GTL Summary:

Article 4 establishes that, subject to the provisions of Article 5, excise tax becomes due on the date excise goods are released for consumption. This 'release' is deemed to occur under several specific circumstances. These include the production of excise goods outside of a tax suspension arrangement, their release from such an arrangement, or their possession without tax having been paid. Furthermore, the import of excise goods triggers the tax unless they are placed under a tax suspension. Tax also becomes due upon the loss or damage of goods within a suspension situation, unless the licensee proves the cause was beyond their control.

Document Type: Tax Law Article
Law: Common Excise Agreement
Article Number: 4
Country: 🏳️ GCC
Location: Chapter 2 - Charging Tax
Order: 4
Last updated at: 2025-12-19 09:23:02 UTC

Chapter 2 - Charging Tax

Article 4 - Tax Becoming Due

  1. Without prejudice to the provisions of Article 5 of this Agreement, the Tax is due on the date of release of Excise Goods for consumption.

  2. Excise Goods are deemed released for consumption in the following cases:

    1. The production of Excise Goods outside a Tax Suspension Situation.

    2. The release of Excise Goods from a Tax Suspension Situation.

    3. The possession of Excise Goods outside of any Tax Suspension Situation, on which the Due Tax has not been paid.

    4. Import of Excise Goods unless they are in a Tax Suspension Situation.

    5. Loss or damage of Excise Goods while in a Tax Suspension Situation in the State in which they were physically in, and the Licensee has not demonstrated that such loss or damage resulted from causes beyond his control, in accordance with the conditions and procedures set by the Member State in which the goods in question were lost or damaged.

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Article 3 - Excise Goods and Tax Rate
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Article 5 - Tax Suspension
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