Article 43 - Collection of Tax on imports on entry to the Kingdom

1) Upon importation of Goods, a Taxable Person must provide his Tax Identification Number to the Customs Department.

2) The Customs Department will issue a statement to a Taxable Person for each month in which Imports of Goods are made by that Taxable Person, showing the value of Goods imported and the value of Tax collected thereon. This statement may be made available electronically.