Federal Law No. (11) of 1981 Imposing Federal Customs Duty on Imports of Tobacco

Official-text notice. This is a comprehensive structured English legal-information rendering prepared from the current sources listed in this package. It is not represented as the controlling verbatim English text. The official Arabic text prevails for interpretation and application. Exact article wording, thresholds, exceptions, penalties and deadlines should be checked directly before live reliance.

Federal Law No. (11) of 1981 Imposing Federal Customs Duty on Imports of Tobacco

Verified legislative metadata

Purpose and legal effect

Imposes a federal customs duty on tobacco and tobacco derivatives and contains specific rules on rates, minimum duty, exports, temporary re-export relief, collection and customs administration.

Who and what the legislation applies to

• Imports of tobacco and tobacco derivatives including cigarettes and cigars within the statutory definitions.
• Customs authorities collecting the federal tobacco duty.
• Importers, manufacturers and persons temporarily importing goods for re-export where the law applies.
• Tobacco products also subject to separate excise-tax and tobacco-control rules.

Important statutory definitions

• Goods: tobacco and derivatives covered by the statute and Executive Regulation.
• Tax/Duty: the federal customs duty imposed under the 1981 law as amended.
• Customs Department: the customs authority at the relevant port, airport or land border.

Structured legislative map

Taxable goods

Subjects tobacco and derivatives to federal customs duty.

Tax rate

Sets the statutory ad valorem duty framework, later increased by amendment.

Minimum duty

Amendments provide minimum amounts by tobacco product/category.

Exports

Provides exemption treatment for exports under statutory conditions.

Temporary import for re-export

Allows temporary exemption where goods are imported solely for re-export in original condition.

Collection

Uses customs departments for collection and control.

Executive Regulation

Ministerial Resolution No. (33) of 1981 provides procedures and definitions.

Excise interaction

Tobacco can simultaneously fall under the separate Excise Tax Law and current rate/price decisions.

Key statutory points

• The official portal records the 1981 law as active.
• The principal law has two recorded amendments, from 1994 and 1998.
• The 1998 amendment schedule reached 100% from 1 July 2000 and specified minimum-duty amounts by product category.
• The 2002 general customs law expressly preserves tobacco-specific duty.
• Export and re-export relief depends on statutory conditions.
• Excise tax is separate and must also be analysed.
• Product marking, standards and tobacco-control requirements may apply separately.

Amendments, executive rules and current-law interaction

The official portal records two amendments: Federal Law No. (12) of 1994 and Federal Law No. (2) of 1998. The 1998 amendment provided a phased increase to 100% and minimum-duty amounts. Ministerial Resolution No. (33) of 1981 is the active Executive Regulation, as amended.

Practical compliance / procedure sequence

1. Identify the tobacco product and tariff classification.
2. Determine import value and minimum-duty basis under the consolidated law/schedule.
3. Check export or temporary re-export relief.
4. Submit customs declaration and supporting documents.
5. Account separately for excise tax and VAT where applicable.
6. Comply with product marking, standards and tobacco-control rules.

Dates and time limits

• Issued and effective 14 June 1981.
• Official Gazette dated 27 June 1981.
• The 1998 amendment schedule reached 100% from 1 July 2000.
• Customs declaration/payment deadlines depend on the import procedure.

Enforcement and legal exposure

Customs authorities may reassess and collect duty and apply enforcement measures under customs and tax law. False declarations or evasion can create additional exposure.

Practical scenarios

1. An importer of cigarettes must analyse both this customs duty and the separate excise-tax regime.
2. A shipment imported only for re-export receives relief only if all temporary-import conditions are observed.
3. An incorrect tobacco classification can alter both ad valorem and minimum-duty calculations.

Research method and source priority

This package is designed for website publication, research and client orientation. For a live filing, tax return, customs entry, labour dispute, pension calculation, licence, registration or court submission, use the current official Arabic text together with all applicable amendment instruments and implementation decisions.

Official-source verification for this package was carried out on 2026-09-10. Where the law is administered by a specialist regulator, regulator guidance and current electronic procedures should also be checked.