In UAE, excise tax is currently levied on carbonated drinks, energy drinks, tobacco and tobacco products. According to Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price, UAE Cabinet has now extended the levy of excise tax to: 1. Electrically heated cigarettes, @ 100 % 2. Electronic smoking devices and tools whether or not containing nicotine or tobacco @ 100 % 3. Liquids used in electronic smoking devices, tools and the like whether or not containing nicotine @100 % 4. Sweetened drinks @50%