Article 10 opens Chapter 4 of the Decree-Law on the rules pertaining to Tax payment and Tax exemption by fixing the date on which Tax is calculated. Tax is calculated on the date of Import of Excise Goods, and on the date on which Excise Goods were acquired by the Stockpiler, with acquisitions occurring before the effective date of the Decree-Law taken as occurring on that effective date. With the exception of those two cases, Tax is calculated on the date on which the Excise Goods were released for consumption, in accordance with what is specified in the Executive Regulation of the Decree-Law.