Article 4 - Exception from Tax Registration

1. The Authority may except the Person from Tax Registration where he proves to the Authority that he will not regularly Import or release Excise Goods from Designated Zones.

2. For the purposes of clause (1) of this Article “regularly” shall mean Importing or releasing Excise goods from a Designated Zone more often than once in a period not exceeding 6 months.

3. Notwithstanding clause (2) of this Article, where a person imports or releases Excise Goods from a Designated Zone four times in a 24-month period, they shall be considered to be regularly importing or releasing Excise Goods.

4. The Person excepted from Tax Registration pursuant to clause (1) of this Article must notify the Authority within 20 business days of any changes in his circumstances that may cause him to become taxable pursuant to the Decree-Law, and such notification shall contain the information and data that the Authority requests and be submitted by such means as determined by the Authority for these purposes.

5. Where a Person is no longer excepted from registration under clause (1) of this Article, the Authority shall register the same for Tax effective from the date they ceased to meet such condition.

6. Where Tax in respect of an Import is due in accordance with Article (6) of the Decree-Law, the Person shall make payment of the Due Tax at or before the date of Import of the Excise Goods by such means as specified by the Authority for these purposes.