Issued on: 17 Rajab 1447
Corresponding to: 6 January 2026
Published in Umm Al-Qura 5141 issued on 23 January 2026.
The Minister of Interior, based on the powers entrusted to him,
after perusal of:
– Royal Decree D/10 dated 18 Muharram 1443 [26 August 2021] and the amendments issued in its regard,
– Ministerial Decision 5 dated 10 Dhu Al-Hijja 1445 [16 June 2024] and its amendment,
– The noble directive communicated by President of the Royal Court Telegram 27951 dated 20 Rabi Al-Thani 1446 [23 October 2024], regarding the formation of a technical committee for security-restricted chemicals, headed by the High Commission for Industrial Security, and the membership of a number of entities, which undertakes to review and update the first, second, and third lists of security-restricted chemicals under the Chemicals Management Law and its executive regulation, whose minutes were submitted by the High Commission for Industrial Security Telegram 164557 dated 18 Jumada Al-Thani 1447 [9 December 2025],
hereby decides
First
The addition of a new paragraph numbered 49 to the first list of the Executive Regulation of the Chemicals Management Law is hereby approved in the form attached to the decision.
Second
The addition of a new paragraph numbered 50 to the second list of the Executive Regulation of the Chemicals Management Law is hereby approved in accordance with the form attached to the decision.
Third
This amendment to the lists referred to in First and Second must be implemented within the Executive Regulation of the Chemicals Management Law from the date of issuance of this decision.
Fourth
This decision must be communicated to the relevant authorities, to implement it, each within their mandate.
Minister of Interior
Abdulaziz bin Saud bin Naif bin Abdulaziz
Issued on: 16 Rajab 1447
Corresponding to: 5 January 2026
Published in Umm Al-Qura 5141 issued on 23 January 2026.
Issued on: 16 Rajab 1447
Corresponding to: 5 January 2026
Published in Umm Al-Qura 5140 issued on 16 January 2026.
Issued on: 11 Rajab 1447
Corresponding to: 31 December 2025
Published in Umm Al-Qura 5140 issued on 16 January 2026.
The Governor of the Zakat, Tax, and Customs Authority,
based on the powers entrusted to him by law,
after perusal of the Unified Agreement on Excise Tax of the States of the Cooperation Council for the Arab States of the Gulf, ratified by Royal Decree D/51 dated 3 Jumada Al-Awwal 1438 [23 January 2017], and its amendments,
the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [23 May 2017] and its amendments,
the Executive Regulation of the Excise Tax Law issued by the—former—Board of Directors of the General Authority for Zakat and Income Decision 9-1-2017 dated 13 Ramadan 1438 [8 June 2017] and its amendments (the “executive regulation”),
the decisions issued by the Financial and Economic Cooperation Committee of the States of the Cooperation Council for the Arab States of the Gulf,
and based on articles 2, 4, and 8 of the executive regulation,
hereby decides
First
The Scope and Definition of Excise Goods are hereby approved in accordance with the decisions issued by the ministerial committee, in the form attached.
Second
The Methodology for Calculating the Mitigation Rate for the Purposes of Calculating the Tax Due is hereby approved in the form attached.
Third
The Criteria for Calculating the Reference Retail Price and the Retail Price for the Rest of the Concentrates, Powders, Gel, or Extracts are hereby approved in the form attached.
Fourth
This decision comes into force on 1 January 2026, must be communicated to those required to implement it, and must be published in the official gazette.
May Allah provide success.
Governor Suhail bin Mohammed
Issued on: 11 Rajab 1447
Corresponding to: 31 December 2025
Published in Umm Al-Qura 5135 issued on 1 January 2026.