1. For the purposes of the provisions of this Article, the First Point of Entry shall have the following meaning: the first customs point of entry of Excise Goods into the GCC Territory in accordance with the Common Customs Law.
2. Tax shall be imposed on Locally Produced Excise Goods in the Member State where they are released for consumption as specified in Article (4) of the Agreement.
3. Tax shall be imposed on imported Excise Goods in the State of the First Point of Entry of the goods unless they are in a Tax Suspension Situation.
4. For Excise Goods that have previously been released for consumption and subjected to Tax in one Member State and have been later transported to another Member State, the Tax is imposed on the Excise Goods at the Point of Entry of that other Member State.
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