1. The Person will be considered a Stockpiler where they own “excess Excise Goods” in free circulation and available in the course of conducting Business in the State where Tax on such goods has not been previously paid, returned, or deferred.
2. “Excess Excise Goods” shall mean such Excise Goods on which all of the following applies:
a. owned by the Stockpiler on the earliest of the date that a Tax obligation arose, or an increase in Tax obligation arose or the date the Decree-Law comes into force;
b. in excess of the Stockpiler’s average monthly stock level for that type of Excise Good (whether purchased or produced) as determined over a (12) month period, starting one month before the date specified in paragraph (a) of this Clause;
c. acquired by the Stockpiler before the date specified in paragraph (a) of this Clause; and
d. The Stockpiler intends to sell these Goods in the course of conducting Business in the State.
3. As an exception to paragraph (b) of Clause (2) of this Article, where the average monthly sales of excise goods for a period of 12 months prior to the date specified in paragraph (a) of Clause (2) of this Article is calculated, and it appears that the Stockpiler has excise goods exceeding two months of such average, disregarding the monthly stock level of such Stockpiler, any goods exceeding two months level shall be considered excess and tax shall be due on it.
4. A Person, in the course of conducting business, shall keep audited records and showing the quantity of his stock of Excise Goods from the date the Decree-Law comes into force, for the purposes of ascertaining the stock of Excise Goods.