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The UAE's smoking requisites trade covers shisha and hookah equipment, tobacco accessories, cigarette lighters, and the fast-growing e-cigarette and vape hardware segment. All tobacco products and their derivatives, including e-liquids and vaping devices, are subject to a 100% excise tax under Federal Decree-Law No. 7 of 2017 on Excise Tax and Cabinet Decision No. 52 of 2019, one of the highest excise rates applied under the GCC Excise Tax Agreement. Since 2019, cigarette packs sold in the UAE must carry a Digital Tax Stamp (DTS), a scheme extended to waterpipe tobacco (molasses and dokha) from 2021 onward, administered by the Federal Tax Authority (FTA). Traders on this list operate within Dubai, Abu Dhabi, Sharjah and other emirates, serving retailers, hospitality venues, and wholesale distributors.
Smoking requisites trading refers to the import, wholesale, and retail distribution of products used for smoking and vaping, distinct from the manufacture or cultivation of tobacco itself. Companies in this category typically hold a Department of Economic Development (DED) trade licence under the "Smoking Requisites Trading" activity code, allowing them to import, stock, and resell finished accessories and consumables rather than raw tobacco leaf.
Narghile pipes, hoses, bowls, charcoal, and flavoured molasses (moassel) accessories sold to cafes, hotels, and retail outlets across the UAE.
Lighters, ashtrays, cigarette cases, rolling papers, and pipe accessories, typically imported and distributed through free zone or mainland trading companies.
Vape devices, coils, tanks, and e-liquids, a category that has grown alongside UAE's 2019 decision to lift the prior ban on e-cigarette sales, now regulated under excise tax and ESMA conformity rules.
DCCI Info's directory currently lists 53 verified smoking requisites trading companies across the UAE, each entry checked for an active phone number and business address before publication. Buyers can filter by emirate to find suppliers in Dubai, Abu Dhabi, Sharjah, and beyond.
Smoking requisites trading in the UAE sits inside a tightly regulated tax and customs environment, so working with an excise-compliant, DED-licensed supplier matters as much as price when sourcing shisha, tobacco accessories, or vape hardware. Use this directory to compare verified traders across the UAE before placing a bulk or retail order.
Yes, smoking requisites trading is legal in the UAE provided the company holds a valid Department of Economic Development (DED) trade licence under the smoking requisites trading activity.
The UAE applies a 100% excise tax on tobacco products, tobacco derivatives, e-cigarettes, and the liquids used in them, under Federal Decree-Law No. 7 of 2017 and Cabinet Decision No. 52 of 2019.
The Digital Tax Stamp (DTS) Scheme is an FTA-run system requiring cigarette packs and waterpipe tobacco products to carry a digital stamp proving tax compliance before sale.
Importing shisha and smoking accessories into the UAE requires a valid trade licence, excise tax registration where applicable, and customs clearance through the Federal Customs Authority.
Yes, e-cigarettes and vape accessories are legal to trade in the UAE, following the lifting of the prior sales restriction in 2019.
A smoking requisites trader imports, stocks, and resells finished products such as pipes, lighters, and accessories, while a tobacco manufacturer produces tobacco products or blends from raw material.
Dubai has the largest concentration of smoking requisites trading companies in the UAE, followed by Sharjah and Abu Dhabi.
Yes, many smoking requisites traders in the UAE supply shisha equipment, charcoal, and molasses in bulk to hotels, cafes, and lounges.
Bulk pricing for shisha and smoking accessories in the UAE varies widely by product type, brand, and order volume, and is not publicly fixed.
A UAE smoking requisites trading company needs a valid DED or free zone trade licence, and an FTA excise tax registration if dealing in tobacco or vape products.
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