The Authority may except the Person from Tax Registration where [the Authority finds that he will not regularly Import or release Excise Goods from Designated Zones and release them for consumption].
For the purposes of Clause 1 of this Article 'regularly' shall mean the Import or release of Excise Goods from a Designated Zone more often than once in (6) six months.
Notwithstanding Clause 2 of this Article, where a Person imports or releases Excise Goods from a Designated Zone four times in a (24) twenty four-month period, they shall be considered to be regularly importing or releasing Excise Goods.
The Person excepted from Tax Registration pursuant to Clause 1 of this Article must notify the Authority within (20) twenty business days of any changes [that requires Tax Registration and makes him a Taxable Person] pursuant to the provisions of the Decree-Law, and such notification shall contain the information and data that the Authority requests and be submitted by the means specified by the Authority for this purpose.
Where a Person is no longer excepted from Tax Registration under Clause 1 of this Article, the Authority shall register the Person for Tax effective from the date he ceased to meet such condition.
Where Tax in respect of an Import is due [from a Person excepted from Tax Registration] in accordance with the provisions of Article 6 of the Decree-Law, the Person must make payment of the Due Tax on or before the date of Import of the Excise Goods by the means specified by the Authority for this purpose.
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