This Public Clarification explains when stockpilers may deregister for Excise Tax before six months have passed since their effective date of registration. Article 7(1) of Cabinet Decision No. 37 of 2017 allows the FTA to reject a deregistration application made within six months of registration. A stockpiler that has met all its Excise Tax obligations and no longer carries on, or intends to carry on, activities requiring registration can apply early. The FTA may ask for supporting information and approve the application if satisfied.