Tax on an Excise Good is suspended in the following cases: 1. The good is produced, processed, possessed, stored, transported or received in a Tax Warehouse. 2. The good is under a customs-duty suspension arrangement. 3. The good is moved: (a) between Tax Warehouses in the Sultanate; (b) between a Tax Warehouse in the Sultanate and one in a Council State, in either direction; (c) from a Tax Warehouse in the Sultanate to a goods exit point in a Council State for export or re-export outside the territory of the Council States; or (d) from a point of entry in the Sultanate to a Tax Warehouse.
Interpretation and application must be checked against the official Arabic text and the current version.