Qatar's General Authority of Customs has published English-language guidance, Taxable Person Guide for Excise Tax, including an overview of the main Excise Tax rules and procedures in Qatar. The main aspects included in the guidance are summarized as follows: The excise tax is payable on the following goods: Tobacco and tobacco derivatives: 100% Carbonated drinks: 50% Energy drinks: 100% Special purpose goods: 100% Any person engaged in any of the following activities in the State of Qatar must register for Excise Tax purposes: The import of Excise goods; The production of Excise goods; The operation of a tax warehouse; There...