An Excise Good placed under a Tax-suspension arrangement pursuant to Article 34(3)(a), (c) or (d) of this Regulation may not be moved without the Authority's approval. The application must be made on the prescribed form and, as applicable, include: 1. Type and quantity of the Excise Good. 2. Applicable Tax rate. 3. Retail selling price and Standard Price of each Excise Good. 4. Evidence that customs procedures for imported goods have been completed. 5. Amount of Tax. 6. Evidence that the receiving Licensee has agreed to the movement. 7. Place of origin and destination. 8. Means of transport. 9. Expected duration of the movement. 10. Any other data or documents specified by the Authority. The Authority must decide a complete application within seven days; otherwise it is deemed refused.
Interpretation and application must be checked against the official Arabic text and the current version.