Executive Regulation of the Excise Tax Law — Article 50
Chapter Nine · Collection and Refund of Tax
The Directorate General of Customs shall collect Tax on imported Excise Goods by applying the prescribed rate and value under its procedures and deposit it into a special account opened for that purpose.
The goods may not be released until the Tax due is paid in full.
Interpretation and application must be checked against the official Arabic text and the current version.
