The Preamble to Federal Decree-Law No. 7 of 2017 on Excise Tax sets out the constitutional and legislative foundation of the excise regime. It records issuance on 17 August 2017 with effect from 1 October 2017, and later amendment by Federal Decree-Law No. 19 of 2022, No. 7 of 2025 and No. 17 of 2025. It lists the reviewed legislation, including the Constitution, the law imposing customs tax on tobacco imports, the Civil Transactions and Penal Laws, the law establishing the Federal Tax Authority and the Tax Procedures Law, and confirms issuance on the Minister of Finance's proposal with Cabinet approval.