(1) An Excise Tax Stamps shall be purchased from the Authority on request.

(2) A request to purchase an Excise Tax Stamp shall be made through the Excise Tax Stamp Portal to the Authority.

(3) The manufacturer or importer that requires the Stamp shall be responsible for the cost of the Excise Tax Stamp but the cost may be subsidised as the Minister may determine.

(4) Payment for the supply of the Stamp shall be made to the Authority in the mode prescribed by the Minister.