Ministerial Decision No. 237 of 2019 implements Cabinet Decision No. 55 of 2019 on the Excise Price for Tobacco Products. Its single Article provides that the provisions of Cabinet Decision No. 55 of 2019 shall come into effect as of 1 December 2019. The Minister of Finance issued the Decision on 29 September 2019, having reviewed the Constitution, Federal Decree-Law No. 7 of 2017 on Excise Tax, Cabinet Decision No. 37 of 2017 on the Executive Regulation of that Decree-Law, Cabinet Decision No. 52 of 2019 and Cabinet Decision No. 55 of 2019.