Refer link http://www.tax.gov.ae/legislation.aspx
for following regulations on Excise Duty issued by UAE
Cabinet Decision No. (37) of 2017 on the Executive Regulation of The Federal Decree-Law No (7) of 2017 on Excise Tax;
Cabinet Decision No. (38) of 2017 on Excise Goods, Excise Tax Rates and the Method of Calculating the Excise Price.