Who has to register for excise tax?

Article 6 – Exceptions from Registration5 1. As an exception from the provisions of clause 1 of Article 5 of this Decree-Law, the Authority may except any Person from Tax Registration, if the Tax is due under paragraphs (b) and (c) of clause 2 of Article 2 of this Decree-Law, if it appears to the Authority that he will not regularly import Excise Goods, pursuant to what is specified in the Executive Regulation of this Decree-Law. 2. Anyone excepted from Tax Registration according to clause 1 of this Article shall inform the Authority of any changes to him that would make him subject to Tax under the provisions of this Decree-Law, within the timeframes and in accordance with the procedures stated in the Executive Regulation of this Decree-Law. 3. The Person who imports for purposes other than conducting business shall be excepted from Tax Registration, without prejudice to the obligation to pay the Due Tax on that Import. 4. Exception of a Person from registration under the provisions of this Article does not impair his obligation to settle any Due Tax or Administrative Penalty in accordance with the provisions of this Decree-Law or any other law.

Article 4 – Tax Obligations 1. The Due Tax shall be the responsibility of: a. The Person who conducts any of the activities mentioned in clause 2 of Article 2 of this Decree-Law; b. The Person involved in any of the activities mentioned in clause 2 of Article 2 of this Decree-Law, in the event the Person who conducted the activity has failed to meet his obligation to pay the Tax, pursuant to what is specified in the Executive Regulation of this Decree-Law; c. The Warehouse Keeper, in the case of the release of Excise Goods from a Designated Zone, and where the Payable Tax has not been previously paid, pursuant to what is specified in the Executive Regulation of this Decree-Law. 2. The following are excluded from the provisions of clause 1 of this Article: a. The Person who imports Excise Goods of value less than that specified in the Customs Legislation, if such Excise Goods are accompanied by the Person within the frame of an international voyage and are used for non-commercial purposes. b. A Stockpiler in case the conditions specified in the Executive Regulation of this Decree Law are met. Chapter Three – Tax Registration and Deregistration

Article 4 – Exception from Tax Registration4 1. The Authority may except the Person from Tax Registration where the Authority finds that he will not regularly Import or release Excise Goods from Designated Zones and release them for consumption. 2. For the purposes of Clause 1 of this Article “regularly” shall mean the Import or release of Excise Goods from a Designated Zone more often than once in (6) six months. 3. Notwithstanding Clause 2 of this Article, where a Person imports or releases Excise Goods from a Designated Zone four times in a (24) twenty four-month period, they shall be considered to be regularly importing or releasing Excise Goods. 4. The Person excepted from Tax Registration pursuant to Clause 1 of this Article must notify the Authority within (20) twenty business days of any changes that requires Tax Registration and makes him a Taxable Person pursuant to the provisions of the Decree-Law, and such notification shall contain the information and data that the Authority requests and be submitted by the means specified by the Authority for this purpose. 5. Where a Person is no longer excepted from Tax Registration under Clause 1 of this Article, the Authority shall register the Person for Tax effective from the date he ceased to meet such condition. 6. Where Tax in respect of an Import is due from a Person excepted from Tax Registration in accordance with the provisions of Article 6 of the Decree-Law, the Person must make payment of the Due Tax on or before the date of Import of the Excise Goods by the means specified by the Authority for this purpose. 4 Amended by Cabinet Decision No. 108 of 2023. Cabinet Decision No. 37 of 2017 and its amendments – As published by the Ministry of Finance 5

Article 4 – Exception from Tax Registration3 1. The Authority may except the Person from Tax Registration where the Authority finds that he will not regularly Import or release Excise Goods from Designated Zones and release them for consumption. 2. For the purposes of Clause 1 of this Article “regularly” shall mean the Import or release of Excise Goods from a Designated Zone more often than once in (6) six months. 3 Amended by Cabinet Decision No. 108 of 2023. Cabinet Decision No. 37 of 2017 and its amendments – Unofficial translation 4 3. Notwithstanding Clause 2 of this Article, where a Person imports or releases Excise Goods from a Designated Zone four times in a (24) twenty four-month period, they shall be considered to be regularly importing or releasing Excise Goods. 4. The Person excepted from Tax Registration pursuant to Clause 1 of this Article must notify the Authority within (20) twenty business days of any changes that requires Tax Registration and makes him a Taxable Person pursuant to the provisions of the Decree-Law, and such notification shall contain the information and data that the Authority requests and be submitted by the means specified by the Authority for this purpose. 5. Where a Person is no longer excepted from Tax Registration under Clause 1 of this Article, the Authority shall register the Person for Tax effective from the date he ceased to meet such condition. 6. Where Tax in respect of an Import is due from a Person excepted from Tax Registration in accordance with the provisions of Article 6 of the Decree-Law, the Person must make payment of the Due Tax on or before the date of Import of the Excise Goods by the means specified by the Authority for this purpose.