Article 3, as amended by Federal Decree-Law No. 7 of 2025, governs the calculation of Excise Tax. It requires a Cabinet Decision, issued at the suggestion of the Minister, to determine the tax rates imposed on Excise Goods as a percentage of the Excise Price, provided the rate does not exceed 200% of that price. The amendment adds a second basis of charge, allowing rates imposed as a specific amount per unit of measurement not exceeding AED 100 per unit. The Cabinet Decision must also determine the unit of measurement and the method of calculating the Excise Price.