Excise Tax was introduced across the UAE on 1 October 2017. The rates are 50% for carbonated drinks, 100% for tobacco products and 100% for energy drinks.
Excise tax is the responsibility of any business engaged in importing these excise goods into the UAE, in the production of excise goods where they are released for consumption in the UAE or in stockpiling of excise goods in the UAE in certain cases. Any business involved in any of these activities must register for excise tax now. Further information and registration: http://www.tax.gov.ae/index.aspx