If non-registrant person imports certain goods or if the taxable person does not meet the conditions stipulated in Clause (1) of Article 48 of this Resolution, the tax shall be paid to the Authority by or on behalf of the person before the goods may be released.

The Customs Departments shall cooperate with the Authority to ensure that the payable tax on importation has been settled before releasing the goods.

The tax referred to in Clause (1) of this Article shall be settled using the payment method determined by the Authority.

For the purposes of Clause (1) of this Article, if a non-registrant person imports goods through hiring an agent who acts on its behalf for the purposes of importing the goods into the State, the agent shall be responsible for the payment of the tax in respect of the importation of goods.

For the purposes of Clause (4) of this Article, the tax shall be declared and paid through the agent's tax return as if the agent were the importer of the goods.

An agent who has paid tax in accordance with Clause (4) of this Article shall not recover as input tax any tax paid on behalf of another person in accordance with obligations set out in this Article.

If an agent pays the tax on behalf of another person is accordance with this Article, it shall issue a statement to that other person which contains, at the minimum, all of the following details:

1. The name, address, and tax registration number of the agent.

2. The date upon which the statement is issued.

3. The date of importation of the relevant goods. ^[G55]

4. A description of the imported goods.

5. The amount of tax paid by the agent to the Authority in respect of the imported goods.

The statement issued by the agent to a person in accordance with this Article shall be treated as a tax invoice for the purposes of the documentation requirements in Paragraph (a) of Clause (1) of Article 55 of the Decree-Law.