Digital stamps from approved supplier

Digital tax stamps — placed on the packaging of tobacco products and registered in the FTA’s database — contain tax-related data that can be read using special devices. The authority said the cabinet decision outlined the procedure to be followed to apply the stamps on tobacco products and indicate that the due excise tax has indeed been paid.

The stamps must be applied on specific products and in the exact position determined by FTA. The decision stipulates that the stamps are to be placed onto excise goods (after packaging) at the facility where they are produced (if manufactured in the UAE), or at a location outside the country before importing them. As for the procedures surrounding the stamps’ supply, the decision requires the importer or local producer to issue an order to purchase the stamps according to procedures predetermined by FTA, indicating that the approved supplier must supply said stamps to the importer or local producer. No other person may trade, exchange, sell or supply these stamps; importers across the UAE may request the approved supplier to supply the stamps directly to the specific producer of excise goods, which may include foreign producers. The authority also sets the due tariffs on the stamps, which must be paid by the supplier before the stamps are issued.