Article 18 of the GCC Common Excise Tax Agreement outlines the compliance requirement for special marks or tax stamps on excise goods. The article confers exclusive authority upon the GCC Ministerial Committee to determine which specific excise goods must bear these marks or stamps. Furthermore, the Ministerial Committee is mandated to establish and issue all the necessary rules and procedures governing the application and control of this system. This provision ensures a harmonised approach to tax compliance and monitoring for designated goods across the entire GCC Territory, creating a unified standard for all member states.