Executive Regulation of the Excise Tax Law — Article 28
Chapter Five · Tax Warehouse
A Licensee must inspect Excise Goods when received and before they are deposited or stored in the Tax Warehouse. The Licensee must use customary technical principles and methods in storage so as to ensure their safety and protect them from loss, damage or destruction, exercising the care of a prudent person.
Interpretation and application must be checked against the official Arabic text and the current version.
