Cabinet Decision No. 137 of 2026 fixes the minimum Excise Price for Tobacco Products and Liquids used in Electronic Smoking Devices and Tools. The Excise Price is determined under Article 11 of Cabinet Decision No. 197 of 2025, but may not fall below 0.4 Dirham per Cigarette, 0.1 Dirham per gram of Water Pipe Tobacco and similar ready-to-use tobacco, and 1 Dirham per 1 ml of such Liquids. It defines Excise Price, Water Pipe Tobacco, Cigarettes and Liquids, repeals Cabinet Decision No. 55 of 2019, and takes effect on 1 September 2026.