Tax becomes due on the date an Excise Good is released for consumption. An Excise Good is deemed released for consumption in the following cases: 1. It is produced or imported, or moved into the Sultanate from a Council State, outside a Tax-suspension arrangement. 2. It is released from any Tax-suspension arrangement. 3. It is possessed outside a Tax-suspension arrangement and Tax has not been paid. 4. Stock is released after the good becomes subject to Tax. 5. It is lost, damaged or destroyed under a Tax-suspension arrangement and the Licensee does not establish a cause beyond the Licensee's control. In that case the Licensee must notify the Authority on the prescribed form within 30 days after becoming aware, attaching reports and documents specified by the Authority, including evidence and the cause of the loss, damage or destruction and a report on resulting damage, particularly to required records and accounting books. The Authority may inspect the Tax Warehouse to establish the event and count the Excise Goods present within 30 days after receiving the notice. Otherwise the Licensee may dispose of damaged Excise Goods. The event and quantities present must be recorded in an inspection report. If the Licensee fails to notify within that period, if the cause is found not to be beyond the Licensee's control, or if the reports or documents are found incorrect, the goods are deemed released for consumption on the date of loss, damage or destruction.
Interpretation and application must be checked against the official Arabic text and the current version.