Article 5 - Tax Suspension

Tax on Excise Goods shall be suspended in the following two cases:

1. Production of Excise Goods or the processing, possession, storage or receipt of Locally Produced Excise Goods by a Licensee.

2. Transport of Excise Goods in a Tax Suspension Situation in any of the following cases:

   1. From one Tax Warehouse to another Tax Warehouse in the same Member State.

   2. From a Tax Warehouse to another Tax Warehouse in another Member State.

   3. From a Tax Warehouse to the place where goods exit the GCC Territory for export or re-export, according to the provisions of the Common Customs Law.

   4. Upon import to a Tax Warehouse in a Member State.

The Ministerial Committee shall determine the rules for the application of this Article and the mechanism for the movement of Excise Goods in a Tax Suspension Situation among Member States.