A wide range of products are subject to import duties in UAE. The government introduced an excise tax on tobacco and tobacco products, carbonated drinks, and energy drinks in October 2017. The rule was further expanded on December 2019 and included sweetened beverages, electronic smoking devices and tools, and liquids used in electronic smoking devices, medical equipment, and tools. Similarly, the authorities also imposed import duties on commercial goods depending on several factors such as the jurisdiction of the registered business, the nature of goods, the source and destination of the goods, and more.
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