Ministerial Decision No. 1 of 2025 implements Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Excise Price. It applies the harmonized system codes in Chapter Twenty Four of the GCC Common Schedule to liquids used in electronic smoking devices and tools, lists the Chapter Eighty Five codes for electronic smoking devices and tools, and sets the Excise Price of concentrates, powders, gel and extracts as the higher of the Authority's published price or the Designated Selling Price. It abrogates Ministerial Decision No. 236 of 2019.