1. Payable Tax shall be settled through such means as specified by the Authority.
2. A Taxable Person shall settle Payable Tax no later than the (15th) fifteenth day following the end of a calendar month.
3. The Customs departments shall:
a. Reconcile the quantity of Excise Goods imported into the State with the Declaration of importation received from the Importer before releasing the Excise Goods, and where the Person is not a Taxable Person, it shall check the payment of any Due Tax and fees.
b. Reconcile the quantity of Excise Goods exported from the State with the documents of Export.