1. The Deductible Tax consists of the following:
a. The Tax paid on Excise Goods which have been exported;
b. The Tax paid on Excise Goods which have become a component of another Excise Good which is, or will become, subject to tax;
c. Amounts paid to the Authority in error.
2. The Executive Regulation of this Decree-Law shall specify the conditions and controls for deducting the Tax mentioned in clause (1) of this Article.