Executive Regulation of the Excise Tax Law — Article 39
Chapter Seven · Movement of Excise Goods
The Person Liable for Tax must provide an unconditional bank guarantee in favour of the Authority for the Tax imposed on the Excise Goods to be moved and for the period specified by the Authority. The Chairman may waive it for movement between two Tax Warehouses licensed to the same person.
Interpretation and application must be checked against the official Arabic text and the current version.
