Article 10 - Tax Calculation Date

Tax shall be calculated as per the following dates:

1. The date of Import of Excise Goods.

2. The date on which the Excise Goods were acquired by the Stockpiler, and if such acquisition has happened before the effective date of this Decree-Law, the date of calculating tax shall be the effective date of this Decree-Law.

3. With the exception of the two cases mentioned in clauses (1) and (2) of this Article, Tax shall be calculated based on the date on which Excise Goods were released for consumption pursuant to what is specified in the Executive Regulation of this Decree-Law.