The core distinctive-mark provision: as amended in 2022, the NBR regulates the marks and approves their suppliers; covered goods, phases and dates are set by NBR decisions and guidance.
What should you do now?Identify the product, implementation phase and date, then verify the stamp and its validity.
Arabic text of Article 44
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
العلامات المميزة
يتولى الجهاز تنظيم الأحكام الخاصة بالعلامات المميزة، واعتماد الموردين لتلك العلامات، وذلك من أجل إحكام الرقابة على السلع الانتقائية وبيان السلع التي تم استحقاق الضريبة عنها. [عُدّل بالقرار رقم (31) لسنة 2022]
The commentary was reviewed with Decision No. 31 of 2022. Do not rely on the original wording alone; check the amendment and later implementation decisions in the sources.
What does the Article mean in plain language?
The amended Article empowers the NBR to regulate distinctive marks and approve their suppliers to control excise goods and show which have borne tax; registrants and licensees affix the mark through an approved supplier (amended Articles 11(6) and 20(b)). Covered products, phases, dates and any ban on trading unmarked goods come from NBR decisions and the Digital Stamps manual, not the Article itself.
Relevant to producers, importers and traders of tobacco products covered by implementation decisions.
Identify the product, implementation phase and date, then verify the stamp and its validity.
How can this rule appear in practice?
Under NBR decisions and the Digital Stamps manual (not the text of Article 44 itself), paying tax on a covered product does not replace the stamp required for its phase.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Relying on tax payment while ignoring the stamp.
Related Articles
Digital Stamps Scheme guide
Open the topic guide that combines Law, Regulations, procedure and examples in one flow.
Open practical guideBefore relying on the result
Is this commentary enough for a final decision?
No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.
Why are several sources listed?
The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.
What is the first fact I need?
Identify the product, implementation phase and date, then verify the stamp and its validity.
Official sources and guidance
Official source of the Regulations, read with the 2022 amendment and later decisions.
Used for operational context, terminology and examples; it does not replace legislation.
Replaced the distinctive-mark definition and added the NBR definition in Article 1, and replaced Article 11(6), Article 20(b) and Article 44.
Reference for implementation phases, registration, ordering, cancellation and deactivation.