Delivered to your inbox
Keep up with the latest through our Monthly Newsletter
Minimum Excise Price Introduced for Liquids Used in Electronic Smoking Devices and Tools
17/08/2026The UAE has introduced a minimum Excise Price for e-liquids used in electronic smoking devices, set at AED 1 per milliliter under Cabinet Decision No. 137 of 2026.
Effective 1 September 2026, this minimum price may increase the Excise Tax payable on e-liquid SKUs priced below the threshold, while businesses holding stock as at that date should also assess their exposure under the UAE's stockpiling provisions.
Businesses importing, distributing or retailing e-liquids are encouraged to run SKU-level Excise Price calculations ahead of the effective date to understand the impact on pricing and margins.
Read more to explore how the new minimum Excise Price may impact Excise Tax liabilities, pricing, margins and stockpiling exposure for e-liquid businesses.