Ministerial Decision No. 236 of 2019 implemented Cabinet Decision No. 52 of 2019 on Excise Goods and Excise Tax Rates from 1 December 2019. It imposed Excise Tax on liquids used in electronic smoking devices under HS code 38249999 and on electronic smoking devices and tools under HS codes 85437031, 85437032 and 85437039, and set the Excise Price of concentrates, powders, gel and extracts as the higher of the Authority's published price or the Designated Selling Price. It cancelled Cabinet Decision No. 256 of 2017 and was repealed by Ministerial Decision No. 1 of 2025.