Cabinet Decision No. 37 of 2017 issues the Executive Regulation of Federal Decree-Law No. 7 of 2017 on Excise Tax, effective 1 October 2017. Article 1, as amended by Cabinet Decision No. 108 of 2023, provides that the definitions in the Decree-Law apply to this Decision and adds the terms used throughout it, namely Direct Export, Indirect Export, Overseas Customer, Duty Free Shop, and the newly inserted Official Evidence, Commercial Evidence and Shipping Certificate. Cabinet Decision No. 198 of 2025 further updated the preamble to cite Federal Decree-Law No. 28 of 2022 on Tax Procedures.