Cabinet Decision No. 52 of 2019 determined the UAE's Excise Goods, Excise Tax rates and the methods of calculating the Excise Price. As amended by Cabinet Decision No. 99 of 2025, it applied until 31 December 2025, when Cabinet Decision No. 197 of 2025 repealed it. It taxed tobacco products, liquids and electronic smoking devices and tools, and energy drinks at 100%, and carbonated and sweetened drinks at 50%, set the Excise Price as the higher of the Authority's published price or the designated retail sales price, and abrogated Cabinet Decision No. 38 of 2017.