Marks
affixed to Designated Excise
Goods or printing over the Marks
affixed to a Designated Excise
Good.
• 50,000, and
• 50% of the amount of Excise Tax due
on the Designated Excise Goods.
4
A Person's failure to declare the
transfer of Designated Excise
Goods through the electronic
system defined in Cabinet
Resolution No. (42) of 2018.
• 20,000 per instance.
5
A Person's failure to comply with
the secure storage requirements
for the Marks as determined by
the Authority.
• 50,000 per instance.
6
A Person's failure to comply with
the time limits for returning
unused Marks to the Authority.
• 50,000 per instance.
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Cabinet Resolution of 2019 Regarding Administrative Fines for Violations of the Procedures for the Application of
Making Excise Goods in accordance with Cabinet Resolution of 2018 regarding Marking Tobacco and Tobacco Products
5
No. Violation Description Penalty Value in AED
7
A Person's failure to affix the
Marks to the Designated Excise
Goods in the manner and
location determined by the
Authority.
• 25,000 for the first violation
• 50,000 in case of repetition.
8
A Person’s unauthorized trading,
exchange, sale, or supply of
Marks.
• 25,000 for the first violation.
• 50,000 in case of repetition, and
• A tax-related penalty valued at 50% of
the amount collected on the basis that
it was Tax.
9
A Person's reuse of Marks that
have previously been used on a
Designated Excise Good.
• 50,000, and
• 50% of the amount of Excise Tax due
on the Designated Excise Goods.
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