Article 13 - Inclusion of Tax in Advertised Prices

1. The advertised price of Excise Goods shall not be inclusive of Excise Tax where there is an agreement for the purchase of goods made and the goods have not been supplied prior to the date the Decree-Law comes into force, in the following cases:
a. If the purchaser intends to incorporate the Excise Goods into another Excise Good upon which Tax shall be due.
b. If the purchaser intends to Export the Excise Goods to a location outside the State.
c. If the purchaser is a foreign government, international organization, diplomatic body or mission which is entitled to a refund of Tax paid under Clause (1) of Article (21) of the Decree-Law.
d. If the Excise Goods are sold after the date the Decree-Law comes into force to a Person who will Export the Excise Goods to another Implementing State and will be liable to pay Tax in that state, and would be entitled to a refund under clause (2) of Article (21) of the Decree- Law.
e. If the purchaser intends to make an onward sale of the Excise Goods.

2. Tax shall be due in the cases listed in Clause (1) of this Article, in addition to the price advertised by the Supplier.