Article 4 - Tax Becoming Due

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.

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.