UAE Criminal LawCabinet Resolution No. (107) of 2026 Regarding the Executive Regulations of Federal Decree by Law No. (42) of 2023 Regarding Combating Commercial Fraud

Article (1) Definitions The definitions set forth in Federal Decree by Law No. (42) of 2023 Regarding Combating Commercial Fraud shall apply to this Resolution. Unless the context requires otherwise, the following terms and expressions shall have the meanings assigned to each of them: Decree by Law : Federal Decree by Law No. (42) of 2023 Regarding Combating Commercial Fraud. Offender : Any natural or legal person who commits any act of commercial fraud in contravention of the provisions of the Decree by Law, this Resolution, or the resolutions issued in implementation thereof.

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Cabinet Resolution of 2026 Regarding the Executive Regulations of Federal Decree by Law of 2023 Regarding Combating Commercial Fraud 2 Destruction : Rendering the Fraudulent, Corrupt, or Counterfeit Goods constituting the subject matter of the violation unusable, or permanently disposing thereof, by employing procedures or methods appropriate to their nature, ensuring that they are not reused, circulated, or otherwise benefited from in any manner whatsoever. Recycling of Goods : A process whereby the Goods constituting the subject matter of the violation are converted into other materials or products through procedures or methods appropriate to their nature that ensure the elimination of the causes of the violation and prevent any harm to the health and safety of humans, animals, or the environment.

Article (2) Coordination Between the Ministry and the Competent Authority 1. The Competent Authority shall exercise the powers relating to the withdrawal of Fraudulent, Corrupt, or Counterfeit Goods and the disposal or Destruction thereof, or their return to their source, in accordance with the provisions of the Decree by Law and this Resolution. 2. Where the Ministry, whether on its own initiative, on the basis of a report or complaint, or upon notification by the Supplier, determines that Fraudulent, Corrupt, or Counterfeit Goods are present in markets or warehouses, it shall notify the Competent Authority of the presence of such Goods. 3. The Ministry may exercise the powers referred to in Clause (1) of this Article in any of the following cases: a. Where the Competent Authority refrains from exercising such powers within ten (10) working days from the date of the notification referred to in Clause (2) of this Article. b. Where the Competent Authority expresses its unwillingness to exercise such powers. c. Where the Ministry determines that the Goods are distributed across more than one Emirate, or that such Goods pose serious risks affecting the health and safety of humans, animals, or the environment, or where the matter necessitates measures

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Cabinet Resolution of 2026 Regarding the Executive Regulations of Federal Decree by Law of 2023 Regarding Combating Commercial Fraud 3 being taken at the State level, in coordination with the Competent Authorities in each Emirate. 4. Where the Ministry exercises the powers provided for in this Article, it shall notify the Competent Authority accordingly and consider the matter, without prejudice to the competences of the Competent Authority. 5. In all cases, the Ministry or the Competent Authority shall, as the case may be, inform one another of the measures taken pursuant to the provisions of the Decree by Law and this Resolution.

Article (3) Judicial Enforcement Procedures in Respect of Suspected Goods Where necessary, or where there are reasonable grounds to believe that Fraudulent, Corrupt, or Counterfeit Goods exist, the judicial enforcement officer shall take the following measures: 1. Enter commercial premises, warehouses, factories, establishments, and all places not designated for residential use for the purposes of conducting inspections, in order to establish the condition of the suspected Goods and any other matters required to be established. For such purpose, the judicial enforcement officer may inspect devices, networks, equipment, electronic media, storage media, information systems, computer software, or any technological means, where the requirements of the inspection so necessitate, provided that the inspection is completed within a period not exceeding five (5) working days from the date of its commencement, unless the requirements of the inspection necessitate a longer period. 2. Take samples of the suspected Goods for examination and analysis. A report shall be prepared to that effect containing the particulars prescribed in Article (4) of this Resolution. 3. Place each sample of the suspected Goods in a sealed container in a manner that ensures its integrity and prevents tampering with or opening thereof. A label shall be affixed to the container indicating the following information: a. The date on which the sample was taken. b. The type and quantity of the sample.

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Cabinet Resolution of 2026 Regarding the Executive Regulations of Federal Decree by Law of 2023 Regarding Combating Commercial Fraud 4 c. The name and address of the Supplier. d. The place where the sample was seized. 4. Samples shall be taken by a qualified technician designated by the Ministry or the Competent Authority, as the case may be, using a random sampling method and in quantities commensurate with the requirements of examination and analysis, taking into account the requirements of the approved standard applicable to the product with respect to the number of samples to be taken and the method of their preservation and transportation by appropriate means. 5. Refer the samples to specialized and accredited laboratories in the field of examination or analysis, designated by the Ministry or the Competent Authority, as the case may be, as appropriate to the nature of the suspected Goods, whether within or outside the State. In all cases, the costs shall be borne by the Supplier. 6. Follow up the examination and analysis procedures within a period commensurate with the nature of the suspected Goods, provided that such period shall not exceed fifteen (15) working days from the date on which the sample was taken, unless the nature of the Goods and the requirements of examination and analysis require otherwise. The period for examination or analysis of perishable Goods shall be determined by the competent accredited laboratories, in coordination with the Ministry or the Competent Authority, as the case may be. 7. Keep the suspected Goods under attachment at the Supplier's premises and at the Supplier's expense throughout the examination and analysis period, while preparing a report thereon containing the particulars prescribed in Article (4) of this Resolution, in the presence of the Supplier or the Supplier's representative, either of whom shall be appointed as custodian of the detained Goods. 8. Where the examination or technical analysis establishes that the suspected Goods are not Fraudulent, Corrupt, or Counterfeit, the judicial enforcement officer shall record such finding in a report, take the necessary measures to lift the detention thereof, immediately release the Goods, and notify the Supplier accordingly within a period not exceeding three (3) working days from the date of issuance of the examination or analysis results.

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Cabinet Resolution of 2026 Regarding the Executive Regulations of Federal Decree by Law of 2023 Regarding Combating Commercial Fraud 5 9. Where the examination or technical analysis establishes that the suspected Goods are Fraudulent, Corrupt, or Counterfeit, the judicial enforcement officer shall record such finding in a report, take the necessary measures to seize and detain such Goods, and notify the Supplier of the measures to be taken thereagainst pursuant to the provisions of the Decree by Law and this Resolution. 10. The Supplier shall not be entitled to any consideration or compensation for the value of the taken samples or the costs of examination and analysis. The Ministry or the Competent Authority, as the case may be, may return such samples to the Supplier where it is established that they are not Fraudulent, Corrupt, or Counterfeit, whenever such return is practicable.

Article (4) Report of Seizure, Detention, and Release of Fraudulent, Corrupt, or Counterfeit Goods 1. The judicial enforcement officer shall prepare a report in any of the following cases: a. The seizure or detention of Fraudulent, Corrupt, or Counterfeit Goods, or the taking of samples therefrom. b. The release of seized or detained Goods. c. The closure of the shop or premises where Fraudulent, Corrupt, or Counterfeit Goods were seized, or the lifting of such closure. d. The obstruction of the judicial enforcement officer in the performance of their duties. 2. The report prepared by the judicial enforcement officer shall contain the following particulars: a. The date, time, and place of preparation of the report, together with the measures taken and the facts established. b. The particulars of the Supplier, or the name, capacity, and signature of the person against whom the measures were taken, together with the signatures of the witnesses, if any.

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Cabinet Resolution of 2026 Regarding the Executive Regulations of Federal Decree by Law of 2023 Regarding Combating Commercial Fraud 6 c. The commercial particulars of the establishment and the licenses issued thereto authorizing the conduct of the relevant activity. d. The name and signature of the judicial enforcement officer. e. The name, type, quantities, description, condition, commercial particulars, and source of the Goods, a specification of the nature of the violation, and the instruments used in the fraud, if any. f. Any other particulars that the judicial enforcement officer considers necessary. 3. The seizure report shall include a notice informing the Offender of their right to request settlement within a period not exceeding seven (7) working days from the date on which they are notified of the violation, in accordance with the provisions of Articles (21) and (22) of this Resolution.

Article (5) Withdrawal of Fraudulent, Corrupt, or Counterfeit Goods Without prejudice to Clause (1) of Article (5) of the Decree by Law, where the Ministry or the Competent Authority, as the case may be, establishes the existence of Fraudulent, Corrupt, or Counterfeit Goods and decides to withdraw such Goods, the following procedures shall be followed: 1. The Ministry or the Competent Authority, as the case may be, shall notify the Supplier, by any approved means of notification, to cease immediately the sale or offering for sale of the Fraudulent, Corrupt, or Counterfeit Goods and, within a period not exceeding twenty- four (24) hours from receipt of the notification: a. Take the necessary measures to withdraw such Goods from markets and warehouses. b. Notify all points of sale and entities to which such Goods have been supplied of the requirement to withdraw them within twenty-four (24) hours from receipt of the notification, take all necessary measures to recover and withdraw them from circulation, and provide the Ministry or the Competent Authority, as the case may be, with evidence of completion of the notification, withdrawal, and recovery procedures, in accordance with the procedures approved by the Ministry or the Competent Authority, as the case may be.

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Cabinet Resolution of 2026 Regarding the Executive Regulations of Federal Decree by Law of 2023 Regarding Combating Commercial Fraud 7 2. The Ministry or the Competent Authority, as the case may be, shall: a. Detain the Fraudulent, Corrupt, or Counterfeit Goods in premises designated for that purpose, at the expense of the Offender, and prohibit any disposition thereof in any manner whatsoever. b. Inform and warn the public against purchasing or using such Goods, and specify their type, descriptions, and the trademarks affixed thereto.

Article (6) Announcement of the Withdrawal of Fraudulent, Corrupt, or Counterfeit Goods 1. The Supplier shall announce the withdrawal of the Fraudulent, Corrupt, or Counterfeit Goods through such advertising media as may be determined by the Ministry or the Competent Authority, as the case may be, including visual, audio, electronic, and printed media, within a period not exceeding forty-eight (48) hours from the date of receipt of the notification. The Ministry or the Competent Authority may shorten such period where the circumstances so require, particularly where the Goods pose risks to the health and safety of humans, animals, or the environment. 2. The announcement referred to in Clause (1) of this Article shall comply with the following requirements, in a manner consistent with the nature of each advertising medium: a. The size of the announcement in printed or electronic media shall not be less than 15 cm × 15 cm, or its digital equivalent. b. It shall specify the Supplier's telephone number or email address. c. It shall include the trademark affixed to the Fraudulent, Corrupt, or Counterfeit Goods. d. It shall specify the type, model, and description of the Goods, together with the country of origin. e. It shall set out the instructions and procedures to be followed for obtaining a refund of the value of the Fraudulent, Corrupt, or Counterfeit Goods.

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Cabinet Resolution of 2026 Regarding the Executive Regulations of Federal Decree by Law of 2023 Regarding Combating Commercial Fraud 8 f. It shall specify the period approved by the Competent Authority for the withdrawal of the Fraudulent, Corrupt, or Counterfeit Goods and the locations designated for receiving them. g. It shall be published in both Arabic and English. h. Any other controls determined by the Ministry or the Competent Authority, as the case may be, as required by the nature of each case or advertising medium. 3. The Competent Authority shall determine the number of times the announcement is to be published or any extension thereof. The Ministry may, in coordination with the Competent Authority, determine the number of the announcement or extend the publication period in any of the following cases: a. Where the Goods are distributed across more than one Emirate, thereby requiring federal coordination to standardize the announcement and withdrawal procedures. b. Where the Goods pose serious risks to the health and safety of humans, animals, or the environment. c. Where the circumstances require the standardization of the wording, timing, or scope of the announcement at the State level.

Article (7) Report on the Withdrawal of Fraudulent, Corrupt, or Counterfeit Goods 1. The Supplier shall submit to the Ministry or the Competent Authority, as the case may be, a report on the procedures undertaken for the withdrawal of the Fraudulent, Corrupt, or Counterfeit Goods within five (5) working days from the commencement of the withdrawal procedures, for monitoring and oversight purposes. The report shall include the following: a. The type and description of the Goods. b. The quantity, nature, source, and locations of the Goods remaining in the possession of the Supplier that have not been sold, distributed to points of sale, or supplied to other entities. c. The quantity of the Goods that have been sold, the markets in which they were sold, the quantities distributed to points of sale, or the quantities supplied to other entities.

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Cabinet Resolution of 2026 Regarding the Executive Regulations of Federal Decree by Law of 2023 Regarding Combating Commercial Fraud 9 d. The quantity and value of the Goods withdrawn from markets and warehouses. e. The quantity of the Goods in respect of which refunds have been made to Customers, together with their names and addresses. 2. The Ministry or the Competent Authority, as the case may be, may require the Supplier to furnish any additional data, documents, or periodic reports, or to take any other measures deemed necessary in relation to the withdrawal of the Goods. 3. The Ministry and the Competent Authority shall, as the case may be, inform one another of the measures taken pursuant to Clauses (1) and (2) of this Article. In all cases, the Ministry shall notify the Higher Committee of such measures.

Article (9) Withdrawal of Fraudulent, Corrupt, or Counterfeit Goods by the Ministry or the Competent Authority Where the Ministry or the Competent Authority, as the case may be, is unable to reach or notify the Supplier in accordance with the provisions of this Resolution, it may, within a period not exceeding forty-eight (48) hours from the date on which the existence of the Fraudulent, Corrupt, or Counterfeit Goods is established, take the necessary measures to withdraw such Goods at its own expense, provided that it shall recover from the Supplier all costs and expenses incurred in this regard once the Supplier has been located.

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Article (13) Use of Fraudulent, Corrupt, or Counterfeit Goods 1. Where the Ministry or the Competent Authority, as the case may be, wishes to use Fraudulent, Corrupt, or Counterfeit Goods in respect of which the Competent Court has rendered a judgment or the Supreme Committee has issued a decision ordering their

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Cabinet Resolution of 2026 Regarding the Executive Regulations of Federal Decree by Law of 2023 Regarding Combating Commercial Fraud 11 Destruction, it shall submit an application to the Competent Court or the Supreme Committee, as the case may be, in accordance with the prescribed legal procedures. 2. The application referred to in Clause (1) of this Article shall be submitted in accordance with the prescribed legal procedures and shall include the following: a. A statement of the proposed uses of such Goods having regard to their nature. b. The mechanism through which the Goods will be used. c. The entity that will benefit from the use of the Goods. d. Confirmation that the use of the Goods shall not infringe intellectual property rights, and that all counterfeit trademarks of registered trademarks shall be removed before the Goods are disposed of again. e. Confirmation that the use of the Goods shall not result in any harm to the health and safety of humans, animals, or the environment. 3. An application referred to in Clause (1) of this Article may only be submitted provided that implementation of the decision of the Competent Court or the Supreme Committee, as the case may be, has not commenced.

Article (14) Recycling of Fraudulent, Corrupt, or Counterfeit Goods 1. Where the Ministry or the Competent Authority, as the case may be, deems it appropriate to Recycle Fraudulent, Corrupt, or Counterfeit Goods in respect of which the Competent Court has rendered a judgment or the Supreme Committee has issued a decision ordering their Destruction, it shall submit an application to the Competent Court or the Supreme Committee, as the case may be, in accordance with the same procedures and conditions prescribed in Article (13) of this Resolution. 2. The Ministry may, on its own initiative or upon the request of the Competent Authority, as the case may be, request the Competent Court or the Supreme Committee to order the Recycling of Goods that are Fraudulent, Corrupt, or Counterfeit, have been seized, and in respect of which no decision ordering their Destruction has yet been issued, where such Recycling of Goods is practicable and would achieve environmental or economic benefits

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Cabinet Resolution of 2026 Regarding the Executive Regulations of Federal Decree by Law of 2023 Regarding Combating Commercial Fraud 12 or where the Competent Court or the Supreme Committee, as the case may be, considers it appropriate for any other reason.

Article (15) Return of Fraudulent, Corrupt, or Counterfeit Goods to Their Source 1. Where the Supplier has withdrawn Fraudulent, Corrupt, or Counterfeit Goods in accordance with Paragraph (a) of Clause (1) of Article (5) of this Resolution, and no decision has been issued by the Supreme Committee nor any judgment rendered by the Competent Court ordering their Destruction, the Supplier shall return the seized Fraudulent, Corrupt, or Counterfeit Goods to the country of origin or the country of export within thirty (30) days from the date of seizure, at the Supplier's own expense, provided that such Goods are capable of being re-exported having regard to their nature and that their re-exportation does not give rise to any risks affecting the health and safety of humans, animals, or the environment. 2. Where the Supplier fails, for any reason whatsoever, to return the Fraudulent, Corrupt, or Counterfeit Goods in accordance with Clause (1) of this Article, the Ministry or the Competent Authority, as the case may be, shall Destroy, return to the country of origin or the country of export, or otherwise dispose of such Goods in accordance with the provisions of this Resolution, at the Supplier's expense, without prejudice to the imposition of the administrative penalties prescribed under the Schedule of Administrative Penalties referred to in Article (15) of the Decree by Law where such failure is attributable to the Supplier. 3. The Ministry or the Competent Authority, as the case may be, may return the seized Fraudulent, Corrupt, or Counterfeit Goods to the country of origin or the country of export, at the Supplier's expense, where all of the following conditions are satisfied: a. The Goods are located in places designated for importation, exportation, or re- exportation. b. The Supplier has failed to initiate the return procedures within the period specified in Clause (1) of this Article.

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Cabinet Resolution of 2026 Regarding the Executive Regulations of Federal Decree by Law of 2023 Regarding Combating Commercial Fraud 13 c. The Goods shall not be damaged during their return to the extent of being rendered completely destroyed.

Article (16) Destruction of Fraudulent, Corrupt, or Counterfeit Goods 1. Where a judgment ordering the Destruction of Fraudulent, Corrupt, or Counterfeit Goods is rendered by the Competent Court, or a decision ordering their Destruction is issued by the Supreme Committee, as the case may be, the Ministry or the Competent Authority, as the case may be, shall carry out such Destruction and may adopt either of the following measures: a. Form a joint task force comprising representatives of the Federal Government Entities and the Competent Authorities to undertake the Destruction process. The decision establishing the task force shall specify its competences and rules of procedure, provided that the task force shall be headed by the Competent Authority. b. Contract with a competent accredited entity to carry out the Destruction process in accordance with the controls jointly approved by the Ministry and the Competent Authority. 2. The Ministry or the Competent Authority, as the case may be, shall determine the costs and expenses incurred in connection with the Destruction process and recover them from the Supplier, who shall be required to pay them. 3. The Destruction process may be carried out outside the State where it is not possible to carry it out within the State for any reason whatsoever, at the Supplier's expense.

Article (17) Controls Governing the Destruction of Fraudulent, Corrupt, or Counterfeit Goods The following shall be observed in carrying out the Destruction of Fraudulent, Corrupt, or Counterfeit Goods:

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Cabinet Resolution of 2026 Regarding the Executive Regulations of Federal Decree by Law of 2023 Regarding Combating Commercial Fraud 14 1. A judgment ordering Destruction shall have been rendered by the Competent Court, or a decision ordering Destruction shall have been issued by the Supreme Committee, as the case may be. 2. It shall be verified that the Destruction process is carried out in such a manner as to render the Goods incapable of being used, benefited from, or consumed again. 3. It shall be ensured that the Destruction process does not result in any direct or indirect environmental or health harm.

Article (19) Record of the Destruction of Fraudulent, Corrupt, or Counterfeit Goods 1. The task force referred to in Paragraph (a) of Clause (1) of Article (16) of this Resolution shall prepare a record of Destruction, which shall include the following: a. The date, place, and method of Destruction. b. A list setting out the number, types, quantities, descriptions, and condition of the Destroyed Goods. c. The cost of Destruction. d. A concise report on the Destruction process. e. Any other particulars deemed necessary by the task force or the Competent Authority. 2. Where the Ministry or the Competent Authority, as the case may be, contracts with a competent accredited entity to carry out the Destruction process, the Fraudulent, Corrupt, or Counterfeit Goods shall be delivered to such contracted entity against a receipt and a handover record, subject to the following:

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Cabinet Resolution of 2026 Regarding the Executive Regulations of Federal Decree by Law of 2023 Regarding Combating Commercial Fraud 15 a. A representative of the Ministry or the Competent Authority, as the case may be, shall attend both the handover process and the Destruction process. b. The Supplier or the Supplier's representative shall be invited to attend the Destruction process and to sign the record if they attend. c. The contracted entity shall prepare a record of Destruction containing the same particulars referred to in Clause (1) of this Article.

Article (20) Imposition of an Administrative Fine on the Customer Having Knowledge of Commercial Fraud Without prejudice to any more severe penalty prescribed under the Decree by Law, the Ministry or the Competent Authority, as the case may be, may impose an administrative fine on the Customer where it is established that they knew, or ought to have known by virtue of their profession, trade, or expertise, that the Fraudulent, Corrupt, or Counterfeit Goods, or the materials used in their Fraudulent alteration, were harmful to the health and safety of humans or animals, in any of the following cases: 1. Where the Fraudulent, Corrupt, or Counterfeit Goods, or the materials used in their Fraudulent alteration, relate to pharmaceutical products, agricultural produce, or organic food products. 2. Where the Customer reintroduces Fraudulent or Corrupt Goods into circulation and for consumption despite their having been established to be unfit for use. 3. Where the Customer purchases Fraudulent, Corrupt, or Counterfeit Goods with the intention of trading therein and deriving unlawful gain therefrom, whether by offering them for sale in their original condition, after introducing modifications thereto, or after Recycling them. 4. Where the Customer commits any act of promotion, marketing, or misleading or deceptive advertising in relation to Fraudulent, Corrupt, or Counterfeit Goods, or provides false or misleading information regarding their nature, quality, source, or components.

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Article (21) Settlement Procedures Without prejudice to Article (22) of the Decree by Law: 1. The Offender, or the Offender's representative, shall submit an application for settlement to the Ministry or the Competent Authority, as the case may be, within ten (10) working days from the date on which the Offender is notified of the violation and the monetary fine payable in respect thereof, or from the date on which the grievance is rejected, as the case may be. 2. The Ministry or the Competent Authority, as the case may be, shall examine the application for settlement within fifteen (15) working days from the date of its submission and shall issue a reasoned decision accepting or rejecting the application. Failure to determine the application within such period shall be deemed a rejection thereof. 3. The Offender shall be notified of the decision on the application for settlement. Where the application is approved, the notification shall specify the date for signing the settlement record in respect of the violation attributed to the Offender and shall state the amount agreed to be paid in settlement, which shall be paid within five (5) working days from the date of signing the settlement record. Where the application for settlement is rejected, the prescribed administrative fine shall be imposed in accordance with the Schedule of Administrative Penalties referred to in Article (15) of the Decree by Law, without prejudice to the referral of the violation to the Competent Court. 4. The Offender may submit a grievance against the decision rejecting the settlement application to the same authority within seven (7) working days from the date on which the Offender is notified of the rejection of the settlement application. The Ministry or the Competent Authority, as the case may be, shall decide on the grievance within a period not exceeding ten (10) working days from the date of its submission. Failure to decide on the grievance within such period shall be deemed a rejection thereof. 5. Where the Offender refuses to comply with the terms of the settlement, including by failing to pay the settlement amount within the period prescribed in Clause (3) of this Article, the settlement shall be deemed not to have occurred, and the administrative fine shall be imposed in accordance with the Schedule of Administrative Penalties referred to

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Cabinet Resolution of 2026 Regarding the Executive Regulations of Federal Decree by Law of 2023 Regarding Combating Commercial Fraud 17 in Article (15) of the Decree by Law, without prejudice to the referral of the violation to the Competent Court. 6. In all cases, settlement shall not have the effect of rendering the act non-violative.

Article (22) Controls Governing Settlement 1. The application for settlement shall be made in writing and signed by the Offender or the Offender's representative, whether submitted in hard copy or electronically, in accordance with the mechanism determined by the Ministry or the Competent Authority, as the case may be. 2. The settlement record and all documents relating thereto shall be maintained in a file with the Ministry or the Competent Authority, as the case may be. The Supreme Committee shall be notified of such procedures, and the Offender may be provided with a copy of the settlement record upon request. 3. No settlement may be concluded where a fine has previously been imposed on the Offender under the Decree by Law during the twelve (12) months preceding the date of the violation in respect of which settlement is sought. 4. The violation must have resulted from error or negligence and must not have been committed in bad faith or intentionally. 5. The Offender shall remedy the causes of the violation in accordance with the provisions of the Decree by Law, this Resolution, and the resolutions issued in implementation thereof, pursuant to the mechanism determined by the Ministry or the Competent Authority, as the case may be. 6. The settlement amount shall be deposited into the treasury of the Ministry or the Competent Authority, as the case may be, prior to the approval of the settlement. 7. Settlement shall not exempt the person who caused the violation from civil liability for any damage suffered by the injured party where such damage arises from the act forming the subject of the settlement.

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