Article 20 - Filing Regular Declarations

1. The Taxable Person must file declarations in the manner and via the means determined by the Authority as follows:
a. Details of the Excise Goods to be imported.
b. Details of the Excise Goods produced in the State.
c. Details of the Excise Goods transported from a Designated Zone.

2. The Authority shall determine the deadlines for receiving the Returns stated under Clause (1) of this Article.

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