The United Arab Emirates (UAE) Federal Tax Authority (FTA) has published a Decision relating to the Marking of Tobacco and Tobacco Products Scheme (also known as the Digital Tax Stamps (DTS) scheme).
The DTS is a newly introduced control scheme requiring tobacco manufacturers and stakeholders to comply with enhanced standards for the importation and trading of tobacco in the UAE. DTS delivers unique pack marking and encoding to allow product trace-ability from the point of manufacturing through to the final Emirate of distribution, and to support enforcement activity targeting the reduction in illicit tobacco trading.
This Decision is dedicated for 'Designated Excise Goods', which means -
FTA Decision No. 3 of 2021 sets out that marks with a new design shall be approved, and approval is withdrawn from marks with the old design.
The dates below shall apply:
All provisions contrary to or inconsistent with the provisions of the Decision shall be abrogated.