UAE lawAll lawsRegulatorsCorporate TaxAMLVARADFSAADGM FSRAArakan Lexara WeeklyAcademyFree zones →Business activities →Tax and compliance terms →
LEXARAby Arakan
AuthoritiesRulebooks
Sign inSearch the library
Federal Tax Authority · Rulebook
UAE Excise Tax Law

Federal Decree-Law No. 7 of 2017 on Excise Tax (as amended to 2025) + Cabinet Decision No. 37 of 2017 (as amended by CD 108 of 2023),
chapter by chapter

Every chapter and article of UAE Excise Tax Law from the Federal Tax Authority, with a plain-English summary of each. Ask a question and get an answer cited to the exact article.

Search the library Ask a regulatory question

Free to start · 7,000+ articles indexed · AI-cited answers

17

Articles

2

Chapters

FTA

Issuing authority

AI

Cited answers from article text

Federal Decree-Law No. 7 of 2017 on Excise Tax (as amended to 2025) + Cabinet Decision No. 37 of 2017 (as amended by CD 108 of 2023) is one of the rulebooks issued by the Federal Tax Authority. For compliance officers, legal teams, and advisors working under this regime, finding the right article quickly matters. Lexara indexes the full text of UAE Excise Tax Law and makes it searchable two ways: full-text and keyword search for rapid lookup, and AI Explorer for natural-language questions answered with citations to the exact article.

UAE Excise Tax Law contents

17 articles in 2 chapters. The full text of every article is in the Laws Browser.

UAE Excise Tax Law and Executive Regulation

16 articles

  1. DL Article 5; ER Article 3Chapter Three: Tax Registration

  2. DL Article 6; ER Article 4Chapter Three: Tax Registration

  3. DL Article 7; ER Article 6Chapter Three: Tax Registration

  4. DL Article 8; ER Articles 9-10Chapter Three: Registration as Warehouse Keeper

  5. DL Article 12; ER Article 14Title Five: Exempted Excise Goods

  6. DL Article 16; ER Article 16Title Seven: Calculation of Due Tax

  7. DL Article 24; ER Article 23Chapter Ten: General Provisions

  8. DL Article 25Chapter Ten: General Provisions

  9. DL Article 25 bisChapter Ten: General Provisions

  10. DL Articles 10-12; ER Articles 11-13Chapter Four: Rules on Tax Payment

  11. DL Articles 13-14; ER Article 15Title Six: Designated Zones

  12. DL Articles 17-19; ER Articles 17-19Title Eight: Tax Returns and Payment

  13. DL Articles 20-21; ER Articles 21-22Title Nine: Refunds of Excess Tax

  14. DL Articles 22-23Chapter Nine: Violations and Penalties

  15. ER Article 12(5)-(8)Chapter Four: Rules on Tax Payment

  16. ER Article 20Title Eight: Tax Returns and Payment

DL Article 24

1 article

  1. DL Article 24(1); ER Article 23-retRecord Retention — Excise Goods records (production, import, stockpile, export evidence), stock rec

What UAE Excise Tax Law covers

UAE Excise Tax Law's 17 indexed articles break down by obligation type as follows.

Finance — 10 articles

Operations — 5 articles

Compliance — 1 article

General — 1 article

Topics covered

UAE Excise Tax Law spans the following regulatory topics, as tagged by Lexara.

fta

excise tax

tax

AI Explorer: ask a question about UAE Excise Tax Law

Instead of reading through UAE Excise Tax Law article by article, Lexara's AI Explorer lets you ask a question in plain English and get a cited answer — with the specific article referenced.

Ask in plain English — no need to know the article number in advance

Every answer cites the specific article it draws from, with a direct link

Responses include the relevant article text, not just a paraphrase

Cross-reference UAE Excise Tax Law against other Federal Tax Authority rulebooks in a single query

How Lexara works

Laws Browser

Browse the full article corpus for any UAE authority. Filter by law, chapter, or topic tag.

Full-text search

Keyword and semantic search across 7,000+ indexed articles from 20+ UAE regulators.

AI Explorer

Ask a regulatory question in plain English. Get a cited answer grounded in the actual statutory text.

Trigger layer

Structured deadline data per article — event type, offset, recurrence. No manual calendar parsing.

Common questions

What is Federal Decree-Law No. 7 of 2017 on Excise Tax (as amended to 2025) + Cabinet Decision No. 37 of 2017 (as amended by CD 108 of 2023)?

Federal Decree-Law No. 7 of 2017 on Excise Tax (as amended to 2025) + Cabinet Decision No. 37 of 2017 (as amended by CD 108 of 2023) is issued by the Federal Tax Authority. It has 17 articles across 2 chapters.

What does UAE Excise Tax Law cover?

It is organised into: UAE Excise Tax Law and Executive Regulation; DL Article 24.

Who issues UAE Excise Tax Law?

The Federal Tax Authority. Always check the authority's official publication for the binding text.

Can I search UAE Excise Tax Law and ask questions about it?

Yes. Lexara searches the full text of all 17 articles and answers plain-English questions with a citation to the exact article.

Source and use

Laws and regulations are issued and published by the relevant UAE authorities; always rely on the official text. Summaries on this page are for information only and are not legal advice.

The selection, arrangement and summaries of this library are Arakan's own work and are protected under UAE Federal Decree-Law No. 38 of 2021 on Copyright and Neighbouring Rights. Automated scraping, bulk copying or republishing of this content without Arakan's written permission is prohibited and may be an offence under UAE Federal Decree-Law No. 34 of 2021 on Combating Rumours and Cybercrimes. See the Terms of Service, Section 5.

Need help complying with UAE Excise Tax Law?

Leave your details and a compliance adviser who works with UAE Excise Tax Law will call you back. There's no charge to ask.

Read UAE Excise Tax Law in the Laws Browser

All 17 articles in full, with step-by-step guidance and deadlines. Free to start.

Search the library

Free to start · No credit card required

Arakan Lexara Weekly

The week in UAE regulation, every Monday.

Key developments and what they mean, what firms are asked to do, and the deadlines coming up — from the DFSA, FSRA, VARA, CBUAE, FTA and more. Read the latest

One email a week. Unsubscribe with one click. We'll ask you to confirm first.

Arakan · All apps

Comply

Your compliance manager

Govern

Governance and board compliance

Onboard

Client onboarding (KYC/CDD)

Shield

Clients' regulatory compliance

Ledger

Clients' FTA compliance

Scout

Planning your UAE setup

Atlas

UAE setup reference

Verify

Sanctions, PEP and adverse-media screening

Lexara

UAE rulebook library

Vault

Statutory records storage

Scope

What applies to you

A
Arakan

UAE compliance, from company setup to filing — for UAE companies and the firms that serve them.

© 2026 Arakan Forensic. All rights reserved.

Platform

  • Arakan home
  • All apps
  • Solutions
  • Pricing
  • Start free

Free tools & guides

  • UAE free zones
  • Mainland licence activities
  • Business activity look-up
  • Laws and rulebooks
  • Regulators
  • Arakan Lexara Weekly
  • Tax and compliance glossary

Company

  • Security
  • Careers
  • Privacy policy
  • Terms of service

Covers: Corporate Tax · VAT · AML/CFT · UBO · Trade licences · DFSA · ADGM FSRA · VARA · CBUAE · MOHRE · RERA

www.arakan.ae

Read every article of UAE Excise Tax Law →All Federal Tax Authority rulebooks →