Article 25 of the Executive Regulation of Federal Decree-Law No. 7 of 2017 on Excise Tax, issued by Cabinet Decision No. 37 of 2017, is the final provision of the Decision. It provides that the Decision shall be implemented as of 1/10/2017 and published in the Official Gazette. The Article therefore fixes the commencement date from which the excise registration, Designated Zone, exemption, deduction, refund and record keeping rules contained in the Executive Regulation take legal effect in the State.