As an exception to Article 38, Excise Goods may be moved without Authority approval between two or more Tax Warehouses licensed to the same person. The Licensee must attach to the Tax Return, on the prescribed form, a detailed report of all such movements containing data and documents specified by the Authority. The Authority may take any action it considers appropriate if the report is not submitted or if the quantity or type stated differs from that unloaded at the Tax Warehouse.
Interpretation and application must be checked against the official Arabic text and the current version.