Article 5 - Tax Suspension

1. Tax on Excise Goods shall be suspended in the following two cases:
a. Production of Excise Goods or the processing, possession, storage or receipt of Locally Produced Excise Goods by a Licensee.
b. Transport of Excise Goods in a Tax Suspension Situation in any of the following cases:
1) From one Tax Warehouse to another Tax Warehouse in the same Member State.
2) From a Tax Warehouse to another Tax Warehouse in another Member State.
3) From a Tax Warehouse to the place where goods exit the GCC Territory for export or re-export, according to the provisions of the Common Customs Law.
4) Upon import to a Tax Warehouse in a Member State

2. The Ministerial Committee shall determine the rules for the application of this article and the mechanism for the movement of Excise Goods in a Tax Suspension Situation among Member States.