This updated Public Clarification explains the Excise Tax obligations of stockpilers on 1 December 2019, when Cabinet Decision No. 52 of 2019 took effect. It covers when excise goods count as stockpiled, and how holders of sweetened drinks, electronic smoking devices and tools, or liquids used in them must register and pay tax on stock held. It also covers tobacco products taxed below the minimum excise price set by Cabinet Decision No. 55 of 2019. It gives alternative examples to the prior version, and the technical position is unchanged.