Cabinet Decision No. 55 of 2019 set the minimum UAE Excise Price for tobacco products. The Excise Price is determined under Article 13 of Cabinet Decision No. 52 of 2019 and may not be less than 0.4 Dirham per cigarette or 0.1 Dirham per gram of water pipe tobacco or similar ready to use tobacco. It defines water pipe tobacco and cigarettes, including electrically-heated cigarettes, and required the Minister of Finance to set an implementation date before 1 January 2020. It applied until 31 August 2026, when Cabinet Decision No. 137 of 2026 repealed it.