As per UAE's Cabinet Decision No. 52(2019), the following products are excluded from the scope of sweetened drinks otherwise subject to excise tax: 1. Ready to drink beverages containing at least 75 percent milk; 2. Ready to drink beverages containing at least 75 percent milk substitutes; 3. Baby formula, follow up formula or baby food; 4. Beverages consumed for special dietary needs and falling under the heading “General requirements for Prepackaged Foods for Special Dietary Use” of Standard 654 of GSO and any subsequent and relevant standards; 5. Beverages consumed for medical uses under the heading “General Requirements for Handling of Foods for Special Medical Purposes” of Standard 1366 of GSO and any subsequent and relevant standards.