Abu Dhabi: The United Arab Emirates (UAE) Ministry of Finance has introduced a minimum excise price for liquids used in electronic smoking devices and tools, with the new measure taking effect on September 1, 2026. Under the new rules, liquids used in electronic smoking devices and tools will be subject to a minimum excise price of Dirham 1 per millilitre. The existing minimum excise price will continue to apply to cigarettes, water pipe tobacco, ready-to-use tobacco products and other similar tobacco products. The ministry also confirmed that the UAE’s 100 per cent excise tax on all tobacco products covered under the excise tax regime remains unchanged. The new decision only introduces a minimum excise price for liquids used in electronic smoking devices and tools.