Executive summary

The Qatar Cabinet issued Cabinet Decisions No. 30/2026 and No. 31/2026 (Decisions) on 16 September 2026, introducing amendments to the Executive Regulations of the Excise Tax Law and updating the schedules of goods subject to excise tax (excisable goods) and their Harmonized System(HS) classifications. The Decisions enhance excise tax compliance requirements, revise valuation and product registration rules, formalize and update tax warehouse and refund provisions, strengthen audit and enforcement procedures, and provide revised classifications and definitions for certain excisable goods, including energy drinks and sweetened beverages.

The Decisions entered into force on 17 September 2026.

In addition, on 16 September 2026, Qatar issued Amiri Decree No. (45) of 2026, introducing increased customs tariff rates on selected fresh/chilled chicken products and certain agricultural products.

Detailed discussion

Key changes enunciated in the Decisions include new mandatory excise product registration requirements, revised rules for determining the taxable value of excisable goods, formalized and updated requirements for tax warehouses, and amendments to refund, registration and compliance procedures.

The Decisions also revise and clarify procedures governing tax audits, inspections, information requests and estimated assessments. In addition, the Decisions update classifications and definitions for tobacco products, energy drinks, sweetened beverages and products capable of being converted into taxable beverages, while clarifying the scope of certain exemptions and exclusions. (For information on earlier excise tax amendments, see EY Global Tax Alert, Qatar issues amendments to Excise Tax Law, including taxation of sweetened drinks, dated 14 April 2026.)

Highlights of the Decisions

Excise tax valuation rules: The Decisions elaborate on how the excise tax base for ad valorem excisable goods is determined and how the tiered volumetric tax mechanism is applied to sweetened beverages and products capable of being converted into sweetened beverages.

Excise product registration: The Decisions require taxpayers to register excisable goods with the General Tax Authority before importation or local production. The Decisions also introduce procedures for product registration and changes to product information and support documentation requirements.

Audit and enforcement governance: The Decisions give the General Tax Authority greater oversight to conduct audits, request documents and information, perform field inspections, access accounting records and electronic systems, and issue estimated assessments if compliance requirements are not met.

Tax warehouses and compliance obligations: The Decisions formalize and update the licensing and operational requirements for tax warehouses, including inventory controls, record-keeping obligations, guarantees, stock monitoring procedures and compliance requirements for warehouse operators.

Tax refunds and return amendments: The Decisions introduce revised rules governing tax refunds, exports and re-exports, correction of tax returns, payment arrangements and assessment procedures.

Updated excisable goods classifications: The Decisions revise the schedules of excisable goods and corresponding HS codes and provide detailed definitions and classifications for tobacco products, energy drinks, sweetened beverages, concentrates, powders, gels and extracts, in addition to clarifying the scope of certain exclusions and exemptions.

Separately, Amiri Decree No. (45) of 2026 introduces higher customs tariff rates on certain products. The decree imposes an 18% customs tariff on specified fresh/chilled chicken products (currently 5%), including whole chicken, chilled breasts, thighs and wings. A 15% customs tariff applies on certain agricultural products (currently 0%), including tomatoes, eggplants and zucchini, during specified peak agricultural production periods. The new tariff rates will become effective 60 days from the date of publication in the Official Gazette.

Implications

The Decisions are expected to have a significant impact on businesses involved in the manufacture, import, storage, distribution and sale of excisable goods in Qatar. Taxpayers should review the new registration requirements for excisable products, reassess product classifications and HS code mappings and evaluate whether existing valuation methodologies remain aligned with the revised rules. Businesses operating tax warehouses should also review licensing, inventory control and record-keeping procedures to confirm compliance with the updated requirements.

In addition, the General Tax Authority's expanded audit, inspection and enforcement oversight reinforces the importance of maintaining robust compliance frameworks, accurate excise tax reporting and comprehensive supporting documentation. Companies dealing with tobacco products, energy drinks, sweetened beverages and related products should assess the impact of the revised definitions, classifications, exemptions and refund provisions on their operations.

Importers, distributors and businesses dealing in affected chicken and agricultural products should also assess the impact of the increased customs tariffs on import costs, pricing strategies, procurement arrangements and supply chains ahead of the effective date.

Overall, the Decisions are expected to increase compliance obligations and provide greater certainty regarding the taxation and treatment of excisable goods under Qatar's excise tax regime, while the new customs tariff measures may result in additional customs costs for affected imports.