Article 2 - Implementation and Scope of Tax

1. The provisions of this Decree-Law shall apply to the Excise Goods specified by a Cabinet Decision at the suggestion of the Minister.

2. Tax shall be imposed on the following activities related to Excise Goods:
a. Production of Excise Goods in the State, where such production was in the course of doing business.
b. Import of Excise Goods.
c. Release of Excise Goods from a Designated Zone.
d. Stockpiling of Excise Goods in the State, where such Stockpiling was in the course of doing business.