Cabinet Decision No. 108 of 2023 amends Article 2 of the Excise Tax Executive Regulation, which identifies the Persons liable to pay Excise Tax. Where the Person performing the taxable activity fails to meet the payment requirements, liability extends to others in the supply chain, investors or Persons with a financial interest, and the owner of the Excise Goods. The Article makes the Warehouse Keeper liable on release of goods from a Designated Zone in three cases, and exempts a Stockpiler from payment where the goods are not excess Excise Goods under Article 11.