Article 5 specifies the two primary cases where Excise Tax on goods is suspended. The first case applies to a licensee during the production, processing, possession, storage, or receipt of locally produced Excise Goods. The second case involves the transport of goods under a Tax Suspension Situation, which includes movement between Tax Warehouses in the same or different Member States, transfer from a Tax Warehouse to a GCC exit point for export or re-export under the Common Customs Law, and upon import into a Tax Warehouse. The Ministerial Committee is responsible for defining the rules and mechanisms for its application.